Acorah Software Products - Accounts Production 19.3.550 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC437816 Mr Ian Lindsay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC437816 2024-11-30 SC437816 2025-11-30 SC437816 2024-12-01 2025-11-30 SC437816 frs-core:CurrentFinancialInstruments 2025-11-30 SC437816 frs-core:ComputerEquipment 2025-11-30 SC437816 frs-core:ComputerEquipment 2024-12-01 2025-11-30 SC437816 frs-core:ComputerEquipment 2024-11-30 SC437816 frs-core:MotorVehicles 2025-11-30 SC437816 frs-core:MotorVehicles 2024-12-01 2025-11-30 SC437816 frs-core:MotorVehicles 2024-11-30 SC437816 frs-core:PlantMachinery 2025-11-30 SC437816 frs-core:PlantMachinery 2024-12-01 2025-11-30 SC437816 frs-core:PlantMachinery 2024-11-30 SC437816 frs-core:ShareCapital 2025-11-30 SC437816 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC437816 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC437816 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC437816 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC437816 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC437816 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC437816 frs-bus:Director1 2024-12-01 2025-11-30 SC437816 frs-countries:Scotland 2024-12-01 2025-11-30 SC437816 2023-11-30 SC437816 2024-11-30 SC437816 2023-12-01 2024-11-30 SC437816 frs-core:CurrentFinancialInstruments 2024-11-30 SC437816 frs-core:ShareCapital 2024-11-30 SC437816 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC437816
Falkirk Highland Cattle Company Ltd
Financial Statements
For The Year Ended 30 November 2025
Donoghue & Co. Ltd
19a Wellside Place
Falkirk
FK1 5RL
Falkirk Highland Cattle Company Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Falkirk Highland Cattle Company Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: SC437816

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 35,635 |  | 13,414
|  |  | 35,635 |  | 13,414
CURRENT ASSETS
Stocks | 5 | 3,275 |  | 12,200 |
Debtors | 6 | 8,420 |  | 331 |
Cash at bank and in hand |  | 132 |  | 284 |
|  | 11,827 |  | 12,815 |
Creditors: Amounts Falling Due Within One Year | 7 | (153,029 ) |  | (114,858 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (141,202 ) |  | (102,043 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (105,567 ) |  | (88,629 )
NET LIABILITIES |  |  | (105,567 ) |  | (88,629 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (105,667 ) |  | (88,729 )
SHAREHOLDERS' FUNDS |  |  | (105,567) |  | (88,629)

Page 1
Page 2
Falkirk Highland Cattle Company Ltd
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Ian Lindsay Director
26th June 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Falkirk Highland Cattle Company Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Falkirk Highland Cattle Company Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC437816 . The registered office is Mill House, Bidgend Road, Avonbridge, FK1 2NU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 33.3% Straight Line

2.4. 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 year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 December 2024 | 10,821 | 42,640 | 915 | 54,376
Additions | - | 35,499 | 332 | 35,831
Disposals | - | (10,000 ) | - | (10,000 )
As at 30 November 2025 | 10,821 | 68,139 | 1,247 | 80,207
Depreciation
As at 1 December 2024 | 9,946 | 30,412 | 604 | 40,962
Provided during the period | 505 | 11,932 | 422 | 12,859
Disposals | - | (9,249 ) | - | (9,249 )
As at 30 November 2025 | 10,451 | 33,095 | 1,026 | 44,572
Net Book Value
As at 30 November 2025 | 370 | 35,044 | 221 | 35,635
As at 1 December 2024 | 875 | 12,228 | 311 | 13,414

Page 3
Page 4
Falkirk Highland Cattle Company Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,275 |  | 12,200

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,084 |  | -
VAT | 7,336 |  | 331
| 8,420 |  | 331

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 798 |  | 799
Director's loan account | 152,231 |  | 114,059
| 153,029 |  | 114,858

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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