Acorah Software Products - Accounts Production 16.8.200 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC105694 Mr Steven Jones Mrs. Victoria Jones Mrs. Victoria Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC105694 2024-05-31 SC105694 2025-05-31 SC105694 2024-06-01 2025-05-31 SC105694 frs-core:Non-currentFinancialInstruments 2025-05-31 SC105694 frs-core:MotorVehicles 2024-06-01 2025-05-31 SC105694 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC105694 frs-core:ShareCapital 2025-05-31 SC105694 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC105694 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC105694 frs-bus:AbridgedAccounts 2024-06-01 2025-05-31 SC105694 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC105694 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC105694 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC105694 frs-bus:Director1 2024-06-01 2025-05-31 SC105694 frs-bus:Director2 2024-06-01 2025-05-31 SC105694 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 SC105694 frs-countries:Scotland 2024-06-01 2025-05-31 SC105694 2023-05-31 SC105694 2024-05-31 SC105694 2023-06-01 2024-05-31 SC105694 frs-core:Non-currentFinancialInstruments 2024-05-31 SC105694 frs-core:ShareCapital 2024-05-31 SC105694 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC105694
83 s Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2025
83 s Ltd
Contents
Contents

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

Page 1
83 s Ltd
Abridged Balance Sheet
As At 31 May 2025
Abridged Balance Sheet
Registered number: SC105694

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,108 |  | 14,596
Investment Properties | 5 |  | 18,525,847 |  | 17,002,063
|  |  | 18,528,955 |  | 17,016,659
CURRENT ASSETS
Stocks |  | - |  | 243,109 |
Debtors |  | 723,387 |  | 648,979 |
Cash at bank and in hand |  | 136,708 |  | 177,444 |
|  | 860,095 |  | 1,069,532 |
Creditors: Amounts Falling Due Within One Year |  | (1,900,019 ) |  | (3,928,535 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,039,924 ) |  | (2,859,003 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 17,489,031 |  | 14,157,656
Creditors: Amounts Falling Due After More Than One Year |  |  | (5,926,869 ) |  | (3,753,100 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (959,100 ) |  | (773,289 )
NET ASSETS |  |  | 10,603,062 |  | 9,631,267
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10,000 |  | 10,000
Profit and Loss Account |  |  | 10,593,062 |  | 9,621,267
SHAREHOLDERS' FUNDS |  |  | 10,603,062 |  | 9,631,267

Page 1
Page 2
83 s Ltd
Abridged Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 May 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Steven Jones Director
26/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
83 s Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 May 2025
Notes to the Abridged Financial Statements
1. General Information
83 s Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC105694 . The registered office is 3, Hill Street Lane South, Edinburgh, Midlothian, EH2 3AE.
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.
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:

Plant & Machinery | at varying rates on cost
Motor Vehicles | 25% straight line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.6. 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 year 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 asset reflects 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.
2.7. 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.
Page 3
Page 4
83 s Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 May 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Total
--- | ---
| £
Cost or Valuation
As at 1 June 2024 | 183,131
Additions | 2,343
Disposals | (35,883 )
As at 31 May 2025 | 149,591
Depreciation
As at 1 June 2024 | 168,535
Provided during the period | 13,831
Disposals | (35,883 )
As at 31 May 2025 | 146,483
Net Book Value
As at 31 May 2025 | 3,108
As at 1 June 2024 | 14,596

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 June 2024 | 17,002,063
Additions | 545,825
Revaluations | 977,959
As at 31 May 2025 | 18,525,847

Investment property was revalued in February 2025 by J&E Shepherd who are independent chartered surveyors based in Edinburgh, on an open market basis. Investment property additions after this date are included at cost. The directors have considered the market conditions as at 31 May 2025 and are of the opinion that the fair value in the accounts does not materially differ from the market value.
6. Secured Creditors
In the prior year, of the creditors falling due within and after more than one year the following amounts are secured.
Adam & Company PLC held standard securities over the company's properties at 9 North Bank Street, Edinburgh, EH1 2LP, 11 North Bank Street, Edinburgh, EH1 2LP, 5 and 56 Shandwick Place, Edinburgh, EH2 4RT.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 2,347,500

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,000 |  | 10,000

Page 4
Page 5
83 s Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 May 2025
8. Reserves
As at 31 May 2025, there were distributable reserves of £5,951,440 (2024 £5,771,792) and non-distributable reserves of £4,641,622 (2024 £3,849,475).
Page 5