Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC148001 Helen Arnott Marc McCallum iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC148001 2024-03-31 SC148001 2025-03-31 SC148001 2024-04-01 2025-03-31 SC148001 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC148001 frs-core:ShareCapital 2025-03-31 SC148001 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC148001 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC148001 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC148001 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC148001 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC148001 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC148001 frs-core:CostValuation 2024-03-31 SC148001 frs-core:CostValuation 2025-03-31 SC148001 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 SC148001 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 SC148001 frs-bus:Director1 2024-04-01 2025-03-31 SC148001 frs-bus:Director2 2024-04-01 2025-03-31 SC148001 frs-bus:Director2 2024-03-31 SC148001 frs-bus:Director2 2025-03-31 SC148001 frs-countries:Scotland 2024-04-01 2025-03-31 SC148001 2023-03-31 SC148001 2024-03-31 SC148001 2023-04-01 2024-03-31 SC148001 frs-core:ShareCapital 2024-03-31 SC148001 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC148001
A. MCCALLUM (PROPERTIES) LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: SC148001
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 167 167
167 167
CURRENT ASSETS
Debtors 5 156,449 143,187
Cash at bank and in hand 12,168 69,220
168,617 212,407
NET CURRENT ASSETS (LIABILITIES) 168,617 212,407
TOTAL ASSETS LESS CURRENT LIABILITIES 168,784 212,574
NET ASSETS 168,784 212,574
CAPITAL AND RESERVES
Called up share capital 7 900 900
Income Statement 167,884 211,674
SHAREHOLDERS' FUNDS 168,784 212,574
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 Income Statement.
On behalf of the board
Helen Arnott
Director
Marc McCallum
Director
4 June 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
A. MCCALLUM (PROPERTIES) LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC148001 . The registered office is 15 Gladstone Place, Stirling, FK8 2NN.
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. 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%
2.3. Taxation
Income tax expense represents the sum of the tax currently payable.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investments
Other
£
Cost
As at 1 April 2024 167
As at 31 March 2025 167
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 167
As at 1 April 2024 167
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 3,355 3,355
Other debtors 153,094 139,832
156,449 143,187
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 900 900
Page 2
Page 3
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Marc McCallum 9,999 7,078 (9,999 ) - 7,078
The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
As at 31 March 2025 A McCallum (Properties) Ltd was owed the amount of £3,355 from Worldmail Limited.
Both companies are under ultimate common control.
Page 3