Acorah Software Products - Accounts Production 16.8.200 false true false 10 April 2024 31 August 2025 31 August 2025 SC806440 Mrs S Curran Mrs M Gill Mrs A Renton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC806440 2024-04-09 SC806440 2025-08-31 SC806440 2024-04-10 2025-08-31 SC806440 frs-core:CurrentFinancialInstruments 2025-08-31 SC806440 frs-core:ComputerEquipment 2024-04-10 2025-08-31 SC806440 frs-core:PlantMachinery 2025-08-31 SC806440 frs-core:PlantMachinery 2024-04-10 2025-08-31 SC806440 frs-core:PlantMachinery 2024-04-09 SC806440 frs-core:ShareCapital 2025-08-31 SC806440 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC806440 frs-bus:PrivateLimitedCompanyLtd 2024-04-10 2025-08-31 SC806440 frs-bus:FilletedAccounts 2024-04-10 2025-08-31 SC806440 frs-bus:SmallEntities 2024-04-10 2025-08-31 SC806440 frs-bus:AuditExempt-NoAccountantsReport 2024-04-10 2025-08-31 SC806440 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-10 2025-08-31 SC806440 frs-bus:Director1 2024-04-10 2025-08-31 SC806440 frs-bus:Director2 2024-04-10 2025-08-31 SC806440 frs-bus:Director3 2024-04-10 2025-08-31 SC806440 frs-countries:Scotland 2024-04-10 2025-08-31
Registered number: SC806440
ArcProperty Management & Lettings Ltd
Unaudited Financial Statements
For the Period 10 April 2024 to 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC806440
31 August 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 9,478
9,478
CURRENT ASSETS
Debtors 5 18,057
Cash at bank and in hand 863,658
881,715
Creditors: Amounts Falling Due Within One Year 6 (878,965 )
NET CURRENT ASSETS (LIABILITIES) 2,750
TOTAL ASSETS LESS CURRENT LIABILITIES 12,228
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,801 )
NET ASSETS 10,427
CAPITAL AND RESERVES
Called up share capital 7 300
Profit and Loss Account 10,127
SHAREHOLDERS' FUNDS 10,427
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For the period 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.
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Notes to the Financial Statements
1. General Information
ArcProperty Management & Lettings Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC806440 . 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. 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
2.4. 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.
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2.5. 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 period was: 7
7
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 10 April 2024 -
Additions 11,847
As at 31 August 2025 11,847
Depreciation
As at 10 April 2024 -
Provided during the period 2,369
As at 31 August 2025 2,369
Net Book Value
As at 31 August 2025 9,478
As at 10 April 2024 -
5. Debtors
31 August 2025
£
Due within one year
Trade debtors 4,260
Other debtors 13,797
18,057
6. Creditors: Amounts Falling Due Within One Year
31 August 2025
£
Trade creditors 18,110
Other creditors 818,997
Taxation and social security 41,858
878,965
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7. Share Capital
31 August 2025
£
Allotted, Called up and fully paid 300
8. 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 ArcInvest Property Ltd.
During the year the company was charged consultancy fees of £34,728 by ArcInvest Property Limited.
The closing balance due from ArcInvest Property Ltd was £10,050 and is included in other debtors.
The closing balance to from ArcInvest Asset Management Limited was £77,000 and is included in other creditors.
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