Acorah Software Products - Accounts Production 16.8.310 false true true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC770962 Mr M Crolla iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC770962 2024-05-31 SC770962 2025-05-31 SC770962 2024-06-01 2025-05-31 SC770962 frs-core:Non-currentFinancialInstruments 2025-05-31 SC770962 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 SC770962 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 SC770962 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 SC770962 frs-core:ShareCapital 2025-05-31 SC770962 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC770962 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC770962 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC770962 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC770962 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC770962 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC770962 frs-bus:Director1 2024-06-01 2025-05-31 SC770962 frs-countries:Scotland 2024-06-01 2025-05-31 SC770962 2023-05-31 SC770962 2024-05-31 SC770962 2023-06-01 2024-05-31 SC770962 frs-core:CurrentFinancialInstruments 2024-05-31 SC770962 frs-core:Non-currentFinancialInstruments 2024-05-31 SC770962 frs-core:ShareCapital 2024-05-31 SC770962 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC770962
Atina Property UK Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
Atina Property UK Limited
Contents
Contents

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

Page 1
Atina Property UK Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC770962

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 100,388 |  | 100,388
|  |  | 100,388 |  | 100,388
CURRENT ASSETS
Cash at bank and in hand |  | 116 |  | 51 |
|  | 116 |  | 51 |
Creditors: Amounts Falling Due Within One Year | 5 | (180 ) |  | (179 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (64 ) |  | (128 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 100,324 |  | 100,260
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (102,313 ) |  | (101,113 )
NET LIABILITIES |  |  | (1,989 ) |  | (853 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (2,089 ) |  | (953 )
SHAREHOLDERS' FUNDS |  |  | (1,989) |  | (853)

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 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 M Crolla Director
18 February 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Atina Property UK Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Atina Property UK Limited is a private company, limited by shares, incorporated in Scotland, registered number SC770962 . The registered office is Argyll House, Quarrywood Court, Livingston, West Lothian, EH54 6AX.
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 as the company is being supported by Grassmarket Holdings Limited, the parent company.
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:

Freehold | 0%

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 June 2024 | 100,388
As at 31 May 2025 | 100,388
Net Book Value
As at 31 May 2025 | 100,388
As at 1 June 2024 | 100,388

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Other creditors | 180 |  | 180
| 180 |  | 179

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 102,313 |  | 101,113

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 2
Page 3
Atina Property UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Related Party Transactions
The company operates a loan account with the director, Mr M Crolla.
During the year, the director advanced loans totalling £0 to the company. At the year end, the balance due to the director was £180 (2024: £180). This loan is unsecured, interest free and has no fixed repayment terms.
The company operates a loan account with Grassmarket Holdings Limited, the parent company.
During the year, Grassmarket Holdings Limited advanced loans totalling £1,200 to the company. At the year end, the balance due to Grassmarket Holdings Limited was £102,308 (2024: £101,108). This loan is unsecured, interest free and has no fixed repayment terms.
The company operates a loan account with Grassmarket Catering Limited, the subsidiary company.
During the year, Grassmarket Catering Limited advanced loans totalling £0 to the company. At the year end, the balance due to Grassmarket Catering Limited was £5 (2024: £5). This loan is unsecured, interest free and has no fixed repayment terms.
Page 3