Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC708050 Mr Brian Brash Ms Aimee Brash iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC708050 2024-08-31 SC708050 2025-08-31 SC708050 2024-09-01 2025-08-31 SC708050 frs-core:CurrentFinancialInstruments 2025-08-31 SC708050 frs-core:ShareCapital 2025-08-31 SC708050 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC708050 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC708050 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC708050 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC708050 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC708050 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC708050 frs-bus:Director1 2024-09-01 2025-08-31 SC708050 frs-bus:Director2 2024-09-01 2025-08-31 SC708050 frs-countries:Scotland 2024-09-01 2025-08-31 SC708050 2023-08-31 SC708050 2024-08-31 SC708050 2023-09-01 2024-08-31 SC708050 frs-core:CurrentFinancialInstruments 2024-08-31 SC708050 frs-core:ShareCapital 2024-08-31 SC708050 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC708050
Brash Lettings Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
D Napier Accountancy
ACCA
Office 2, 30/2 Eskbank Office Complex
Hardengreen Industrial Estate
Dalkeith
EH22 3NX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: SC708050
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 173 8,291
173 8,291
Creditors: Amounts Falling Due Within One Year 4 (8,177 ) (15,177 )
NET CURRENT ASSETS (LIABILITIES) (8,004 ) (6,886 )
TOTAL ASSETS LESS CURRENT LIABILITIES (8,004 ) (6,886 )
NET LIABILITIES (8,004 ) (6,886 )
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account (8,104 ) (6,986 )
SHAREHOLDERS' FUNDS (8,004) (6,886)
Page 1
Page 2
For the year ending 31 August 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
Mr Brian Brash
Director
1st December 2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brash Lettings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC708050 . The registered office is 49 Chesters View, Bonnyrigg, EH19 3PU.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
4. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1
Other taxes and social security 1,576 1,333
VAT - 8,694
Other creditors 1,797 345
Directors' loan accounts 4,804 4,804
8,177 15,177
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3