Acorah Software Products - Accounts Production 18.1.170 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 SC355220 Mr A Esson Mrs H Esson Mr A Esson Hilary Essson false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC355220 2025-02-28 SC355220 2026-02-28 SC355220 2025-03-01 2026-02-28 SC355220 frs-core:CurrentFinancialInstruments 2026-02-28 SC355220 frs-core:FurnitureFittings 2026-02-28 SC355220 frs-core:FurnitureFittings 2025-03-01 2026-02-28 SC355220 frs-core:FurnitureFittings 2025-02-28 SC355220 frs-core:PlantMachinery 2026-02-28 SC355220 frs-core:PlantMachinery 2025-03-01 2026-02-28 SC355220 frs-core:PlantMachinery 2025-02-28 SC355220 frs-core:ShareCapital 2026-02-28 SC355220 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 SC355220 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 SC355220 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 SC355220 frs-bus:SmallEntities 2025-03-01 2026-02-28 SC355220 frs-bus:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 SC355220 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 SC355220 1 2025-03-01 2026-02-28 SC355220 frs-bus:Director1 2025-03-01 2026-02-28 SC355220 frs-bus:Director1 2025-02-28 SC355220 frs-bus:Director1 2026-02-28 SC355220 frs-bus:Director2 2025-03-01 2026-02-28 SC355220 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 SC355220 frs-countries:Scotland 2025-03-01 2026-02-28 SC355220 2024-02-29 SC355220 2025-02-28 SC355220 2024-03-01 2025-02-28 SC355220 frs-core:CurrentFinancialInstruments 2025-02-28 SC355220 frs-core:ShareCapital 2025-02-28 SC355220 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: SC355220
Sandend Investments Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Nuvo Scotland Limited
Sandend Investments Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Sandend Investments Limited
Accountants' Report
For The Year Ended 28 February 2026
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Sandend Investments Limited for the year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sandend Investments Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Sandend Investments Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Sandend Investments Limited and state those matters that we have agreed to state to the directors of Sandend Investments Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sandend Investments Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Sandend Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Sandend Investments Limited . You consider that Sandend Investments Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Sandend Investments Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

13 April 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Sandend Investments Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: SC355220

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 449 |  | 510
Investment Properties | 5 |  | 500,000 |  | 500,000
|  |  | 500,449 |  | 500,510
CURRENT ASSETS
Debtors | 6 | 54,611 |  | 204,674 |
Cash at bank and in hand |  | 309,497 |  | 151,406 |
|  | 364,108 |  | 356,080 |
Creditors: Amounts Falling Due Within One Year | 7 | (508,779 ) |  | (510,535 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (144,671 ) |  | (154,455 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 355,778 |  | 346,055
NET ASSETS |  |  | 355,778 |  | 346,055
CAPITAL AND RESERVES
Called up share capital |  |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 354,778 |  | 345,055
SHAREHOLDERS' FUNDS |  |  | 355,778 |  | 346,055

Page 2
Page 3
Sandend Investments Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 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.
The financial statements were approved by the board of directors on 6 April 2026 and were signed on its behalf by:

Mr A Esson Director
6 April 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Sandend Investments Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Sandend Investments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC355220 . The registered office is 10 Thistle Street, Aberdeen, AB10 1XZ.
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. Tangible Fixed Assets and Depreciation
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
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:

Improvements to Property | 10% straight line
Fixtures and Fittings | 15% reducing balance

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. Deferred taxation is provided on these adjustments at the rate expected to apply when the properties are sold.
2.4. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
Page 4
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Sandend Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.5. 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
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets

| Improvements to Property | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2025 | 561 | 723 | 1,284
As at 28 February 2026 | 561 | 723 | 1,284
Depreciation
As at 1 March 2025 | 276 | 498 | 774
Provided during the period | 27 | 34 | 61
As at 28 February 2026 | 303 | 532 | 835
Net Book Value
As at 28 February 2026 | 258 | 191 | 449
As at 1 March 2025 | 285 | 225 | 510

Page 5
Page 6
Sandend Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 March 2025 and 28 February 2026 | 500,000

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Cost | 631,010 |  | 631,010
Accumulated depreciation and impairment | 131,010 |  | 131,010
Carrying amount | 500,000 |  | 500,000

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,057 |  | 1,455
Other debtors | 53,554 |  | 203,219
| 54,611 |  | 204,674

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (389 )
Corporation tax | 2,548 |  | 4,923
Other creditors | 500 |  | -
Accruals and deferred income | 1,434 |  | 1,260
Directors' loan accounts | 504,297 |  | 504,741
| 508,779 |  | 510,535

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

| As at 1 March 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Alan Esson | (504,741 ) | 756 | (312 ) | - | (504,297 )

The above loan is interest free and has no fixed repayment terms.
9. Controlling Party
The company's ultimate controlling parties are Mr A and Mrs H Esson by virtue of their combined ownership of 55% of the issued share capital in the company.
Page 6