Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC644192 Gordon Campbell Lorna Campbell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC644192 2024-03-31 SC644192 2025-03-31 SC644192 2024-04-01 2025-03-31 SC644192 frs-core:CurrentFinancialInstruments 2025-03-31 SC644192 frs-core:Non-currentFinancialInstruments 2025-03-31 SC644192 frs-core:RevaluationReserve 2024-03-31 SC644192 frs-core:RevaluationReserve 2025-03-31 SC644192 frs-core:ShareCapital 2025-03-31 SC644192 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC644192 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC644192 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC644192 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC644192 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC644192 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC644192 frs-bus:Director1 2024-04-01 2025-03-31 SC644192 frs-bus:Director2 2024-04-01 2025-03-31 SC644192 frs-countries:Scotland 2024-04-01 2025-03-31 SC644192 2023-03-31 SC644192 2024-03-31 SC644192 2023-04-01 2024-03-31 SC644192 frs-core:CurrentFinancialInstruments 2024-03-31 SC644192 frs-core:Non-currentFinancialInstruments 2024-03-31 SC644192 frs-core:RevaluationReserve 2024-03-31 SC644192 frs-core:ShareCapital 2024-03-31 SC644192 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC644192
ARLEO PROPERTY INVESTMENTS LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
ARLEO PROPERTY INVESTMENTS LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
ARLEO PROPERTY INVESTMENTS LIMITED
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC644192

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 403,000 |  | 403,000
|  |  | 403,000 |  | 403,000
CURRENT ASSETS
Cash at bank and in hand |  | 10,902 |  | 5,447 |
|  | 10,902 |  | 5,447 |
Creditors: Amounts Falling Due Within One Year | 5 | (24,276 ) |  | (48,027 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (13,374 ) |  | (42,580 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 389,626 |  | 360,420
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (259,110 ) |  | (249,075 )
NET ASSETS |  |  | 130,516 |  | 111,345
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Revaluation reserve | 7 |  | 69,786 |  | 69,786
Profit and Loss Account |  |  | 60,630 |  | 41,459
SHAREHOLDERS' FUNDS |  |  | 130,516 |  | 111,345

Page 1
Page 2
ARLEO PROPERTY INVESTMENTS LIMITED
Balance Sheet (continued)
As At 31 March 2025
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

Gordon Campbell Director
23 October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
ARLEO PROPERTY INVESTMENTS LIMITED
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
ARLEO PROPERTY INVESTMENTS LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC644192 . The registered office is 40 Reynolds Drive, Stepps, Glasgow, Lanarkshire, G33 6ED.
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.
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.
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 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: 2 (2024: 2)
2 2
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 and 31 March 2025 | 403,000

The other adjustment showing above is in relation to a correction of prior year balances.
If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 333,214 |  | 333,214

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 19,746 |  | 44,043
Taxation and social security | 4,530 |  | 3,984
| 24,276 |  | 48,027

Page 3
Page 4
ARLEO PROPERTY INVESTMENTS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 259,110 |  | 249,075

7. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 April 2024 | 69,786
As at 31 March 2025 | 69,786

Page 4