Acorah Software Products - Accounts Production 19.3.600 false true false 20 January 2025 31 January 2026 31 January 2026 SC834597 David Smart James McCann iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC834597 2025-01-19 SC834597 2026-01-31 SC834597 2025-01-20 2026-01-31 SC834597 frs-core:Non-currentFinancialInstruments 2026-01-31 SC834597 frs-core:ShareCapital 2026-01-31 SC834597 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC834597 frs-bus:PrivateLimitedCompanyLtd 2025-01-20 2026-01-31 SC834597 frs-bus:FilletedAccounts 2025-01-20 2026-01-31 SC834597 frs-bus:SmallEntities 2025-01-20 2026-01-31 SC834597 frs-bus:AuditExempt-NoAccountantsReport 2025-01-20 2026-01-31 SC834597 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-20 2026-01-31 SC834597 frs-bus:Director1 2025-01-20 2026-01-31 SC834597 frs-bus:Director2 2025-01-20 2026-01-31 SC834597 frs-countries:Scotland 2025-01-20 2026-01-31
Registered number: SC834597
Elphinstone Inn Ltd
Unaudited Financial Statements
For the Period 20 January 2025 to 31 January 2026
14 Newton Place
Glasgow
G3 7PY
Elphinstone Inn Ltd
Contents
Contents

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

Page 1
Elphinstone Inn Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: SC834597

| 31 January 2026
--- | ---
| Notes | £ | £
CURRENT ASSETS
Stocks | 4 | 231,350 |
Cash at bank and in hand |  | 3,466 |
|  | 234,816 |
Creditors: Amounts Falling Due Within One Year | 5 | (164,760 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 70,056
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 70,056
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (72,224 )
NET LIABILITIES |  |  | (2,168 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100
Profit and Loss Account |  |  | (2,268 )
SHAREHOLDERS' FUNDS |  |  | (2,168)

For the period ending 31 January 2026 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

David Smart Director
18th August 2026

The notes on page 2 form part of these financial statements.
Page 1
Page 2
Elphinstone Inn Ltd
Notes to the Financial Statements
For the Period 20 January 2025 to 31 January 2026
Notes to the Financial Statements
1. General Information
Elphinstone Inn Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC834597 . The registered office is 14 Newton Place, Gallone And Co., Glasgow, G3 7PY.
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Stocks

| 31 January 2026
--- | ---
| £
Property-Inventory | 231,350

5. Creditors: Amounts Falling Due Within One Year

| 31 January 2026
--- | ---
| £
Other creditors | 164,760

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

| 31 January 2026
--- | ---
| £
Other creditors | 72,224

7. Share Capital

| 31 January 2026
--- | ---
| £
Allotted, Called up and fully paid | 100

Page 2