Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC601943 Mr Robert Ross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC601943 2024-07-31 SC601943 2025-07-31 SC601943 2024-08-01 2025-07-31 SC601943 frs-core:CurrentFinancialInstruments 2025-07-31 SC601943 frs-core:Non-currentFinancialInstruments 2025-07-31 SC601943 frs-core:ComputerEquipment 2025-07-31 SC601943 frs-core:ComputerEquipment 2024-08-01 2025-07-31 SC601943 frs-core:ComputerEquipment 2024-07-31 SC601943 frs-core:ShareCapital 2025-07-31 SC601943 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC601943 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC601943 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC601943 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC601943 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC601943 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC601943 frs-bus:Director1 2024-08-01 2025-07-31 SC601943 frs-countries:Scotland 2024-08-01 2025-07-31 SC601943 2023-07-31 SC601943 2024-07-31 SC601943 2023-08-01 2024-07-31 SC601943 frs-core:CurrentFinancialInstruments 2024-07-31 SC601943 frs-core:Non-currentFinancialInstruments 2024-07-31 SC601943 frs-core:ShareCapital 2024-07-31 SC601943 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC601943
JVR Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC601943
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 148 -
Investment Properties 5 265,000 265,000
265,148 265,000
CURRENT ASSETS
Debtors 6 660 -
Cash at bank and in hand 6,028 1,450
6,688 1,450
Creditors: Amounts Falling Due Within One Year 7 (38,226 ) (36,312 )
NET CURRENT ASSETS (LIABILITIES) (31,538 ) (34,862 )
TOTAL ASSETS LESS CURRENT LIABILITIES 233,610 230,138
Creditors: Amounts Falling Due After More Than One Year 8 (228,272 ) (228,265 )
NET ASSETS 5,338 1,873
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 5,337 1,872
SHAREHOLDERS' FUNDS 5,338 1,873
Page 1
Page 2
For the year ending 31 July 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 Robert Ross
Director
9th September 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JVR Investments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC601943 . The registered office is 79 Mill Street, Rutherglen, Glasgow, G73 2LD.
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:
Computer Equipment 33% SLM
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 August 2024 -
Additions 167
As at 31 July 2025 167
Depreciation
As at 1 August 2024 -
Provided during the period 19
As at 31 July 2025 19
Net Book Value
As at 31 July 2025 148
As at 1 August 2024 -
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Page 4
5. Investment Property
2025
£
Fair Value
As at 1 August 2024 and 31 July 2025 265,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 660 -
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 4,952 4,952
Other creditors 33,274 31,360
38,226 36,312
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 128,272 128,265
Other creditors 100,000 100,000
228,272 228,265
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
10. Related Party Transactions
During the year the comapny owed £33,240 (2024: £30,610) to Director Mr. Ross Robert as at the balance sheet date.
During the year the company also owed £100,000 (2024: 100,000) to Director Mr. Ross Robert at the balance sheet date which is due more than a year.
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