Acorah Software Products - Accounts Production 18.1.170 false true false 4 July 2024 31 July 2025 31 July 2025 SC815514 G J Stewart G Stewart true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC815514 2024-07-03 SC815514 2025-07-31 SC815514 2024-07-04 2025-07-31 SC815514 frs-core:CurrentFinancialInstruments 2025-07-31 SC815514 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 SC815514 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-04 2025-07-31 SC815514 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-03 SC815514 frs-core:ShareCapital 2025-07-31 SC815514 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC815514 frs-bus:PrivateLimitedCompanyLtd 2024-07-04 2025-07-31 SC815514 frs-bus:FilletedAccounts 2024-07-04 2025-07-31 SC815514 frs-bus:SmallEntities 2024-07-04 2025-07-31 SC815514 frs-bus:AuditExempt-NoAccountantsReport 2024-07-04 2025-07-31 SC815514 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-04 2025-07-31 SC815514 1 2024-07-04 2025-07-31 SC815514 frs-core:CostValuation 2024-07-03 SC815514 frs-core:AdditionsToInvestments 2025-07-31 SC815514 frs-core:CostValuation 2025-07-31 SC815514 frs-core:ProvisionsForImpairmentInvestments 2024-07-03 SC815514 frs-core:ProvisionsForImpairmentInvestments 2025-07-31 SC815514 frs-bus:Director1 2024-07-04 2025-07-31 SC815514 frs-countries:Scotland 2024-07-04 2025-07-31
Registered number: SC815514
Requip Holdings Limited
Unaudited Financial Statements
For the Period 4 July 2024 to 31 July 2025
Infinity Advisors Ltd t/a Infinity Partnership
Requip Holdings Limited
Contents
Contents

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

Page 1
Requip Holdings Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: SC815514

| 31 July 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 131,456
Investments | 5 |  | 959,373
|  |  | 1,090,829
CURRENT ASSETS
Debtors | 6 | 17 |
Cash at bank and in hand |  | 751,892 |
|  | 751,909 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,841,733 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,089,824 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,005
NET ASSETS |  |  | 1,005
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100
Profit and Loss Account |  |  | 905
SHAREHOLDERS' FUNDS |  |  | 1,005

Page 1
Page 2
Requip Holdings Limited
Balance Sheet (continued)
As At 31 July 2025
For the period ending 31 July 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 J Stewart Director
24th March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Requip Holdings Limited
Notes to the Financial Statements
For the Period 4 July 2024 to 31 July 2025
Notes to the Financial Statements
1. General Information
Requip Holdings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC815514 . 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:

Freehold | 50 years

2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL
-
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 4 July 2024 | -
Additions | 133,458
As at 31 July 2025 | 133,458

...CONTINUED
Page 3
Page 4
Requip Holdings Limited
Notes to the Financial Statements (continued)
For the Period 4 July 2024 to 31 July 2025

Depreciation
As at 4 July 2024 | -
Provided during the period | 2,002
As at 31 July 2025 | 2,002
Net Book Value
As at 31 July 2025 | 131,456
As at 4 July 2024 | -

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 4 July 2024 | -
Additions | 959,373
As at 31 July 2025 | 959,373
Provision
As at 4 July 2024 | -
As at 31 July 2025 | -
Net Book Value
As at 31 July 2025 | 959,373
As at 4 July 2024 | -

6. Debtors

| 31 July 2025
--- | ---
| £
Due within one year
Other debtors | 17

7. Creditors: Amounts Falling Due Within One Year

| 31 July 2025
--- | ---
| £
Trade creditors | 1
Other creditors | 1,841,050
Taxation and social security | 682
| 1,841,733

8. Share Capital

| 31 July 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

9. Ultimate Controlling Party
The company's ultimate controlling party is G Stewart by virtue of his ownership of 100% of the issued share capital in the company.
Page 4