Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 30 November 2025 30 November 2025 SC732945 G A Vietch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC732945 2024-05-31 SC732945 2025-11-30 SC732945 2024-06-01 2025-11-30 SC732945 frs-core:CurrentFinancialInstruments 2025-11-30 SC732945 frs-core:ComputerEquipment 2025-11-30 SC732945 frs-core:ComputerEquipment 2024-06-01 2025-11-30 SC732945 frs-core:ComputerEquipment 2024-05-31 SC732945 frs-core:FurnitureFittings 2025-11-30 SC732945 frs-core:FurnitureFittings 2024-06-01 2025-11-30 SC732945 frs-core:FurnitureFittings 2024-05-31 SC732945 frs-core:MotorVehicles 2025-11-30 SC732945 frs-core:MotorVehicles 2024-06-01 2025-11-30 SC732945 frs-core:MotorVehicles 2024-05-31 SC732945 frs-core:PlantMachinery 2025-11-30 SC732945 frs-core:PlantMachinery 2024-06-01 2025-11-30 SC732945 frs-core:PlantMachinery 2024-05-31 SC732945 frs-core:SharePremium 2025-11-30 SC732945 frs-core:ShareCapital 2025-11-30 SC732945 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC732945 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-11-30 SC732945 frs-bus:FilletedAccounts 2024-06-01 2025-11-30 SC732945 frs-bus:SmallEntities 2024-06-01 2025-11-30 SC732945 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-11-30 SC732945 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-11-30 SC732945 frs-bus:Director1 2024-06-01 2025-11-30 SC732945 frs-countries:Scotland 2024-06-01 2025-11-30 SC732945 2023-05-31 SC732945 2024-05-31 SC732945 2023-06-01 2024-05-31 SC732945 frs-core:CurrentFinancialInstruments 2024-05-31 SC732945 frs-core:SharePremium 2024-05-31 SC732945 frs-core:ShareCapital 2024-05-31 SC732945 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC732945
Grass Roots Rentals Limited
Unaudited Financial Statements
For the Period 1 June 2024 to 30 November 2025
Infinity Advisors Ltd t/a Infinity Partnership
Grass Roots Rentals Limited
Contents
Contents

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

Page 1
Grass Roots Rentals Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: SC732945

| 30 November 2025 | 31 May 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 27,766
|  |  | - |  | 27,766
CURRENT ASSETS
Debtors | 5 | - |  | 487 |
Cash at bank and in hand |  | 336 |  | 1,574 |
|  | 336 |  | 2,061 |
Creditors: Amounts Falling Due Within One Year | 6 | (47,572 ) |  | (50,065 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (47,236 ) |  | (48,004 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (47,236 ) |  | (20,238 )
NET LIABILITIES |  |  | (47,236 ) |  | (20,238 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 40 |  | 40
Share premium account |  |  | 380 |  | 380
Profit and Loss Account |  |  | (47,656 ) |  | (20,658 )
SHAREHOLDERS' FUNDS |  |  | (47,236) |  | (20,238)

Page 1
Page 2
Grass Roots Rentals Limited
Balance Sheet (continued)
As At 30 November 2025
For the period ending 30 November 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

G A Vietch Director
9th February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Grass Roots Rentals Limited
Notes to the Financial Statements
For the Period 1 June 2024 to 30 November 2025
Notes to the Financial Statements
1. General Information
Grass Roots Rentals Limited is a private company, limited by shares, incorporated in Scotland, registered number SC732945 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Plant & Machinery | - 20% on cost
Motor Vehicles | - 25% on cost
Fixtures & Fittings | - 25% on cost
Computer Equipment | - 33% on cost

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

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | 5,835 | 24,520 | 9,834 | 838 | 41,027
Disposals | (5,835 ) | (24,520 ) | (9,834 ) | (838 ) | (41,027 )
As at 30 November 2025 | - | - | - | - | -
Depreciation
As at 1 June 2024 | 2,140 | 6,863 | 4,072 | 186 | 13,261
Provided during the period | 1,750 | 9,195 | 3,687 | 419 | 15,051
Disposals | (3,890 ) | (16,058 ) | (7,759 ) | (605 ) | (28,312 )
As at 30 November 2025 | - | - | - | - | -
Net Book Value
As at 30 November 2025 | - | - | - | - | -
As at 1 June 2024 | 3,695 | 17,657 | 5,762 | 652 | 27,766

5. Debtors

| 30 November 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 487

Page 3
Page 4
Grass Roots Rentals Limited
Notes to the Financial Statements (continued)
For the Period 1 June 2024 to 30 November 2025
6. Creditors: Amounts Falling Due Within One Year

| 30 November 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | (1 )
Other creditors | 47,571 |  | 50,066
| 47,572 |  | 50,065

7. Share Capital

| 30 November 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 40 |  | 40

Page 4