Acorah Software Products - Accounts Production 19.4.351 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC377549 Mr B B Curran Mrs S B Curran Mrs S B Curran iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC377549 2024-09-30 SC377549 2025-09-30 SC377549 2024-10-01 2025-09-30 SC377549 frs-core:CurrentFinancialInstruments 2025-09-30 SC377549 frs-core:ShareCapital 2025-09-30 SC377549 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC377549 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC377549 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC377549 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC377549 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC377549 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC377549 frs-core:CostValuation 2024-09-30 SC377549 frs-core:CostValuation 2025-09-30 SC377549 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 SC377549 frs-core:ProvisionsForImpairmentInvestments 2025-09-30 SC377549 frs-bus:Director1 2024-10-01 2025-09-30 SC377549 frs-bus:Director2 2024-10-01 2025-09-30 SC377549 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 SC377549 frs-countries:Scotland 2024-10-01 2025-09-30 SC377549 2023-09-30 SC377549 2024-09-30 SC377549 2023-10-01 2024-09-30 SC377549 frs-core:CurrentFinancialInstruments 2024-09-30 SC377549 frs-core:ShareCapital 2024-09-30 SC377549 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC377549
Curran And Curran Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC377549
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 200 200
200 200
CURRENT ASSETS
Debtors 5 146,576 126,576
146,576 126,576
Creditors: Amounts Falling Due Within One Year 6 (146,226 ) (126,226 )
NET CURRENT ASSETS (LIABILITIES) 350 350
TOTAL ASSETS LESS CURRENT LIABILITIES 550 550
NET ASSETS 550 550
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account 350 350
SHAREHOLDERS' FUNDS 550 550
For the year ending 30 September 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 B B Curran
Director
16 September 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Curran And Curran Limited is a private company, limited by shares, incorporated in Scotland, registered number SC377549 . The registered office is Davidde, Gavieside, West Calder, West Lothian, EH55 8PT.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investments
Subsidiaries
£
Cost
As at 1 October 2024 200
As at 30 September 2025 200
Provision
As at 1 October 2024 -
As at 30 September 2025 -
Net Book Value
As at 30 September 2025 200
As at 1 October 2024 200
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 146,576 126,576
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 1
Other creditors 146,225 126,225
146,226 126,226
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
Page 2
Page 3
8. Related Party Transactions
The company operates a loan account with Five Sisters Zoo Limited, the subsidiary.
During the year the company received dividends totalling £0 (2024: £2,000) from Five Sisters Zoo Limited. At the year end, the balance due from Five Sisters Zoo Limited was £125,566 (2024: £125,566).
The company operates a loan account with Land and Utility Limited, the subsidiary.
During the year the company received dividends totalling £20,000 (2024: £0) from Land and Utility Limited.  At the year end, the balance due from Land and Utility Limited was £146,575 (2024: £126,575).
The company operates a loan account with the directors, Mr B Curran and Mrs S Curran.
During the year, the director advanced loans totalling £20,000 to the company. At the year end, the balance due to the director was £20,659 (2024: £659). This loan is unsecured, interest free and has no fixed repayment terms.
Page 3