Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC431141 Neil Robinson Joanne Robinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC431141 2025-03-31 SC431141 2026-03-31 SC431141 2025-04-01 2026-03-31 SC431141 frs-core:CurrentFinancialInstruments 2026-03-31 SC431141 frs-core:ComputerEquipment 2026-03-31 SC431141 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC431141 frs-core:ComputerEquipment 2025-03-31 SC431141 frs-core:MotorVehicles 2026-03-31 SC431141 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC431141 frs-core:MotorVehicles 2025-03-31 SC431141 frs-core:ShareCapital 2026-03-31 SC431141 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC431141 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC431141 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC431141 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC431141 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC431141 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC431141 frs-core:CostValuation 2025-03-31 SC431141 frs-core:CostValuation 2026-03-31 SC431141 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 SC431141 frs-core:ProvisionsForImpairmentInvestments 2026-03-31 SC431141 frs-bus:Director1 2025-04-01 2026-03-31 SC431141 frs-bus:Director1 2025-03-31 SC431141 frs-bus:Director1 2026-03-31 SC431141 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 SC431141 frs-countries:Scotland 2025-04-01 2026-03-31 SC431141 2024-03-31 SC431141 2025-03-31 SC431141 2024-04-01 2025-03-31 SC431141 frs-core:CurrentFinancialInstruments 2025-03-31 SC431141 frs-core:ShareCapital 2025-03-31 SC431141 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC431141
Arranfern Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Arranfern Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Arranfern Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC431141

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,228 |  | -
Investments | 5 |  | 218,865 |  | 218,865
|  |  | 220,093 |  | 218,865
CURRENT ASSETS
Debtors | 6 | 76,068 |  | 80,403 |
Cash at bank and in hand |  | 4,533 |  | 4,334 |
|  | 80,601 |  | 84,737 |
Creditors: Amounts Falling Due Within One Year | 7 | (208,694 ) |  | (204,087 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (128,093 ) |  | (119,350 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 92,000 |  | 99,515
NET ASSETS |  |  | 92,000 |  | 99,515
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 91,900 |  | 99,415
SHAREHOLDERS' FUNDS |  |  | 92,000 |  | 99,515

Page 1
Page 2
Arranfern Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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

Neil Robinson Director
01/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Arranfern Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Arranfern Limited is a private company, limited by shares, incorporated in Scotland, registered number SC431141 . The registered office is Ash Hill, Lochandhu Road, Taynuilt, Oban, Argyll, PA35 1JQ.
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.
The presentation currency is £ Sterling.
The level of rounding is to the nearest £.
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.
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.
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 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:

Motor Vehicles | 20% Straight Line
Computer Equipment | 33% Straight Line

Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss.
Investments in equity shares which are not publicly trade and where fair value cannot be measured reliably are measured at cost less impairment.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 3
Page 4
Arranfern Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.4. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service ithe current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
2.6. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.7. Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will notbe able to collect all amounts due according to the original terms of the receivables.
2.8. Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 23,319 | 2,257 | 25,576
Additions | - | 1,806 | 1,806
As at 31 March 2026 | 23,319 | 4,063 | 27,382
Depreciation
As at 1 April 2025 | 23,319 | 2,257 | 25,576
Provided during the period | - | 578 | 578
As at 31 March 2026 | 23,319 | 2,835 | 26,154
Net Book Value
As at 31 March 2026 | - | 1,228 | 1,228
As at 1 April 2025 | - | - | -

Page 4
Page 5
Arranfern Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 218,865
As at 31 March 2026 | 218,865
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 218,865
As at 1 April 2025 | 218,865

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 76,068 |  | 80,403

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 208,532 |  | 199,807
Taxation and social security | 162 |  | 4,280
| 208,694 |  | 204,087

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Neil Robinson | (105,451 ) | 33,500 | 32,911 | - | (104,862 )

The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
The company has availed of the exemption under FRS102 in relation to the disclosure of transactions with group undertakings.
Page 5