Acorah Software Products - Accounts Production 16.8.200 false true 31 August 2024 30 August 2023 false 1 September 2024 31 August 2025 31 August 2025 SC780826 Mrs S Curran Mrs M Gill Mrs A Renton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC780826 2024-08-31 SC780826 2025-08-31 SC780826 2024-09-01 2025-08-31 SC780826 frs-core:CurrentFinancialInstruments 2025-08-31 SC780826 frs-core:ComputerEquipment 2024-09-01 2025-08-31 SC780826 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 SC780826 frs-core:OtherResidualIntangibleAssets 2025-08-31 SC780826 frs-core:OtherResidualIntangibleAssets 2024-09-01 2025-08-31 SC780826 frs-core:OtherResidualIntangibleAssets 2024-08-31 SC780826 frs-core:PlantMachinery 2025-08-31 SC780826 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC780826 frs-core:PlantMachinery 2024-08-31 SC780826 frs-core:ShareCapital 2025-08-31 SC780826 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC780826 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC780826 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC780826 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC780826 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC780826 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC780826 frs-bus:Director1 2024-09-01 2025-08-31 SC780826 frs-bus:Director2 2024-09-01 2025-08-31 SC780826 frs-bus:Director3 2024-09-01 2025-08-31 SC780826 frs-countries:Scotland 2024-09-01 2025-08-31 SC780826 2023-08-29 SC780826 2024-08-31 SC780826 2023-08-30 2024-08-31 SC780826 frs-core:CurrentFinancialInstruments 2024-08-31 SC780826 frs-core:ShareCapital 2024-08-31 SC780826 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC780826
ArcInvest Property Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
ArcInvest Property Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
ArcInvest Property Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC780826

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 856 |  | 1,712
Tangible Assets | 5 |  | 7,813 |  | 5,426
|  |  | 8,669 |  | 7,138
CURRENT ASSETS
Debtors | 6 | 326,552 |  | 122,347 |
Cash at bank and in hand |  | 288,871 |  | 142,187 |
|  | 615,423 |  | 264,534 |
Creditors: Amounts Falling Due Within One Year | 7 | (528,652 ) |  | (166,971 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 86,771 |  | 97,563
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 95,440 |  | 104,701
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,953 ) |  | (1,357 )
NET ASSETS |  |  | 93,487 |  | 103,344
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 93,387 |  | 103,244
SHAREHOLDERS' FUNDS |  |  | 93,487 |  | 103,344

Page 1
Page 2
ArcInvest Property Limited
Balance Sheet (continued)
As At 31 August 2025
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

Mrs S Curran Director | Mrs M Gill Director | Mrs A Renton Director
12 December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
ArcInvest Property Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
ArcInvest Property Limited is a private company, limited by shares, incorporated in Scotland, registered number SC780826 . The registered office is Bonnington Bond, 2 Anderson Place, Edinburgh, EH6 5NP.
The presentation currency of the financial statements is the Pound Sterling (£).
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website design and build. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.4. 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:

Computer Equipment | 5 years

2.5. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
ArcInvest Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 September 2024 | 2,568
As at 31 August 2025 | 2,568
Amortisation
As at 1 September 2024 | 856
Provided during the period | 856
As at 31 August 2025 | 1,712
Net Book Value
As at 31 August 2025 | 856
As at 1 September 2024 | 1,712

5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 September 2024 | 6,783
Additions | 4,076
As at 31 August 2025 | 10,859
Depreciation
As at 1 September 2024 | 1,357
Provided during the period | 1,689
As at 31 August 2025 | 3,046
Net Book Value
As at 31 August 2025 | 7,813
As at 1 September 2024 | 5,426

Page 4
Page 5
ArcInvest Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 197,642 |  | 2,760
Other debtors | 128,910 |  | 119,587
| 326,552 |  | 122,347

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 37,740 |  | 49,552
Other creditors | 407,713 |  | 27,309
Taxation and social security | 83,199 |  | 90,110
| 528,652 |  | 166,971

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Related Party Transactions
The company is a wholly owned subsidiary of ArcInvest Asset Management Limited with Anna Renton, Samantha Curran and Michelle Gill being Directors and ultimate beneficial owners.
Anna Renton, Samantha Curran and Michelle Gill are also Directors of ArcProperty Management & Lettings Ltd.
During the year the company charged consultancy fees of £5,750 (2024 : £28,978) to ArcProperty Management & Lettings Ltd.
The closing balance due to ArcProperty Management & Lettings Ltd was £10,050 (2024 :£39,021 due from) and is included in other creditors.
The closing balance due from ArcInvest Asset Management Limited was £3,438 (2024 :£71,117) and is included in other debtors.
Page 5