Acorah Software Products - Accounts Production 19.1.200 false true true false 7 November 2024 30 November 2025 30 November 2025 SC828315 N Anderson N Anderson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC828315 2024-11-06 SC828315 2025-11-30 SC828315 2024-11-07 2025-11-30 SC828315 frs-core:Non-currentFinancialInstruments 2025-11-30 SC828315 frs-core:FurnitureFittings 2025-11-30 SC828315 frs-core:FurnitureFittings 2024-11-07 2025-11-30 SC828315 frs-core:FurnitureFittings 2024-11-06 SC828315 frs-core:ShareCapital 2025-11-30 SC828315 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC828315 frs-bus:PrivateLimitedCompanyLtd 2024-11-07 2025-11-30 SC828315 frs-bus:FilletedAccounts 2024-11-07 2025-11-30 SC828315 frs-bus:SmallEntities 2024-11-07 2025-11-30 SC828315 frs-bus:AuditExempt-NoAccountantsReport 2024-11-07 2025-11-30 SC828315 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-07 2025-11-30 SC828315 1 2024-11-07 2025-11-30 SC828315 frs-bus:Director1 2024-11-07 2025-11-30 SC828315 frs-countries:Scotland 2024-11-07 2025-11-30
Registered number: SC828315
Santi Property Investments Limited
Unaudited Financial Statements
For the Period 7 November 2024 to 30 November 2025
Infinity Advisors Ltd t/a Infinity Partnership
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC828315
30 November 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 658
Investment Properties 5 322,204
322,862
CURRENT ASSETS
Debtors 6 9,201
Cash at bank and in hand 3,593
12,794
Creditors: Amounts Falling Due Within One Year 7 (113,557 )
NET CURRENT ASSETS (LIABILITIES) (100,763 )
TOTAL ASSETS LESS CURRENT LIABILITIES 222,099
Creditors: Amounts Falling Due After More Than One Year 8 (227,853 )
NET LIABILITIES (5,754 )
CAPITAL AND RESERVES
Called up share capital 9 1
Profit and Loss Account (5,755 )
SHAREHOLDERS' FUNDS (5,754)
Page 1
Page 2
For the period ending 30 November 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
N Anderson
Director
13th May 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Santi Property Investments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC828315 . The registered office is 39 Persley Den Road , Aberdeen, AB21 9TU.
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. Going Concern Disclosure
These accounts have been prepared on the going concern basis, on the understanding taht the directors and shareholders will continue to financially support the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at 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:
Fixtures & Fittings 4 years straight line
2.5. Investment Properties
All investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in
fair value is recognised in profit or loss.
2.6. 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
-
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 7 November 2024 -
Additions 672
As at 30 November 2025 672
Depreciation
As at 7 November 2024 -
Provided during the period 14
As at 30 November 2025 14
Net Book Value
As at 30 November 2025 658
As at 7 November 2024 -
5. Investment Property
30 November 2025
£
Fair Value
As at 7 November 2024 -
Additions 322,204
As at 30 November 2025 322,204
6. Debtors
30 November 2025
£
Due within one year
Other debtors 9,201
7. Creditors: Amounts Falling Due Within One Year
30 November 2025
£
Other creditors 113,557
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
30 November 2025
£
Bank loans 227,853
9. Share Capital
30 November 2025
£
Allotted, Called up and fully paid 1
10. Ultimate Controlling Party
The company's ultimate controlling party is N Anderson .
Page 5