Acorah Software Products - Accounts Production 16.7.461 false true false 3 April 2024 31 March 2025 31 March 2025 SC805643 Miss Moyra Rodgers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC805643 2024-04-02 SC805643 2025-03-31 SC805643 2024-04-03 2025-03-31 SC805643 frs-core:Non-currentFinancialInstruments 2025-03-31 SC805643 frs-core:ShareCapital 2025-03-31 SC805643 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC805643 frs-bus:PrivateLimitedCompanyLtd 2024-04-03 2025-03-31 SC805643 frs-bus:AbridgedAccounts 2024-04-03 2025-03-31 SC805643 frs-bus:SmallEntities 2024-04-03 2025-03-31 SC805643 frs-bus:AuditExempt-NoAccountantsReport 2024-04-03 2025-03-31 SC805643 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-03 2025-03-31 SC805643 frs-bus:Director1 2024-04-03 2025-03-31 SC805643 frs-bus:Director1 2024-04-02 SC805643 frs-bus:Director1 2025-03-31 SC805643 frs-countries:Scotland 2024-04-03 2025-03-31
PEBBLEBRAE PROPERTY LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: SC805643
2025
Notes £ £
FIXED ASSETS
Investment Properties 5 96,582
96,582
CURRENT ASSETS
Cash at bank and in hand 1,090
1,090
Creditors: Amounts Falling Due Within One Year (36,632 )
NET CURRENT ASSETS (LIABILITIES) (35,542 )
TOTAL ASSETS LESS CURRENT LIABILITIES 61,040
Creditors: Amounts Falling Due After More Than One Year (61,980 )
NET LIABILITIES (940 )
CAPITAL AND RESERVES
Called up share capital 6 1
Profit and Loss Account (941 )
SHAREHOLDERS' FUNDS (940)
Page 1
Page 2
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 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Miss Moyra Rodgers
Director
17th November 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
PEBBLEBRAE PROPERTY LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC805643 . The registered office is 45 Westhaugh Road, Stirling, FK9 5GF.
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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
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. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 
12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to
the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction
is measured at the present value of the future receipts discounted at a market rate of interest. Financial
assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and
preference shares that are classified as debt, are initially recognised at transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as
payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course
of business from suppliers. Amounts payable are classified as current liabilities if payment is due within
one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially
at transaction price and subsequently measured at amortised cost using the effective interest method.
Cash at bank and in hand
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with
...CONTINUED
Page 3
Page 4
2.4. Financial Instruments - continued
banks, other short-term liquid investments with original maturities of three months or less, and bank
overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL
-
4. Interest Payable and Similar Charges
2025
£
Bank loans and overdrafts 1,940
5. Investment Property
2025
£
Fair Value
As at 3 April 2024 -
Additions 96,582
As at 31 March 2025 96,582
6. Share Capital
2025
£
Allotted, Called up and fully paid 1
7. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 3 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Miss Moyra Rodgers - 32,000 - - 32,000
The above loan is unsecured, interest free and repayable on demand.
Page 4