Acorah Software Products - Accounts Production 16.5.460 false true 28 February 2024 1 March 2023 false 29 February 2024 28 February 2025 28 February 2025 SC172183 M N Dey M N C Dey true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC172183 2024-02-28 SC172183 2025-02-28 SC172183 2024-02-29 2025-02-28 SC172183 frs-core:CurrentFinancialInstruments 2025-02-28 SC172183 frs-core:Non-currentFinancialInstruments 2025-02-28 SC172183 frs-core:FurnitureFittings 2025-02-28 SC172183 frs-core:FurnitureFittings 2024-02-29 2025-02-28 SC172183 frs-core:FurnitureFittings 2024-02-28 SC172183 frs-core:RevaluationReserve 2024-02-28 SC172183 frs-core:RevaluationReserve 2025-02-28 SC172183 frs-core:ShareCapital 2025-02-28 SC172183 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC172183 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 SC172183 frs-bus:FilletedAccounts 2024-02-29 2025-02-28 SC172183 frs-bus:SmallEntities 2024-02-29 2025-02-28 SC172183 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 SC172183 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 SC172183 1 2024-02-29 2025-02-28 SC172183 frs-bus:Director1 2024-02-29 2025-02-28 SC172183 frs-countries:Scotland 2024-02-29 2025-02-28 SC172183 2023-02-28 SC172183 2024-02-28 SC172183 2023-03-01 2024-02-28 SC172183 frs-core:CurrentFinancialInstruments 2024-02-28 SC172183 frs-core:Non-currentFinancialInstruments 2024-02-28 SC172183 frs-core:RevaluationReserve 2024-02-28 SC172183 frs-core:ShareCapital 2024-02-28 SC172183 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28
Registered number: SC172183
Dey Properties Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Infinity Partnership
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC172183
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,934 12,162
Investment Properties 5 143,430 143,430
150,364 155,592
CURRENT ASSETS
Debtors 6 2,575 2,575
Cash at bank and in hand 145,863 170,839
148,438 173,414
Creditors: Amounts Falling Due Within One Year 7 (207,166 ) (229,307 )
NET CURRENT ASSETS (LIABILITIES) (58,728 ) (55,893 )
TOTAL ASSETS LESS CURRENT LIABILITIES 91,636 99,699
Creditors: Amounts Falling Due After More Than One Year 8 (4,008 ) (7,014 )
NET ASSETS 87,628 92,685
CAPITAL AND RESERVES
Called up share capital 9 1 1
Revaluation reserve 10 (239,999 ) (239,999 )
Profit and Loss Account 327,626 332,683
SHAREHOLDERS' FUNDS 87,628 92,685
Page 1
Page 2
For the year ending 28 February 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 her 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
M N Dey
Director
4th November 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dey Properties Limited is a private company, limited by shares, incorporated in Scotland, registered number SC172183 . The registered office is The Coach House, St Swithin Street, Aberdeen, AB10 6XE.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Fixtures & Fittings 25% on cost
2.4. Investment Properties
All investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in
fair value is recognised in profit or loss.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2024: NIL)
- -
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 29 February 2024 23,736
As at 28 February 2025 23,736
Depreciation
As at 29 February 2024 11,574
Provided during the period 5,228
As at 28 February 2025 16,802
Net Book Value
As at 28 February 2025 6,934
As at 29 February 2024 12,162
5. Investment Property
2025
£
Fair Value
As at 29 February 2024 and 28 February 2025 143,430
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 2,575 2,575
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Amounts owed to participating interests - 2,350
Other creditors 186,845 199,459
Taxation and social security 20,321 27,498
207,166 229,307
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 4,008 7,014
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4
Page 5
10. Reserves
Revaluation Reserve
£
As at 29 February 2024 (239,999 )
As at 28 February 2025 (239,999 )
11. Ultimate Controlling Party
The company's ultimate controlling party is M N C Dey by virtue of her ownership of 100% of the issued share capital in the company.
Page 5