Acorah Software Products - Accounts Production 16.8.200 false true 31 August 2024 23 August 2023 false 1 September 2024 31 August 2025 31 August 2025 SC780073 Mrs S Curran Mrs M Gill Mrs A Renton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC780073 2024-08-31 SC780073 2025-08-31 SC780073 2024-09-01 2025-08-31 SC780073 frs-core:CurrentFinancialInstruments 2025-08-31 SC780073 frs-core:Non-currentFinancialInstruments 2025-08-31 SC780073 frs-core:SharePremium 2025-08-31 SC780073 frs-core:ShareCapital 2025-08-31 SC780073 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC780073 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC780073 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC780073 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC780073 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC780073 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC780073 frs-core:UnlistedNon-exchangeTraded 2025-08-31 SC780073 frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC780073 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC780073 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-08-31 SC780073 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 SC780073 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 SC780073 frs-bus:Director1 2024-09-01 2025-08-31 SC780073 frs-bus:Director2 2024-09-01 2025-08-31 SC780073 frs-bus:Director3 2024-09-01 2025-08-31 SC780073 frs-countries:Scotland 2024-09-01 2025-08-31 SC780073 2023-08-22 SC780073 2024-08-31 SC780073 2023-08-23 2024-08-31 SC780073 frs-core:CurrentFinancialInstruments 2024-08-31 SC780073 frs-core:Non-currentFinancialInstruments 2024-08-31 SC780073 frs-core:SharePremium 2024-08-31 SC780073 frs-core:ShareCapital 2024-08-31 SC780073 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC780073
Arcinvest Asset Management Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Arcinvest Asset Management Limited
Contents
Contents

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

Page 1
Arcinvest Asset Management Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC780073

| 31 August 2025 | 31 August 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 400 |  | 400
|  |  | 400 |  | 400
CURRENT ASSETS
Debtors | 5 | 77,000 |  | 10,500 |
Cash at bank and in hand |  | 150,311 |  | 175,757 |
|  | 227,311 |  | 186,257 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,915 ) |  | (1,540 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 223,396 |  | 184,717
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 223,796 |  | 185,117
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (3,438 ) |  | (71,417 )
NET ASSETS |  |  | 220,358 |  | 113,700
CAPITAL AND RESERVES
Called up share capital | 8 |  | 376 |  | 333
Share premium account |  |  | 219,924 |  | 109,967
Profit and Loss Account |  |  | 58 |  | 3,400
SHAREHOLDERS' FUNDS |  |  | 220,358 |  | 113,700

Page 1
Page 2
Arcinvest Asset Management 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 Asset Management Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Arcinvest Asset Management Limited is a private company, limited by shares, incorporated in Scotland, registered number SC780073 . 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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Arcinvest Asset Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 September 2024 | 400
As at 31 August 2025 | 400
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 400
As at 1 September 2024 | 400

Included in Investments are the following:-
ArcInvest Property Limited £100
ArcProperty Management & Lettings Ltd £300
The Registered Office of both subsidiaries is Bonnington Bond, 2 Anderson Place, Edinburgh, Scotland, EH6 5NP.
Group accounts have not been prepared due to the exemption for small groups.
5. Debtors

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 77,000 |  | 10,500

6. Creditors: Amounts Falling Due Within One Year

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,020 |  | -
Other creditors | 2,081 |  | 1,081
Taxation and social security | 814 |  | 459
| 3,915 |  | 1,540

Page 4
Page 5
Arcinvest Asset Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 3,438 |  | 71,417

8. Share Capital

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 376 |  | 333

A total of 43 £1 Ordinary B Shares were issued and fully paid at a premium of £109,957 during the year.
9. Related Party Transactions
The company is the parent company of ArcProperty Management & Lettings Ltd and ArcInvest Property Limited with Anna Renton, Samantha Curran and Michelle Gill being Directors of all companies and ultimate beneficial owners.
The closing balance due from ArcProperty Management & Lettings Ltd was £77,000 (2024 : £300 due to) and is included in other debtors.
The closing balance due to ArcInvest Property Limited was £3,438 (2024 : £71,117) and is included in other creditors.
Page 5