Acorah Software Products - Accounts Production 16.8.310 false true false 12 February 2024 28 February 2025 28 February 2025 SC798733 Dr Mohammed Rajibul Haq iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC798733 2024-02-11 SC798733 2025-02-28 SC798733 2024-02-12 2025-02-28 SC798733 frs-core:CurrentFinancialInstruments 2025-02-28 SC798733 frs-core:Non-currentFinancialInstruments 2025-02-28 SC798733 frs-core:InvestmentPropertyIncludedWithinPPE 2025-02-28 SC798733 frs-core:InvestmentPropertyIncludedWithinPPE 2024-02-12 2025-02-28 SC798733 frs-core:InvestmentPropertyIncludedWithinPPE 2024-02-11 SC798733 frs-core:PlantMachinery 2025-02-28 SC798733 frs-core:PlantMachinery 2024-02-12 2025-02-28 SC798733 frs-core:PlantMachinery 2024-02-11 SC798733 frs-core:ShareCapital 2025-02-28 SC798733 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC798733 frs-bus:PrivateLimitedCompanyLtd 2024-02-12 2025-02-28 SC798733 frs-bus:FilletedAccounts 2024-02-12 2025-02-28 SC798733 frs-bus:SmallEntities 2024-02-12 2025-02-28 SC798733 frs-bus:AuditExempt-NoAccountantsReport 2024-02-12 2025-02-28 SC798733 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-12 2025-02-28 SC798733 frs-bus:Director1 2024-02-12 2025-02-28 SC798733 frs-countries:Scotland 2024-02-12 2025-02-28
Registered number: SC798733
Tayview Properties Limited
Financial Statements
For the Period 12 February 2024 to 28 February 2025
Tayview Properties Limited
Contents
Contents

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

Page 1
Tayview Properties Limited
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: SC798733

| 28 February 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 451,497
|  |  | 451,497
CURRENT ASSETS
Debtors | 5 | 190 |
Cash at bank and in hand |  | 1,173 |
|  | 1,363 |
Creditors: Amounts Falling Due Within One Year | 6 | (131,351 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (129,988 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 321,509
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (316,766 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (105 )
NET ASSETS |  |  | 4,638
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1
Profit and Loss Account |  |  | 4,637
SHAREHOLDERS' FUNDS |  |  | 4,638

Page 1
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Tayview Properties Limited
Balance Sheet (continued)
As At 28 February 2025
For the period ending 28 February 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

Dr Mohammed Rajibul Haq Director
11/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Tayview Properties Limited
Notes to the Financial Statements
For the Period 12 February 2024 to 28 February 2025
Notes to the Financial Statements
1. General Information
Tayview Properties Limited is a private company, limited by shares, incorporated in Scotland, registered number SC798733 . The registered office is 19 Forest Park Road, Dundee, DD1 5NZ.
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. Turnover represents rental income receivable.
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 | 25%

2.4. Investment Properties
Investment properties are included at a valuation of £450,942.72 at 28 February 2025. This valuation is based on an assessment of open market value of the property as determined by the director based on a review of local property trends.
2.5. 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 period, 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.
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Tayview Properties Limited
Notes to the Financial Statements (continued)
For the Period 12 February 2024 to 28 February 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Tangible Assets

| Investment Properties | Plant & Machinery | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 12 February 2024 | - | - | -
Additions | 450,943 | 633 | 451,576
As at 28 February 2025 | 450,943 | 633 | 451,576
Depreciation
As at 12 February 2024 | - | - | -
Provided during the period | - | 79 | 79
As at 28 February 2025 | - | 79 | 79
Net Book Value
As at 28 February 2025 | 450,943 | 554 | 451,497
As at 12 February 2024 | - | - | -

5. Debtors

| 28 February 2025
--- | ---
| £
Due within one year
Other debtors | 190

6. Creditors: Amounts Falling Due Within One Year

| 28 February 2025
--- | ---
| £
Bank loans and overdrafts | 6,346
Other creditors | 124,023
Taxation and social security | 982
| 131,351

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

| 28 February 2025
--- | ---
| £
Bank loans | 316,766

Page 4
Page 5
Tayview Properties Limited
Notes to the Financial Statements (continued)
For the Period 12 February 2024 to 28 February 2025
8. Share Capital

| 28 February 2025
--- | ---
| £
Allotted, Called up and fully paid | 1

9. Related Party Transactions
At the reporting date, the company had an outstanding loan balance of £123,062.89 due to the director. This loan is interest-free, and repayable on demand. The amount is included within Other Creditors in the financial statements.
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