Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 10 May 2023 false 1 June 2024 31 May 2025 31 May 2025 SC768846 Mr Max Nugent iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC768846 2024-05-31 SC768846 2025-05-31 SC768846 2024-06-01 2025-05-31 SC768846 frs-core:CurrentFinancialInstruments 2025-05-31 SC768846 frs-core:ComputerEquipment 2025-05-31 SC768846 frs-core:ComputerEquipment 2024-06-01 2025-05-31 SC768846 frs-core:ComputerEquipment 2024-05-31 SC768846 frs-core:ShareCapital 2025-05-31 SC768846 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC768846 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC768846 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC768846 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC768846 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC768846 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC768846 frs-bus:Director1 2024-06-01 2025-05-31 SC768846 frs-bus:Director1 2024-05-31 SC768846 frs-bus:Director1 2025-05-31 SC768846 frs-countries:Scotland 2024-06-01 2025-05-31 SC768846 2023-05-09 SC768846 2024-05-31 SC768846 2023-05-10 2024-05-31 SC768846 frs-core:CurrentFinancialInstruments 2024-05-31 SC768846 frs-core:ShareCapital 2024-05-31 SC768846 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC768846
Apex Properties & Maintenance Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Almond Valley Accounting Limited
CIMA
Suite 14 Ellismuir House
Ellismuir Way
Tannochside
G71 5PW
Apex Properties & Maintenance Ltd
Contents
Contents

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

Page 1
Apex Properties & Maintenance Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC768846

| 31 May 2025 | 31 May 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,331 |  | 1,626
|  |  | 1,331 |  | 1,626
CURRENT ASSETS
Debtors | 5 | 4,897 |  | 5,861 |
Cash at bank and in hand |  | 6,828 |  | 1,825 |
|  | 11,725 |  | 7,686 |
Creditors: Amounts Falling Due Within One Year | 6 | (12,459 ) |  | (7,405 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (734 ) |  | 281
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 597 |  | 1,907
NET ASSETS |  |  | 597 |  | 1,907
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 596 |  | 1,906
SHAREHOLDERS' FUNDS |  |  | 597 |  | 1,907

For the year ending 31 May 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 Max Nugent Director
12/09/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Apex Properties & Maintenance Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Apex Properties & Maintenance Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC768846 . The registered office is Unit 3 Halley Street, New Albion Industrial Estate, Glasgow, G13 4DJ.
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 | 20% Reducing balance

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.
Current tax is 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 deferred tax is 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: NIL)
1 -
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 June 2024 | 1,776
As at 31 May 2025 | 1,776

...CONTINUED
Page 2
Page 3
Apex Properties & Maintenance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Depreciation
As at 1 June 2024 | 150
Provided during the period | 295
As at 31 May 2025 | 445
Net Book Value
As at 31 May 2025 | 1,331
As at 1 June 2024 | 1,626

5. Debtors

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 4,897 |  | 5,861

6. Creditors: Amounts Falling Due Within One Year

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Other creditors | 1,560 |  | 960
Taxation and social security | 10,899 |  | 6,446
| 12,459 |  | 7,405

7. Share Capital

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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

| As at 1 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Max Nugent | 5,861 | - | 965 | - | 4,896

The above loan is unsecured, interest free and repayable on demand.
Page 3