Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC265277 Mr James McGonigle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC265277 2025-03-31 SC265277 2026-03-31 SC265277 2025-04-01 2026-03-31 SC265277 frs-core:CurrentFinancialInstruments 2026-03-31 SC265277 frs-core:Non-currentFinancialInstruments 2026-03-31 SC265277 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 SC265277 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 SC265277 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC265277 frs-core:RevaluationReserve 2025-03-31 SC265277 frs-core:RevaluationReserve 2026-03-31 SC265277 frs-core:ShareCapital 2026-03-31 SC265277 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 SC265277 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 SC265277 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC265277 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC265277 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC265277 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC265277 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC265277 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC265277 frs-bus:Director1 2025-04-01 2026-03-31 SC265277 frs-countries:Scotland 2025-04-01 2026-03-31 SC265277 2024-03-31 SC265277 2025-03-31 SC265277 2024-04-01 2025-03-31 SC265277 frs-core:CurrentFinancialInstruments 2025-03-31 SC265277 frs-core:Non-currentFinancialInstruments 2025-03-31 SC265277 frs-core:RevaluationReserve 2025-03-31 SC265277 frs-core:ShareCapital 2025-03-31 SC265277 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC265277
Leo Properties Scotland Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Paterson Accountancy Ltd
15 Mushet Road
Kirkton Campus
Livingston
EH54 7GF
Leo Properties Scotland Limited
Contents
Contents

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

Page 1
Leo Properties Scotland Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC265277

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 65,000 |  | 65,000
|  |  | 65,000 |  | 65,000
CURRENT ASSETS
Debtors | 5 | 100 |  | 100 |
|  | 100 |  | 100 |
Creditors: Amounts Falling Due Within One Year | 6 | - |  | (304,807 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 100 |  | (304,707 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 65,100 |  | (239,707 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (305,287 ) |  | -
NET LIABILITIES |  |  | (240,187 ) |  | (239,707 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Revaluation reserve | 9 |  | (191,441 ) |  | (191,441 )
Profit and Loss Account |  |  | (48,846 ) |  | (48,366 )
SHAREHOLDERS' FUNDS |  |  | (240,187) |  | (239,707)

Page 1
Page 2
Leo Properties Scotland Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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 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

Mr James McGonigle Director
12/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Leo Properties Scotland Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Leo Properties Scotland Limited is a private company, limited by shares, incorporated in Scotland, registered number SC265277 . The registered office is 36 West Port, Edinburgh, EH1 2LD.
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
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 | 2%

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost or Valuation
As at 1 April 2025 | 65,000
As at 31 March 2026 | 65,000
Net Book Value
As at 31 March 2026 | 65,000
As at 1 April 2025 | 65,000

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Called up share capital not paid | 100 |  | 100

Page 3
Page 4
Leo Properties Scotland Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Director's loan account | - |  | 304,807

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Directors loan account | 305,287 |  | -

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 100 |  | 100
Amount of Allotted, Called Up Share Capital | 100 |  | 100

9. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 April 2025 | (191,441 ) | (48,366 )
Loss for the year and total comprehensive income | - | (480 )
As at 31 March 2026 | (191,441 ) | (48,846 )

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