Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC707944 Mr J Bergmark iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC707944 2024-04-30 SC707944 2025-04-30 SC707944 2024-05-01 2025-04-30 SC707944 frs-core:CurrentFinancialInstruments 2025-04-30 SC707944 frs-core:ShareCapital 2025-04-30 SC707944 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC707944 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC707944 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC707944 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC707944 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC707944 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC707944 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-30 SC707944 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-04-30 SC707944 frs-bus:Director1 2024-05-01 2025-04-30 SC707944 frs-countries:Scotland 2024-05-01 2025-04-30 SC707944 2023-04-30 SC707944 2024-04-30 SC707944 2023-05-01 2024-04-30 SC707944 frs-core:CurrentFinancialInstruments 2024-04-30 SC707944 frs-core:ShareCapital 2024-04-30 SC707944 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC707944 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-30
Registered number: SC707944
Bergmark Properties Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC707944
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 250,000 250,000
250,000 250,000
CURRENT ASSETS
Debtors 5 1,200 1,200
Cash at bank and in hand 31,030 22,120
32,230 23,320
Creditors: Amounts Falling Due Within One Year 6 (4,561 ) (4,144 )
NET CURRENT ASSETS (LIABILITIES) 27,669 19,176
TOTAL ASSETS LESS CURRENT LIABILITIES 277,669 269,176
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,860 ) (1,860 )
NET ASSETS 275,809 267,316
CAPITAL AND RESERVES
Called up share capital 7 100 100
Fair value reserve 8 7,441 7,441
Profit and Loss Account 268,268 259,775
SHAREHOLDERS' FUNDS 275,809 267,316
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For the year ending 30 April 2025 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
Mr J Bergmark
Director
19 June 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bergmark Properties Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC707944 . The registered office is 1f1 67 Great King Street, Edinburgh, EH3 6RP.
The presentation currency of the financial statements is the Pound Sterling (£).
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 rental income. 
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Investment Property
2025
£
Fair Value
As at 1 May 2024 and 30 April 2025 250,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 242,559 242,559
Investment property was revalued on an open market basis as at the year end by the Director.
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,200 1,200
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 2,580 2,522
Taxation and social security 1,981 1,622
4,561 4,144
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Reserves
Fair Value Reserve
£
As at 1 May 2024 7,441
As at 30 April 2025 7,441
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