Acorah Software Products - Accounts Production 18.1.170 false true 29 March 2024 30 March 2023 false 30 March 2024 29 March 2025 29 March 2025 SC276068 Ms Irene Elizabeth Watson Ms Irene Elizabeth Watson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC276068 2024-03-29 SC276068 2025-03-29 SC276068 2024-03-30 2025-03-29 SC276068 frs-core:CurrentFinancialInstruments 2025-03-29 SC276068 frs-core:FurnitureFittings 2025-03-29 SC276068 frs-core:FurnitureFittings 2024-03-30 2025-03-29 SC276068 frs-core:FurnitureFittings 2024-03-29 SC276068 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-29 SC276068 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-30 2025-03-29 SC276068 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-29 SC276068 frs-core:MotorVehicles 2025-03-29 SC276068 frs-core:MotorVehicles 2024-03-30 2025-03-29 SC276068 frs-core:MotorVehicles 2024-03-29 SC276068 frs-core:RevaluationReserve 2024-03-30 2025-03-29 SC276068 frs-core:RevaluationReserve 2024-03-29 SC276068 frs-core:RevaluationReserve 2025-03-29 SC276068 frs-core:ShareCapital 2025-03-29 SC276068 frs-core:RetainedEarningsAccumulatedLosses 2024-03-30 2025-03-29 SC276068 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-03-29 SC276068 frs-core:RetainedEarningsAccumulatedLosses 2025-03-29 SC276068 frs-bus:PrivateLimitedCompanyLtd 2024-03-30 2025-03-29 SC276068 frs-bus:FilletedAccounts 2024-03-30 2025-03-29 SC276068 frs-bus:SmallEntities 2024-03-30 2025-03-29 SC276068 frs-bus:AuditExempt-NoAccountantsReport 2024-03-30 2025-03-29 SC276068 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-30 2025-03-29 SC276068 frs-bus:Director1 2024-03-30 2025-03-29 SC276068 frs-bus:Director1 2024-03-29 SC276068 frs-bus:Director1 2025-03-29 SC276068 frs-bus:CompanySecretary1 2024-03-30 2025-03-29 SC276068 frs-countries:Scotland 2024-03-30 2025-03-29 SC276068 2023-03-29 SC276068 2024-03-29 SC276068 2023-03-30 2024-03-29 SC276068 frs-core:CurrentFinancialInstruments 2024-03-29 SC276068 frs-core:RevaluationReserve 2024-03-29 SC276068 frs-core:ShareCapital 2024-03-29 SC276068 frs-core:RetainedEarningsAccumulatedLosses 2024-03-29
Registered number: SC276068
Acony Bell Properties Limited
Unaudited Financial Statements
For The Year Ended 29 March 2025
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Acony Bell Properties Limited
Contents
Contents

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

Page 1
Acony Bell Properties Limited
Balance Sheet
As At 29 March 2025
Balance Sheet
Registered number: SC276068

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,042,906 |  | 38,805
|  |  | 1,042,906 |  | 38,805
CURRENT ASSETS
Stocks | 5 | 10,085 |  | - |
Debtors | 6 | 32,941 |  | 14,581 |
Cash at bank and in hand |  | 6,998 |  | 7,984 |
|  | 50,024 |  | 22,565 |
Creditors: Amounts Falling Due Within One Year | 7 | (410,857 ) |  | (229,770 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (360,833 ) |  | (207,205 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 682,073 |  | (168,400 )
NET ASSETS/(LIABILITIES) |  |  | 682,073 |  | (168,400 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Revaluation reserve | 10 |  | 1,020,000 |  | -
Profit and Loss Account |  |  | (337,929 ) |  | (168,402 )
SHAREHOLDERS' FUNDS |  |  | 682,073 |  | (168,400)

Page 1
Page 2
Acony Bell Properties Limited
Balance Sheet (continued)
As At 29 March 2025
For the year ending 29 March 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 her 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

Ms Irene Elizabeth Watson Director
23/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Acony Bell Properties Limited
Notes to the Financial Statements
For The Year Ended 29 March 2025
Notes to the Financial Statements
1. General Information
Acony Bell Properties Limited is a private company, limited by shares, incorporated in Scotland, registered number SC276068 . The registered office is 6 Atholl Crescent, Perth, PH1 5JN.
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. 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:

Freehold | 0%
Motor Vehicles | 25% WDV
Fixtures & Fittings | 25% WDV

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 2)
- 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 30 March 2024 | - | 60,960 | 4,582 | 65,542
Additions | 1,020,000 | - | - | 1,020,000
As at 29 March 2025 | 1,020,000 | 60,960 | 4,582 | 1,085,542

...CONTINUED
Page 3
Page 4
Acony Bell Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 March 2025

Depreciation
As at 30 March 2024 | - | 22,814 | 3,923 | 26,737
Provided during the period | - | 15,240 | 659 | 15,899
As at 29 March 2025 | - | 38,054 | 4,582 | 42,636
Net Book Value
As at 29 March 2025 | 1,020,000 | 22,906 | - | 1,042,906
As at 30 March 2024 | - | 38,146 | 659 | 38,805

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 10,085 |  | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 32,941 |  | 14,581

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 317,550 |  | 173,696
Other creditors | 64,834 |  | 27,601
Taxation and social security | 28,473 |  | 28,473
| 410,857 |  | 229,770

8. Share Capital

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

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 30 March 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 29 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Irene Elizabeth Watson | - | 6,011 | (44,971 ) | - | (38,959 )

The above loan is unsecured, interest free and repayable on demand.
Page 4
Page 5
Acony Bell Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 March 2025
10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 30 March 2024 | - | (168,402 )
Loss for year | - | (169,527)
Net investment property revaluation reserve | 1,020,000 | -
Other comprehensive income for the year | 1,020,000 | -
Total comprehensive income for the year | 1,020,000 | (169,527 )
As at 29 March 2025 | 1,020,000 | (337,929 )

Page 5