Acorah Software Products - Accounts Production 19.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC549762 E Rogerson the directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC549762 2024-11-30 SC549762 2025-11-30 SC549762 2024-12-01 2025-11-30 SC549762 frs-core:CurrentFinancialInstruments 2025-11-30 SC549762 frs-core:ComputerEquipment 2025-11-30 SC549762 frs-core:ComputerEquipment 2024-12-01 2025-11-30 SC549762 frs-core:ComputerEquipment 2024-11-30 SC549762 frs-core:MotorVehicles 2025-11-30 SC549762 frs-core:MotorVehicles 2024-12-01 2025-11-30 SC549762 frs-core:MotorVehicles 2024-11-30 SC549762 frs-core:ShareCapital 2025-11-30 SC549762 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC549762 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC549762 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC549762 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC549762 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC549762 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC549762 1 2024-12-01 2025-11-30 SC549762 frs-bus:Director1 2024-12-01 2025-11-30 SC549762 frs-countries:Scotland 2024-12-01 2025-11-30 SC549762 2023-11-30 SC549762 2024-11-30 SC549762 2023-12-01 2024-11-30 SC549762 frs-core:CurrentFinancialInstruments 2024-11-30 SC549762 frs-core:ShareCapital 2024-11-30 SC549762 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC549762
Culachy Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director E Rogerson
Company Number SC549762
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC549762
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,011 3,624
3,011 3,624
CURRENT ASSETS
Debtors 5 9,000 12,000
Cash at bank and in hand 19,941 14,053
28,941 26,053
Creditors: Amounts Falling Due Within One Year 6 (12,020 ) (15,549 )
NET CURRENT ASSETS (LIABILITIES) 16,921 10,504
TOTAL ASSETS LESS CURRENT LIABILITIES 19,932 14,128
NET ASSETS 19,932 14,128
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 19,832 14,028
SHAREHOLDERS' FUNDS 19,932 14,128
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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
E Rogerson
Director
25th August 2026
The notes on pages 4 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Culachy Limited is a private company, limited by shares, incorporated in Scotland, registered number SC549762 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Motor Vehicles 25% on reducing balance
Computer Equipment Straight line over 2 years
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme
are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the period was 1 (2024: 1)
1 1
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4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 December 2024 18,599 2,630 21,229
Additions - 549 549
As at 30 November 2025 18,599 3,179 21,778
Depreciation
As at 1 December 2024 15,702 1,903 17,605
Provided during the period 724 438 1,162
As at 30 November 2025 16,426 2,341 18,767
Net Book Value
As at 30 November 2025 2,173 838 3,011
As at 1 December 2024 2,897 727 3,624
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,000 12,000
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 -
Other creditors 10,196 14,130
Taxation and social security 1,823 1,419
12,020 15,549
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Ultimate Controlling Party
The company's ultimate controlling party is E Rogerson.
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