Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC627756 Mr Kevin Arlett Ms Yvonne Boyle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC627756 2024-04-30 SC627756 2025-04-30 SC627756 2024-05-01 2025-04-30 SC627756 frs-core:CurrentFinancialInstruments 2025-04-30 SC627756 frs-core:Non-currentFinancialInstruments 2025-04-30 SC627756 frs-core:ShareCapital 2025-04-30 SC627756 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC627756 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC627756 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC627756 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC627756 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC627756 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC627756 frs-bus:Director1 2024-05-01 2025-04-30 SC627756 frs-bus:Director2 2024-05-01 2025-04-30 SC627756 frs-countries:Scotland 2024-05-01 2025-04-30 SC627756 2023-04-30 SC627756 2024-04-30 SC627756 2023-05-01 2024-04-30 SC627756 frs-core:CurrentFinancialInstruments 2024-04-30 SC627756 frs-core:Non-currentFinancialInstruments 2024-04-30 SC627756 frs-core:ShareCapital 2024-04-30 SC627756 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: SC627756
Kay Property Investments (Edinburgh) Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Paterson Accountancy Ltd
15 Mushet Road
Kirkton Campus
Livingston
EH54 7GF
Kay Property Investments (Edinburgh) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Kay Property Investments (Edinburgh) Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: SC627756

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 12,007 |  | 15,161 |
Cash at bank and in hand |  | 36,419 |  | 31,739 |
|  | 48,426 |  | 46,900 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 48,426 |  | 46,900
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 48,426 |  | 46,900
Creditors: Amounts Falling Due After More Than One Year | 5 |  | (47,904 ) |  | (47,904 )
NET ASSETS/(LIABILITIES) |  |  | 522 |  | (1,004 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 10 |  | 10
Profit and Loss Account |  |  | 512 |  | (1,014 )
SHAREHOLDERS' FUNDS |  |  | 522 |  | (1,004)

Page 1
Page 2
Kay Property Investments (Edinburgh) Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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

Ms Yvonne Boyle Director
20/01/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Kay Property Investments (Edinburgh) Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Kay Property Investments (Edinburgh) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC627756 . The registered office is 3 Dundas Grove, Dalkeith, EH22 3EP.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Directors' loan accounts | 11,997 |  | 15,151
Called up share capital not paid | 10 |  | 10
| 12,007 |  | 15,161

5. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 13,655 |  | 13,655
Directors loan account | 34,249 |  | 34,249
| 47,904 |  | 47,904

Page 3
Page 4
Kay Property Investments (Edinburgh) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 10 |  | 10
Amount of Allotted, Called Up Share Capital | 10 |  | 10

Page 4