Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC453513 Mr Lukasz Koscielniak iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC453513 2024-03-31 SC453513 2025-03-31 SC453513 2024-04-01 2025-03-31 SC453513 frs-core:CurrentFinancialInstruments 2025-03-31 SC453513 frs-core:Non-currentFinancialInstruments 2025-03-31 SC453513 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC453513 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC453513 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 SC453513 frs-core:ShareCapital 2025-03-31 SC453513 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC453513 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC453513 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC453513 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC453513 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC453513 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC453513 frs-bus:Director1 2024-04-01 2025-03-31 SC453513 frs-core:Non-currentFinancialInstruments 1 2025-03-31 SC453513 frs-countries:Scotland 2024-04-01 2025-03-31 SC453513 2023-03-31 SC453513 2024-03-31 SC453513 2023-04-01 2024-03-31 SC453513 frs-core:CurrentFinancialInstruments 2024-03-31 SC453513 frs-core:Non-currentFinancialInstruments 2024-03-31 SC453513 frs-core:ShareCapital 2024-03-31 SC453513 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC453513 frs-core:Non-currentFinancialInstruments 1 2024-03-31
Registered number: SC453513
KSL Property Management Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
First Base Accountants Ltd
Pavilion 2
Castlecraig Business Park
Stirling
FK7 7SH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC453513
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,337,062 1,337,062
1,337,062 1,337,062
CURRENT ASSETS
Cash at bank and in hand 8,342 2,790
8,342 2,790
Creditors: Amounts Falling Due Within One Year 5 (104,228 ) (105,282 )
NET CURRENT ASSETS (LIABILITIES) (95,886 ) (102,492 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,241,176 1,234,570
Creditors: Amounts Falling Due After More Than One Year 6 (1,168,090 ) (1,147,200 )
NET ASSETS 73,086 87,370
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 72,986 87,270
SHAREHOLDERS' FUNDS 73,086 87,370
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 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 Lukasz Koscielniak
Director
23/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
KSL Property Management Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC453513 . The registered office is 58 Kirk Brae, Edinburgh, EH16 6HU.
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 0%
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 April 2024 1,337,062
As at 31 March 2025 1,337,062
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2025 1,337,062
As at 1 April 2024 1,337,062
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 10,269 11,323
Corporation tax 7,988 7,988
Accruals and deferred income 3,744 3,744
Director's loan account 82,227 82,227
104,228 105,282
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Netix - Inter-Company Loan 220,000 220,000
Mortgage Aldermore 938,090 917,200
Loan First Line Investments LLP 10,000 10,000
1,168,090 1,147,200
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4