Acorah Software Products - Accounts Production 16.6.950 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC669882 Mr Craig MacDonald iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC669882 2024-08-31 SC669882 2025-08-31 SC669882 2024-09-01 2025-08-31 SC669882 frs-core:CurrentFinancialInstruments 2025-08-31 SC669882 frs-core:Non-currentFinancialInstruments 2025-08-31 SC669882 frs-core:InvestmentPropertyIncludedWithinPPE 2025-08-31 SC669882 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-01 2025-08-31 SC669882 frs-core:InvestmentPropertyIncludedWithinPPE 2024-08-31 SC669882 frs-core:ShareCapital 2025-08-31 SC669882 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC669882 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC669882 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC669882 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC669882 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC669882 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC669882 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-08-31 SC669882 frs-bus:Director1 2024-09-01 2025-08-31 SC669882 frs-core:Non-currentFinancialInstruments 1 2025-08-31 SC669882 frs-countries:Scotland 2024-09-01 2025-08-31 SC669882 2023-08-31 SC669882 2024-08-31 SC669882 2023-09-01 2024-08-31 SC669882 frs-core:CurrentFinancialInstruments 2024-08-31 SC669882 frs-core:Non-currentFinancialInstruments 2024-08-31 SC669882 frs-core:ShareCapital 2024-08-31 SC669882 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 SC669882 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31 SC669882 frs-core:Non-currentFinancialInstruments 1 2024-08-31
Registered number: SC669882
Reactive Property Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Property Accounts Limited
Reactive Property Limited
Contents
Contents

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

Page 1
Reactive Property Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC669882

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 278,929 |  | 273,000
|  |  | 278,929 |  | 273,000
CURRENT ASSETS
Debtors | 5 | 2,395 |  | 1,325 |
Cash at bank and in hand |  | 10 |  | 4 |
|  | 2,405 |  | 1,329 |
Creditors: Amounts Falling Due Within One Year | 6 | (194,670 ) |  | (188,282 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (192,265 ) |  | (186,953 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 86,664 |  | 86,047
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (206,545 ) |  | (206,545 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,160 ) |  | (5,033 )
NET LIABILITIES |  |  | (126,041 ) |  | (125,531 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Fair value reserve |  |  | 26,260 |  | 21,458
Profit and Loss Account |  |  | (152,311 ) |  | (146,999 )
SHAREHOLDERS' FUNDS |  |  | (126,041) |  | (125,531)

Page 1
Page 2
Reactive Property 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Craig MacDonald Director
23/01/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Reactive Property Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Reactive Property Limited is a private company, limited by shares, incorporated in Scotland, registered number SC669882 . The registered office is C/O Property Accounts Limited, 27 Lauriston Street, Edinburgh, EH3 9DQ.
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 recognised as rental income received.
2.3. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The fair value of the investment property has been arrived at by the directors best estimate. Changes in fair value are recognised in the profit and loss account.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 273,000
Revaluation | 5,929
As at 31 August 2025 | 278,929
Net Book Value
As at 31 August 2025 | 278,929
As at 1 September 2024 | 273,000

Page 3
Page 4
Reactive Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,395 |  | 1,325

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 3,383 |  | 4,029
Director's loan account | 191,287 |  | 184,253
| 194,670 |  | 188,282

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Mortgages | 206,545 |  | 206,545

8. Share Capital

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

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