Acorah Software Products - Accounts Production 16.8.310 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC499096 Mr A H Purdie Mr N Purdie Mrs G L Purdie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC499096 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2025-04-30 SC499096 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2025-04-30 SC499096 2024-04-30 SC499096 2025-04-30 SC499096 2024-05-01 2025-04-30 SC499096 frs-core:CurrentFinancialInstruments 2025-04-30 SC499096 frs-core:Non-currentFinancialInstruments 2025-04-30 SC499096 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 SC499096 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 SC499096 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 SC499096 frs-core:ShareCapital 2025-04-30 SC499096 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC499096 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC499096 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC499096 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC499096 frs-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC499096 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC499096 frs-bus:Director1 2024-05-01 2025-04-30 SC499096 frs-bus:Director2 2024-05-01 2025-04-30 SC499096 frs-bus:Director3 2024-05-01 2025-04-30 SC499096 frs-countries:Scotland 2024-05-01 2025-04-30 SC499096 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-04-30 SC499096 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-04-30 SC499096 2023-04-30 SC499096 2024-04-30 SC499096 2023-05-01 2024-04-30 SC499096 frs-core:CurrentFinancialInstruments 2024-04-30 SC499096 frs-core:Non-currentFinancialInstruments 2024-04-30 SC499096 frs-core:ShareCapital 2024-04-30 SC499096 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: SC499096
Purdie Properties Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
Purdie Properties Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Purdie Properties Limited
Accountant's Report
For The Year Ended 30 April 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Purdie Properties Limited for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Purdie Properties Limited for the year ended 30 April 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.
As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the directors of Purdie Properties Limited , as a body, in accordance with the terms of our engagement letter dated 07 August 2019. Our work has been undertaken solely to prepare for your approval the accounts of Purdie Properties Limited and state those matters that we have agreed to state to the directors of Purdie Properties Limited , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Purdie Properties Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Purdie Properties Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Purdie Properties Limited . You consider that Purdie Properties Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Purdie Properties Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Signed
23 January 2026

Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
Page 1
Page 2
Purdie Properties Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: SC499096

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,150,108 |  | 2,150,108
Investments |  |  | 1 |  | 1
|  |  | 2,150,109 |  | 2,150,109
CURRENT ASSETS
Cash at bank and in hand |  | 14,488 |  | 22,610 |
|  | 14,488 |  | 22,610 |
Creditors: Amounts Falling Due Within One Year | 5 | (758,132 ) |  | (779,908 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (743,644 ) |  | (757,298 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,406,465 |  | 1,392,811
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (911,654 ) |  | (997,976 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (7,294 ) |  | (4,096 )
NET ASSETS |  |  | 487,517 |  | 390,739
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 487,515 |  | 390,737
SHAREHOLDERS' FUNDS |  |  | 487,517 |  | 390,739

Page 2
Page 3
Purdie Properties Limited
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

Mr A H Purdie Director
23 January 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Purdie Properties Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Purdie Properties Limited is a private company, limited by shares, incorporated in Scotland, registered number SC499096 . The registered office is 48-54 East Main Street, Blackburn, West Lothian, EH47 7QS.
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. Going Concern Disclosure
These financial statements have been prepared on a going concern basis.
2.3. 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.
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.
2.4. 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:

Freehold | 1% on cost

2.5. Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest
method. Dividends on equity securities are recognised in income when receivable.
2.6. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.
2.7. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
Purdie Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.8. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interestbearing borrowings are subsequently carried at amortised cost,
with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge
to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in
interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer
settlement of the liability for at least twelve months after the reporting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 May 2024 | 2,227,473
Additions | 16,050
As at 30 April 2025 | 2,243,523
Depreciation
As at 1 May 2024 | 77,365
Provided during the period | 16,050
As at 30 April 2025 | 93,415
Net Book Value
As at 30 April 2025 | 2,150,108
As at 1 May 2024 | 2,150,108

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 138,379 |  | 138,379
Amounts owed to group undertakings | 453,775 |  | 429,114
Other creditors | 138,466 |  | 165,477
Taxation and social security | 27,512 |  | 46,938
| 758,132 |  | 779,908

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 911,654 |  | 997,976

Page 5
Page 6
Purdie Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,050,033 |  | 1,136,355

The bank loan is supported by a 100% guarantee from Purdie Worldwide Removals & Storage Limited
8. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 138,379 |  | 138,379

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | 911,654 |  | 997,976

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Related Party Disclosures
The company operates a loan account with the director, Mr A H Purdie.
During the year, the company repaid loans totalling £27,011. At the year end, the balance due to the director was £138,466 (2024: £165,477). This loan is unsecured, interest free and has no fixed repayment terms.
The company operates a loan account with the subsidiary, Purdie Worldwide Removals & Storage Limited.
Management fees were received from Purdie Worldwide Removals & Storage Limited during the period amounting to £234,000 (2024: £199,000). During the year, the subsidiary advanced loans totalling £24,661 to the company. At the year end, the balance due to the subsidiary was £453,775 (2024: £429,114). This loan is unsecured, interest free and has no fixed repayment terms.
Page 6