Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC226419 Mr Richard Hall Mr Emma Craik Mr Gordon Craik iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC226419 2024-12-31 SC226419 2025-12-31 SC226419 2025-01-01 2025-12-31 SC226419 frs-core:Non-currentFinancialInstruments 2025-12-31 SC226419 frs-core:RevaluationReserve 2024-12-31 SC226419 frs-core:RevaluationReserve 2025-12-31 SC226419 frs-core:ShareCapital 2025-12-31 SC226419 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 SC226419 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 SC226419 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC226419 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC226419 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC226419 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC226419 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC226419 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC226419 frs-bus:Director1 2025-01-01 2025-12-31 SC226419 frs-bus:Director2 2025-01-01 2025-12-31 SC226419 frs-bus:Director3 2025-01-01 2025-12-31 SC226419 frs-countries:Scotland 2025-01-01 2025-12-31 SC226419 2023-12-31 SC226419 2024-12-31 SC226419 2024-01-01 2024-12-31 SC226419 frs-core:CurrentFinancialInstruments 2024-12-31 SC226419 frs-core:Non-currentFinancialInstruments 2024-12-31 SC226419 frs-core:RevaluationReserve 2024-12-31 SC226419 frs-core:ShareCapital 2024-12-31 SC226419 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC226419
CRUISE ECOSSE LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC226419
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 4 1,489 667
Cash at bank and in hand 1,607 7,210
3,096 7,877
Creditors: Amounts Falling Due Within One Year 5 (11,348 ) (6,000 )
NET CURRENT ASSETS (LIABILITIES) (8,252 ) 1,877
TOTAL ASSETS LESS CURRENT LIABILITIES (8,252 ) 1,877
Creditors: Amounts Falling Due After More Than One Year 6 (5,500 ) -
NET (LIABILITIES)/ASSETS (13,752 ) 1,877
CAPITAL AND RESERVES
Called up share capital 7 100 100
Revaluation reserve 8 35,012 35,012
Profit and Loss Account (48,864 ) (33,235 )
SHAREHOLDERS' FUNDS (13,752) 1,877
Page 1
Page 2
For the year ending 31 December 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 Richard Hall
Director
08/07/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CRUISE ECOSSE LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC226419 . The registered office is The Boat House, Lochgoilhead, Scotland, PA24 8AE.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,489 667
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 5,500
Other creditors 11,348 500
11,348 6,000
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Trade creditors 5,500 -
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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8. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 January 2025 35,012 (33,235 )
Loss for the year and total comprehensive income - (15,629 )
As at 31 December 2025 35,012 (48,864 )
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