Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04452018 Mr D K Scott Mrs S Scott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04452018 2024-03-31 04452018 2025-03-31 04452018 2024-04-01 2025-03-31 04452018 frs-core:CurrentFinancialInstruments 2025-03-31 04452018 frs-core:Non-currentFinancialInstruments 2025-03-31 04452018 frs-core:ShareCapital 2025-03-31 04452018 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04452018 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04452018 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04452018 frs-bus:SmallEntities 2024-04-01 2025-03-31 04452018 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04452018 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04452018 frs-bus:Director1 2024-04-01 2025-03-31 04452018 frs-bus:Director2 2024-04-01 2025-03-31 04452018 frs-countries:EnglandWales 2024-04-01 2025-03-31 04452018 2023-03-31 04452018 2024-03-31 04452018 2023-04-01 2024-03-31 04452018 frs-core:CurrentFinancialInstruments 2024-03-31 04452018 frs-core:Non-currentFinancialInstruments 2024-03-31 04452018 frs-core:ShareCapital 2024-03-31 04452018 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04452018
DSE Scarborough Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
DSE Scarborough Limited
Contents
Contents

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

Page 1
DSE Scarborough Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04452018

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 3,072,048 |  | 3,072,048
|  |  | 3,072,048 |  | 3,072,048
CURRENT ASSETS
Debtors | 5 | 41,772 |  | 9,218 |
Cash at bank and in hand |  | 551 |  | 10,985 |
|  | 42,323 |  | 20,203 |
Creditors: Amounts Falling Due Within One Year | 6 | (128,510 ) |  | (116,780 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (86,187 ) |  | (96,577 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,985,861 |  | 2,975,471
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,986,400 ) |  | (1,981,152 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (126,184 ) |  | (126,184 )
NET ASSETS |  |  | 873,277 |  | 868,135
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 873,275 |  | 868,133
SHAREHOLDERS' FUNDS |  |  | 873,277 |  | 868,135

Page 1
Page 2
DSE Scarborough Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 S Scott Director
17 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
DSE Scarborough Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
DSE Scarborough Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04452018 . The registered office is Rowan House, 7 West Bank, Scarborough, North Yorkshire, YO12 4DX.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Investment Properties
Investment properties are properties held to earn rentals or for capital appreciation or both. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in the profit and loss in the period in which they arise. Deferred taxation is provided on these gains.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 and 31 March 2025 | 3,072,048

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 2,407,923 |  | 2,407,923

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 41,595 |  | 9,041
Due after more than one year
Amounts owed by participating interests | 177 |  | 177
| 41,772 |  | 9,218

Page 3
Page 4
DSE Scarborough Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 11,447 |  | 7,526
Other creditors | 95,151 |  | 88,733
Taxation and social security | 21,912 |  | 20,521
| 128,510 |  | 116,780

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,986,400 |  | 1,981,152

8. Secured Creditors
The bank loans are secured by a fixed and floating charge over the company's assets.
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Related Party Transactions
At the year end £177 was owed to DSE Scarborough Limited from Dave Scott Building Contractors Limited, of which Mr D K Scott is a director and Mrs S Scott is a director and shareholder.
Page 4