Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 13 March 2023 false 1 April 2024 31 March 2025 31 March 2025 SC762086 Mr Charles McGregor Mrs Kelly McGregor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC762086 2024-03-31 SC762086 2025-03-31 SC762086 2024-04-01 2025-03-31 SC762086 frs-core:CurrentFinancialInstruments 2025-03-31 SC762086 frs-core:FurnitureFittings 2025-03-31 SC762086 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC762086 frs-core:FurnitureFittings 2024-03-31 SC762086 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC762086 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC762086 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 SC762086 frs-core:ShareCapital 2025-03-31 SC762086 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC762086 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC762086 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC762086 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC762086 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC762086 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC762086 frs-bus:Director1 2024-04-01 2025-03-31 SC762086 frs-bus:Director2 2024-04-01 2025-03-31 SC762086 frs-countries:Scotland 2024-04-01 2025-03-31 SC762086 2023-03-12 SC762086 2024-03-31 SC762086 2023-03-13 2024-03-31 SC762086 frs-core:CurrentFinancialInstruments 2024-03-31 SC762086 frs-core:ShareCapital 2024-03-31 SC762086 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC762086
Pkl Property Investments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Almond Valley Accounting Limited
CIMA
Suite 14 Ellismuir House Ellismuir Way
Uddingston
Glasgow
G71 5PW
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC762086
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 152,799 153,371
152,799 153,371
CURRENT ASSETS
Cash at bank and in hand 218 1,513
218 1,513
Creditors: Amounts Falling Due Within One Year 5 (174,005 ) (179,032 )
NET CURRENT ASSETS (LIABILITIES) (173,787 ) (177,519 )
TOTAL ASSETS LESS CURRENT LIABILITIES (20,988 ) (24,148 )
NET LIABILITIES (20,988 ) (24,148 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (20,990 ) (24,150 )
SHAREHOLDERS' FUNDS (20,988) (24,148)
For the year ending 31 March 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 Charles McGregor
Director
18/04/2025
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
Pkl Property Investments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC762086 . The registered office is 13 Auchlee Wynd, Hillside, Portlethen, AB12 4AB.
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.
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:
Freehold 0%
Fixtures & Fittings 25% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 151,654 2,289 153,943
As at 31 March 2025 151,654 2,289 153,943
Depreciation
As at 1 April 2024 - 572 572
Provided during the period - 572 572
As at 31 March 2025 - 1,144 1,144
Net Book Value
As at 31 March 2025 151,654 1,145 152,799
As at 1 April 2024 151,654 1,717 153,371
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors 1 -
Mortgages 106,219 106,219
Other creditors 67,785 72,813
174,005 179,032
6. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 2 2
Page 3