Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC449838 Mr Adam Shaw Mr James Appleton-Metcalfe Mr James Parratt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC449838 2024-05-31 SC449838 2025-05-31 SC449838 2024-06-01 2025-05-31 SC449838 frs-core:CurrentFinancialInstruments 2025-05-31 SC449838 frs-core:Non-currentFinancialInstruments 2025-05-31 SC449838 frs-core:ComputerEquipment 2025-05-31 SC449838 frs-core:ComputerEquipment 2024-06-01 2025-05-31 SC449838 frs-core:ComputerEquipment 2024-05-31 SC449838 frs-core:ShareCapital 2025-05-31 SC449838 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC449838 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC449838 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC449838 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC449838 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC449838 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC449838 frs-core:CostValuation 2024-05-31 SC449838 frs-core:AdditionsToInvestments 2025-05-31 SC449838 frs-core:CostValuation 2025-05-31 SC449838 frs-core:ProvisionsForImpairmentInvestments 2024-05-31 SC449838 frs-core:ProvisionsForImpairmentInvestments 2025-05-31 SC449838 frs-bus:Director1 2024-06-01 2025-05-31 SC449838 frs-bus:Director2 2024-06-01 2025-05-31 SC449838 frs-bus:Director3 2024-06-01 2025-05-31 SC449838 frs-countries:Scotland 2024-06-01 2025-05-31 SC449838 2023-05-31 SC449838 2024-05-31 SC449838 2023-06-01 2024-05-31 SC449838 frs-core:CurrentFinancialInstruments 2024-05-31 SC449838 frs-core:Non-currentFinancialInstruments 2024-05-31 SC449838 frs-core:ShareCapital 2024-05-31 SC449838 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC449838
West Ranga Property Group Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
SBS Accountancy
Haypark Business Centre
Marchmont Avenue
Polmont
FK2 0NZ
West Ranga Property Group Limited
Contents
Contents

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

Page 1
West Ranga Property Group Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC449838

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 70 |  | 351
Investments | 5 |  | 491,827 |  | 457,877
|  |  | 491,897 |  | 458,228
CURRENT ASSETS
Stocks | 6 | 119,684 |  | 49,029 |
Debtors | 7 | 14,838,306 |  | 15,601,021 |
Investments | 8 | 58 |  | 58 |
Cash at bank and in hand |  | 27,750 |  | 5,475 |
|  | 14,985,798 |  | 15,655,583 |
Creditors: Amounts Falling Due Within One Year | 9 | (13,996,719 ) |  | (14,650,461 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 989,079 |  | 1,005,122
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,480,976 |  | 1,463,350
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (1,429,544 ) |  | (1,401,218 )
NET ASSETS |  |  | 51,432 |  | 62,132
CAPITAL AND RESERVES
Called up share capital | 11 |  | 3 |  | 3
Profit and Loss Account |  |  | 51,429 |  | 62,129
SHAREHOLDERS' FUNDS |  |  | 51,432 |  | 62,132

Page 1
Page 2
West Ranga Property Group Limited
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 James Parratt Director
24th February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
West Ranga Property Group Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
West Ranga Property Group Limited is a private company, limited by shares, incorporated in Scotland, registered number SC449838 . The registered office is 26 Commercial Street, Dundee, DD1 3EJ.
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. 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:

Computer Equipment | 3 years straight line method

2.3. 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 June 2024 | 841
As at 31 May 2025 | 841
Depreciation
As at 1 June 2024 | 490
Provided during the period | 281
As at 31 May 2025 | 771
Net Book Value
As at 31 May 2025 | 70
As at 1 June 2024 | 351

5. Investments

| Associates
--- | ---
| £
Cost
As at 1 June 2024 | 457,877
Additions | 33,950
As at 31 May 2025 | 491,827

...CONTINUED
Page 3
Page 4
West Ranga Property Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 491,827
As at 1 June 2024 | 457,877

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 119,684 |  | 49,029

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 759,391 |  | 170,827
Prepayments and accrued income | 829,207 |  | 1,860,151
Other debtors | 734,683 |  | 1,865,564
Amounts owed by group undertakings | 12,515,025 |  | 11,704,479
| 14,838,306 |  | 15,601,021

8. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Unlisted investments | 58 |  | 58

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 233,258 |  | 267,368
Other loans | - |  | 6,251
Other taxes and social security | 7,232 |  | 10,834
VAT | 40,398 |  | 61,225
Other creditors | 132 |  | 132
Accruals and deferred income | 94,324 |  | 26,050
Amounts owed to group undertakings | 13,621,375 |  | 14,278,601
| 13,996,719 |  | 14,650,461

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 1,429,544 |  | 1,401,218

Page 4
Page 5
West Ranga Property Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

Page 5