Acorah Software Products - Accounts Production 18.1.200 false true 31 March 2024 1 May 2023 false 1 April 2024 31 March 2025 31 March 2025 SO301137 Mrs C Smith Miss E Waugh Miss R Waugh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO301137 2024-03-31 SO301137 2025-03-31 SO301137 2024-04-01 2025-03-31 SO301137 frs-core:CurrentFinancialInstruments 2025-03-31 SO301137 frs-core:Non-currentFinancialInstruments 2025-03-31 SO301137 frs-core:BetweenOneFiveYears 2025-03-31 SO301137 frs-core:FurnitureFittings 2025-03-31 SO301137 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SO301137 frs-core:FurnitureFittings 2024-03-31 SO301137 frs-core:NetGoodwill 2025-03-31 SO301137 frs-core:NetGoodwill 2024-04-01 2025-03-31 SO301137 frs-core:NetGoodwill 2024-03-31 SO301137 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 SO301137 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 SO301137 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 SO301137 frs-core:MoreThanFiveYears 2025-03-31 SO301137 frs-core:PlantMachinery 2024-04-01 2025-03-31 SO301137 frs-core:WithinOneYear 2025-03-31 SO301137 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 SO301137 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 SO301137 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SO301137 frs-bus:SmallEntities 2024-04-01 2025-03-31 SO301137 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SO301137 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SO301137 frs-countries:Scotland 2024-04-01 2025-03-31 SO301137 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 SO301137 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 SO301137 frs-bus:PartnerLLP3 2024-04-01 2025-03-31 SO301137 2023-04-30 SO301137 2024-03-31 SO301137 2023-05-01 2024-03-31 SO301137 frs-core:CurrentFinancialInstruments 2024-03-31 SO301137 frs-core:Non-currentFinancialInstruments 2024-03-31 SO301137 frs-core:BetweenOneFiveYears 2024-03-31 SO301137 frs-core:MoreThanFiveYears 2024-03-31 SO301137 frs-core:WithinOneYear 2024-03-31
Registered number: SO301137
Arden Property Management LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
Arden Property Management LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Arden Property Management LLP
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SO301137

| 31 March 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 5,167 |  | 33,583
Tangible Assets | 5 |  | 77,543 |  | 89,915
|  |  | 82,710 |  | 123,498
CURRENT ASSETS
Debtors | 6 | 28,866 |  | 63,123 |
Cash at bank and in hand |  | 241,938 |  | 42,902 |
|  | 270,804 |  | 106,025 |
Creditors: Amounts Falling Due Within One Year | 7 | (89,977 ) |  | (45,864 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 180,827 |  | 60,161
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 263,537 |  | 183,659
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (242,354 ) |  | (40,540 )
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 21,183 |  | 143,119
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 21,183 |  | 143,119 |
|  |  | 21,183 |  | 143,119
|  |  | 21,183 |  | 143,119
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 21,183 |  | 143,119
|  |  | 21,183 |  | 143,119

Page 1
Page 2
Arden Property Management LLP
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members

Mrs C Smith Designated Member
12 November 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Arden Property Management LLP
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Arden Property Management LLP is a limited liability partnership, incorporated in Scotland, registered number SO301137 . The Registered Office is 43 Morningside Road, Edinburgh, EH10 4DR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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:

Leasehold | in accordance with the property
Plant & Machinery | 25% on cost
Fixtures & Fittings | 25% on cost

3. Average Number of Employees
Average number of employees during the year was: 10 (2024: 8)
10 8
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 332,881
As at 31 March 2025 | 332,881

...CONTINUED
Page 3
Page 4
Arden Property Management LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Amortisation
As at 1 April 2024 | 299,298
Provided during the period | 28,416
As at 31 March 2025 | 327,714
Net Book Value
As at 31 March 2025 | 5,167
As at 1 April 2024 | 33,583

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 April 2024 | 108,707 | 11,870 | 120,577
As at 31 March 2025 | 108,707 | 11,870 | 120,577
Depreciation
As at 1 April 2024 | 24,836 | 5,826 | 30,662
Provided during the period | 9,964 | 2,408 | 12,372
As at 31 March 2025 | 34,800 | 8,234 | 43,034
Net Book Value
As at 31 March 2025 | 73,907 | 3,636 | 77,543
As at 1 April 2024 | 83,871 | 6,044 | 89,915

6. Debtors

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 50 |  | 46,321
Prepayments and accrued income | 13,696 |  | 6,552
Other debtors | 15,120 |  | 10,250
| 28,866 |  | 63,123

Page 4
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Arden Property Management LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,586 |  | 3,351
Bank loans and overdrafts | 61,094 |  | 17,143
Other taxes and social security | 5,531 |  | 1,105
VAT | 18,614 |  | 19,771
Other creditors | 152 |  | 4,494
| 89,977 |  | 45,864

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

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 242,354 |  | 40,540

9. Secured Creditors
Of the creditors the following amounts are secured. The loan is secured via a bond and floating charge over the assets of the LLP and also by personal guarantee from Mrs C Smith.

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 291,224 |  | 35,259

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 48,000 |  | 36,000
Later than one year and not later than five years | 192,000 |  | 144,000
Later than five years | 30,000 |  | 58,500
| 270,000 |  | 238,500

11. Related Party Transactions
Rent of £42,875 (2024: £33,000) is paid to Almondell Properties Ltd. Catriona Smith is a Director and majority shareholder of Almondell Properties Ltd. All transactions are paid under normal commercial terms.
Page 5
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Arden Property Management LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
12. Exceptional Items
During the year the LLP incurred an exceptional expense which was made to correct a previous accounting adjustment arising in the ordinary course of business. The Members consider that separate disclosure is necessary to provide a true and fair view of the LLP's results for the period.
The adjustment is not expected to recur in future periods.
13. Loans and other debts due to members
Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.
There is no provision for specific legally enforceable protection afforded to creditors in such an event.
There are no restrictions or limitations on the ability of the members to reduce the amount of ‘Members’ other interests'
Page 6