Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC613919 Mr Joshua Talbot iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC613919 2024-11-30 SC613919 2025-11-30 SC613919 2024-12-01 2025-11-30 SC613919 frs-core:CurrentFinancialInstruments 2025-11-30 SC613919 frs-core:Non-currentFinancialInstruments 2025-11-30 SC613919 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-01 2025-11-30 SC613919 frs-core:FurnitureFittings 2025-11-30 SC613919 frs-core:FurnitureFittings 2024-12-01 2025-11-30 SC613919 frs-core:FurnitureFittings 2024-11-30 SC613919 frs-core:OtherResidualIntangibleAssets 2025-11-30 SC613919 frs-core:OtherResidualIntangibleAssets 2024-12-01 2025-11-30 SC613919 frs-core:OtherResidualIntangibleAssets 2024-11-30 SC613919 frs-core:PlantMachinery 2025-11-30 SC613919 frs-core:PlantMachinery 2024-12-01 2025-11-30 SC613919 frs-core:PlantMachinery 2024-11-30 SC613919 frs-core:ShareCapital 2025-11-30 SC613919 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC613919 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC613919 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC613919 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC613919 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC613919 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC613919 frs-bus:Director1 2024-12-01 2025-11-30 SC613919 frs-countries:Scotland 2024-12-01 2025-11-30 SC613919 2023-11-30 SC613919 2024-11-30 SC613919 2023-12-01 2024-11-30 SC613919 frs-core:CurrentFinancialInstruments 2024-11-30 SC613919 frs-core:Non-currentFinancialInstruments 2024-11-30 SC613919 frs-core:ShareCapital 2024-11-30 SC613919 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC613919
Bon Ami Fishing Limited
Financial Statements
For The Year Ended 30 November 2025
Orcadia
1-3 East Road
Kirkwall
Orkney
KW15 1HZ
Bon Ami Fishing Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Bon Ami Fishing Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: SC613919

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 36,794 |  | 46,299
Tangible Assets | 5 |  | 49,557 |  | 69,827
|  |  | 86,351 |  | 116,126
CURRENT ASSETS
Debtors | 6 | 30,650 |  | 23,011 |
|  | 30,650 |  | 23,011 |
Creditors: Amounts Falling Due Within One Year | 7 | (40,369 ) |  | (61,847 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (9,719 ) |  | (38,836 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 76,632 |  | 77,290
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (30,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,729 ) |  | -
NET ASSETS |  |  | 72,903 |  | 47,290
CAPITAL AND RESERVES
Called up share capital | 9 |  | 200 |  | 200
Profit and Loss Account |  |  | 72,703 |  | 47,090
SHAREHOLDERS' FUNDS |  |  | 72,903 |  | 47,290

Page 1
Page 2
Bon Ami Fishing Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Joshua Talbot Director
12 August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Bon Ami Fishing Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Bon Ami Fishing Limited is a private company, limited by shares, incorporated in Scotland, registered number SC613919 . The registered office is c/o LHD Limited, Mair's Quay, Holmsgarth, Lerwick, Shetland, ZE1 0PW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are fishing licences. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on a reducing balance
Fishing Vessel | 10% on cost

Page 3
Page 4
Bon Ami Fishing Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors re initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 4
Page 5
Bon Ami Fishing Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Intangible Assets

| Fishing Licence
--- | ---
| £
Cost
As at 1 December 2024 | 95,050
As at 30 November 2025 | 95,050
Amortisation
As at 1 December 2024 | 48,751
Provided during the period | 9,505
As at 30 November 2025 | 58,256
Net Book Value
As at 30 November 2025 | 36,794
As at 1 December 2024 | 46,299

5. Tangible Assets

| Plant & Machinery | Fishing Vessel | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 122,702 | 90,196 | 212,898
As at 30 November 2025 | 122,702 | 90,196 | 212,898

...CONTINUED
Page 5
Page 6
Bon Ami Fishing Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

Depreciation
As at 1 December 2024 | 88,954 | 54,117 | 143,071
Provided during the period | 11,250 | 9,020 | 20,270
As at 30 November 2025 | 100,204 | 63,137 | 163,341
Net Book Value
As at 30 November 2025 | 22,498 | 27,059 | 49,557
As at 1 December 2024 | 33,748 | 36,079 | 69,827

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 30,650 |  | 23,011

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 38,733 |  | 59,814
Taxation and social security | 1,636 |  | 2,033
| 40,369 |  | 61,847

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | - |  | 30,000

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 6