Acorah Software Products - Accounts Production 16.5.460 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC656274 Mr John Nicol Mrs Laura Lane Mrs Agnes Nicol iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC656274 2024-11-30 SC656274 2025-11-30 SC656274 2024-12-01 2025-11-30 SC656274 frs-core:CurrentFinancialInstruments 2025-11-30 SC656274 frs-core:PlantMachinery 2025-11-30 SC656274 frs-core:PlantMachinery 2024-12-01 2025-11-30 SC656274 frs-core:PlantMachinery 2024-11-30 SC656274 frs-core:ShareCapital 2025-11-30 SC656274 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC656274 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC656274 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC656274 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC656274 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC656274 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC656274 frs-bus:Director1 2024-12-01 2025-11-30 SC656274 frs-bus:Director2 2024-12-01 2025-11-30 SC656274 frs-bus:Director3 2024-12-01 2025-11-30 SC656274 frs-countries:Scotland 2024-12-01 2025-11-30 SC656274 2023-11-30 SC656274 2024-11-30 SC656274 2023-12-01 2024-11-30 SC656274 frs-core:CurrentFinancialInstruments 2024-11-30 SC656274 frs-core:ShareCapital 2024-11-30 SC656274 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC656274
NBS Properties Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
NBS Properties Limited
Contents
Contents

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

Page 1
NBS Properties Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: SC656274

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,170 |  | 6,893
Investment Properties | 5 |  | 2,323,036 |  | 2,085,676
|  |  | 2,328,206 |  | 2,092,569
CURRENT ASSETS
Debtors | 6 | 10,404 |  | 10,404 |
Cash at bank and in hand |  | 171,983 |  | 168,177 |
|  | 182,387 |  | 178,581 |
Creditors: Amounts Falling Due Within One Year | 7 | (39,569 ) |  | (37,435 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 142,818 |  | 141,146
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,471,024 |  | 2,233,715
NET ASSETS |  |  | 2,471,024 |  | 2,233,715
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,880,004 |  | 1,880,004
Profit and Loss Account |  |  | 591,020 |  | 353,711
SHAREHOLDERS' FUNDS |  |  | 2,471,024 |  | 2,233,715

Page 1
Page 2
NBS Properties Limited
Balance Sheet (continued)
As At 30 November 2025
For the year 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 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 Laura Lane Director
09/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
NBS Properties Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
NBS Properties Limited is a private company, limited by shares, incorporated in Scotland, registered number SC656274 . The registered office is High Street Industrial Estate , Shotts , Lanarkshire, ML7 5DR.
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 consists of rental income which is recognised on a straight-line basis over the lease term.
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:

Plant & Machinery | 25% Reducing Balance

2.4. 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.
2.5. Financial Instruments
The company only has basic financial instruments.
Short term debtors are measured at transaction price, less any impairment. Loans recievable are measured initialy at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of trasaction costs, and are measured subsequently at amortised cost ussing the effective interest method.
2.6. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
NBS Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost or Valuation
As at 1 December 2024 | 16,340
As at 30 November 2025 | 16,340
Depreciation
As at 1 December 2024 | 9,447
Provided during the period | 1,723
As at 30 November 2025 | 11,170
Net Book Value
As at 30 November 2025 | 5,170
As at 1 December 2024 | 6,893

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 December 2024 | 2,085,676
Additions | 97,360
Revaluations | 140,000
As at 30 November 2025 | 2,323,036

Investment properties were valued on an open market basis on 30 November 2025 by the directors.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 10,400 |  | 10,400
Other debtors | 4 |  | 4
| 10,404 |  | 10,404

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 60 |  | -
Corporation tax | 33,011 |  | 31,659
VAT | 3,917 |  | 3,285
Accruals and deferred income | 2,581 |  | 2,491
| 39,569 |  | 37,435

Page 4
Page 5
NBS Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,880,004 |  | 1,880,004

Page 5