Acorah Software Products - Accounts Production 16.6.950 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC644674 Ms Lorna Prince iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC644674 2024-10-31 SC644674 2025-10-31 SC644674 2024-11-01 2025-10-31 SC644674 frs-core:CurrentFinancialInstruments 2025-10-31 SC644674 frs-core:Non-currentFinancialInstruments 2025-10-31 SC644674 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 SC644674 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 SC644674 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 SC644674 frs-core:ShareCapital 2025-10-31 SC644674 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC644674 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC644674 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC644674 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC644674 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC644674 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC644674 frs-bus:Director1 2024-11-01 2025-10-31 SC644674 frs-countries:Scotland 2024-11-01 2025-10-31 SC644674 2023-10-31 SC644674 2024-10-31 SC644674 2023-11-01 2024-10-31 SC644674 frs-core:CurrentFinancialInstruments 2024-10-31 SC644674 frs-core:Non-currentFinancialInstruments 2024-10-31 SC644674 frs-core:ShareCapital 2024-10-31 SC644674 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC644674
Oak Tree Residential Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Anlo Financial Solutions Edinburgh
Oak Tree Residential Ltd
Contents
Contents

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

Page 1
Oak Tree Residential Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC644674

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 224,077 |  | 224,077
|  |  | 224,077 |  | 224,077
CURRENT ASSETS
Debtors | 5 | 163 |  | 163 |
Cash at bank and in hand |  | 4,327 |  | 5,188 |
|  | 4,490 |  | 5,351 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,490 |  | 5,351
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 228,567 |  | 229,428
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (230,046 ) |  | (230,100 )
NET LIABILITIES |  |  | (1,479 ) |  | (672 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | (1,480 ) |  | (673 )
SHAREHOLDERS' FUNDS |  |  | (1,479) |  | (672)

For the year ending 31 October 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

Ms Lorna Prince Director
31/12/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Oak Tree Residential Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Oak Tree Residential Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC644674 . The registered office is Willow Cottage, 115 Main Street, Pathhead, Pathhead, Midlothian, EH37 5PT.
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:

Freehold | Not depreciated

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 November 2024 | 224,077
As at 31 October 2025 | 224,077
Net Book Value
As at 31 October 2025 | 224,077
As at 1 November 2024 | 224,077

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 163 |  | 163

Page 2
Page 3
Oak Tree Residential Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 129,158 |  | 129,158
Directors loan account | 100,888 |  | 100,942
| 230,046 |  | 230,100

7. Share Capital

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

Page 3