Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC702199 Mrs L Doig Mr H Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC702199 2024-06-30 SC702199 2025-06-30 SC702199 2024-07-01 2025-06-30 SC702199 frs-core:CurrentFinancialInstruments 2025-06-30 SC702199 frs-core:ShareCapital 2025-06-30 SC702199 frs-core:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 SC702199 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-06-30 SC702199 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC702199 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC702199 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC702199 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC702199 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC702199 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC702199 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-01 2025-06-30 SC702199 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-06-30 SC702199 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-06-30 SC702199 frs-bus:Director1 2024-07-01 2025-06-30 SC702199 frs-bus:Director2 2024-07-01 2025-06-30 SC702199 frs-countries:Scotland 2024-07-01 2025-06-30 SC702199 2023-06-30 SC702199 2024-06-30 SC702199 2023-07-01 2024-06-30 SC702199 frs-core:CurrentFinancialInstruments 2024-06-30 SC702199 frs-core:ShareCapital 2024-06-30 SC702199 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC702199 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-06-30
Registered number: SC702199
Davies Properties Management Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Davies Properties Management Limited
Contents
Contents

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

Page 1
Davies Properties Management Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: SC702199

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 245,000 |  | 230,000
|  |  | 245,000 |  | 230,000
CURRENT ASSETS
Cash at bank and in hand |  | 5 |  | 13 |
|  | 5 |  | 13 |
Creditors: Amounts Falling Due Within One Year | 5 | (217,853 ) |  | (224,953 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (217,848 ) |  | (224,940 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 27,152 |  | 5,060
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,691 ) |  | -
NET ASSETS |  |  | 24,461 |  | 5,060
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Fair value reserve | 7 |  | 14,162 |  | (838 )
Profit and Loss Account |  |  | 10,298 |  | 5,897
SHAREHOLDERS' FUNDS |  |  | 24,461 |  | 5,060

Page 1
Page 2
Davies Properties Management Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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

Mrs L Doig Director | Mr H Davies Director
3 March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Davies Properties Management Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Davies Properties Management Limited is a private company, limited by shares, incorporated in Scotland, registered number SC702199 . The registered office is 3 Lydgait Gardens, Haddington, EH41 3DB.
The presentation currency of the financial statements is the Pound Sterling (£).
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 and value added taxes. Turnover includes revenue earned from the rental of Investment Property.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Davies Properties Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 July 2024 | 230,000
Fair value adjustments | 15,000
As at 30 June 2025 | 245,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 230,838 |  | 230,838

Investment Property was valued on an open market basis on 23 January 2026 by the director.
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 1,664 |  | 1,360
Accruals and deferred income | 2,879 |  | 1,680
Directors' loan accounts | 213,310 |  | 221,913
| 217,853 |  | 224,953

6. Share Capital

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

7. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 July 2024 | (838 ) | 5,897
Profit for the year and total comprehensive income | - | 19,401
Transfer to/from Fair value reserve | - | (15,000)
Transfer to/from Profit & Loss Account | 15,000 | -
As at 30 June 2025 | 14,162 | 10,298

Page 4