Acorah Software Products - Accounts Production 16.6.950 false true true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC731834 Mr Alistair Persheyev Dr Saydulla Persheyev iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC731834 2024-05-31 SC731834 2025-05-31 SC731834 2024-06-01 2025-05-31 SC731834 frs-core:CurrentFinancialInstruments 2025-05-31 SC731834 frs-core:Non-currentFinancialInstruments 2025-05-31 SC731834 frs-core:FurnitureFittings 2025-05-31 SC731834 frs-core:FurnitureFittings 2024-06-01 2025-05-31 SC731834 frs-core:FurnitureFittings 2024-05-31 SC731834 frs-core:InvestmentPropertyIncludedWithinPPE 2025-05-31 SC731834 frs-core:InvestmentPropertyIncludedWithinPPE 2024-06-01 2025-05-31 SC731834 frs-core:InvestmentPropertyIncludedWithinPPE 2024-05-31 SC731834 frs-core:ShareCapital 2025-05-31 SC731834 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC731834 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC731834 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC731834 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC731834 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC731834 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC731834 frs-bus:Director1 2024-06-01 2025-05-31 SC731834 frs-bus:Director2 2024-06-01 2025-05-31 SC731834 frs-countries:Scotland 2024-06-01 2025-05-31 SC731834 2023-05-31 SC731834 2024-05-31 SC731834 2023-06-01 2024-05-31 SC731834 frs-core:CurrentFinancialInstruments 2024-05-31 SC731834 frs-core:Non-currentFinancialInstruments 2024-05-31 SC731834 frs-core:ShareCapital 2024-05-31 SC731834 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC731834
Persheyev Family Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Persheyev Family Ltd
Contents
Contents

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

Page 1
Persheyev Family Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC731834

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,372,964 |  | 510,000
|  |  | 1,372,964 |  | 510,000
CURRENT ASSETS
Debtors | 5 | 1 |  | 1,288 |
Cash at bank and in hand |  | 7,637 |  | 3,345 |
|  | 7,638 |  | 4,633 |
Creditors: Amounts Falling Due Within One Year | 6 | (721,583 ) |  | (177,631 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (713,945 ) |  | (172,998 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 659,019 |  | 337,002
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (696,993 ) |  | (363,384 )
NET LIABILITIES |  |  | (37,974 ) |  | (26,382 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | (37,975 ) |  | (26,383 )
SHAREHOLDERS' FUNDS |  |  | (37,974) |  | (26,382)

Page 1
Page 2
Persheyev Family Ltd
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.
On behalf of the board

Mr Alistair Persheyev Director
17/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Persheyev Family Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Persheyev Family Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC731834 . The registered office is Summit House, 4-5 Mitchell Street, Edinburgh, Scotland, EH6 7BD.
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
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.
If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
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:

Fixtures & Fittings | 25% Straight Line

2.5. Investment Properties
Investment properties are measured at fair value determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification.
Changes in fair value are recognised in the profit and loss account.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
4. Tangible Assets

| Investment Properties | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 June 2024 | 510,000 | - | 510,000
Additions | 846,724 | 619 | 847,343
Revaluation | 15,776 | - | 15,776
As at 31 May 2025 | 1,372,500 | 619 | 1,373,119

...CONTINUED
Page 3
Page 4
Persheyev Family Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Depreciation
As at 1 June 2024 | - | - | -
Provided during the period | - | 155 | 155
As at 31 May 2025 | - | 155 | 155
Net Book Value
As at 31 May 2025 | 1,372,500 | 464 | 1,372,964
As at 1 June 2024 | 510,000 | - | 510,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 1,287
Other debtors | 1 |  | 1
| 1 |  | 1,288

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 273,750 |  | -
Other creditors | 516 |  | -
Accruals and deferred income | - |  | 998
Directors' loan accounts | 447,317 |  | 176,633
| 721,583 |  | 177,631

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 696,993 |  | 363,384

8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by a fixed charge over the investment properties. The mortgages are interest only with terms of up to 30 years, the bridging loans are interest only with terms of 12 months.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 970,743 |  | 363,384

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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