Acorah Software Products - Accounts Production 16.7.461 false true false 8 December 2023 31 December 2024 31 December 2024 SC791825 Mr Alastair Davidson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC791825 2023-12-07 SC791825 2024-12-31 SC791825 2023-12-08 2024-12-31 SC791825 frs-core:CurrentFinancialInstruments 2024-12-31 SC791825 frs-core:FurnitureFittings 2024-12-31 SC791825 frs-core:FurnitureFittings 2023-12-08 2024-12-31 SC791825 frs-core:FurnitureFittings 2023-12-07 SC791825 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 SC791825 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-08 2024-12-31 SC791825 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-07 SC791825 frs-core:PlantMachinery 2024-12-31 SC791825 frs-core:PlantMachinery 2023-12-08 2024-12-31 SC791825 frs-core:PlantMachinery 2023-12-07 SC791825 frs-core:ShareCapital 2024-12-31 SC791825 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC791825 frs-bus:PrivateLimitedCompanyLtd 2023-12-08 2024-12-31 SC791825 frs-bus:FilletedAccounts 2023-12-08 2024-12-31 SC791825 frs-bus:SmallEntities 2023-12-08 2024-12-31 SC791825 frs-bus:AuditExempt-NoAccountantsReport 2023-12-08 2024-12-31 SC791825 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-08 2024-12-31 SC791825 frs-bus:Director1 2023-12-08 2024-12-31 SC791825 frs-countries:Scotland 2023-12-08 2024-12-31
Registered number: SC791825
PILMUIR DEVELOPMENTS LIMITED
Unaudited Financial Statements
For the Period 8 December 2023 to 31 December 2024
Elzey Accountancy and Tax
ACCA
First Floor 2 Central Parade
101 Victoria Road
Horley
Surrey
RH6 7PH
PILMUIR DEVELOPMENTS LIMITED
Contents
Contents

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

Page 1
PILMUIR DEVELOPMENTS LIMITED
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: SC791825

| 31 December 2024
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 272,183
|  |  | 272,183
CURRENT ASSETS
Stocks | 5 | 99,226 |
|  | 99,226 |
Creditors: Amounts Falling Due Within One Year | 7 | (400,923 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (301,697 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (29,514 )
NET LIABILITIES |  |  | (29,514 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1
Profit and Loss Account |  |  | (29,515 )
SHAREHOLDERS' FUNDS |  |  | (29,514)

For the period ending 31 December 2024 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 Alastair Davidson Director
03/12/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
PILMUIR DEVELOPMENTS LIMITED
Notes to the Financial Statements
For the Period 8 December 2023 to 31 December 2024
Notes to the Financial Statements
1. General Information
PILMUIR DEVELOPMENTS LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC791825 . The registered office is 5 South Charlotte Street, Edinburgh, EH2 4AN.
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. 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 | Nil
Plant & Machinery | 20% Straight Line
Fixtures & Fittings | 20% Straight Line

2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
Page 2
Page 3
PILMUIR DEVELOPMENTS LIMITED
Notes to the Financial Statements (continued)
For the Period 8 December 2023 to 31 December 2024
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 8 December 2023 | - | - | - | -
Additions | 254,191 | 1,368 | 21,123 | 276,682
As at 31 December 2024 | 254,191 | 1,368 | 21,123 | 276,682
Depreciation
As at 8 December 2023 | - | - | - | -
Provided during the period | - | 274 | 4,225 | 4,499
As at 31 December 2024 | - | 274 | 4,225 | 4,499
Net Book Value
As at 31 December 2024 | 254,191 | 1,094 | 16,898 | 272,183
As at 8 December 2023 | - | - | - | -

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
5. Stocks

| 31 December 2024
--- | ---
| £
Work in progress | 99,226

6. Debtors

| 31 December 2024
--- | ---
| £
Due within one year

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2024
--- | ---
| £
Trade creditors | (1 )
Other creditors | 400,924
| 400,923

8. Share Capital

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

Page 3