Acorah Software Products - Accounts Production 19.2.350 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC670713 Mr Bernard Hutchison Mr Stuart Taylor true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC670713 2024-08-31 SC670713 2025-08-31 SC670713 2024-09-01 2025-08-31 SC670713 frs-core:CurrentFinancialInstruments 2025-08-31 SC670713 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 SC670713 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC670713 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 SC670713 frs-core:ShareCapital 2025-08-31 SC670713 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC670713 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC670713 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC670713 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC670713 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC670713 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC670713 1 2024-09-01 2025-08-31 SC670713 frs-bus:Director1 2024-09-01 2025-08-31 SC670713 frs-bus:Director2 2024-09-01 2025-08-31 SC670713 frs-countries:Scotland 2024-09-01 2025-08-31 SC670713 2023-08-31 SC670713 2024-08-31 SC670713 2023-09-01 2024-08-31 SC670713 frs-core:CurrentFinancialInstruments 2024-08-31 SC670713 frs-core:ShareCapital 2024-08-31 SC670713 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC670713
Apex Holdings (Scotland) Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Calculus Accountants (Scotland) Ltd
10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Apex Holdings (Scotland) Ltd
Contents
Contents

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

Page 1
Apex Holdings (Scotland) Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC670713

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 175,177 |  | 123,516
|  |  | 175,177 |  | 123,516
CURRENT ASSETS
Cash at bank and in hand |  | 248 |  | 248 |
|  | 248 |  | 248 |
Creditors: Amounts Falling Due Within One Year | 5 | (269,064 ) |  | (211,679 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (268,816 ) |  | (211,431 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (93,639 ) |  | (87,915 )
NET LIABILITIES |  |  | (93,639 ) |  | (87,915 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Profit and Loss Account |  |  | (93,641 ) |  | (87,917 )
SHAREHOLDERS' FUNDS |  |  | (93,639) |  | (87,915)

For the year ending 31 August 2025 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.
On behalf of the board

Mr Stuart Taylor Director
18/05/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Apex Holdings (Scotland) Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Apex Holdings (Scotland) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC670713 . The registered office is 10 Avonhead Road, Condorrat, Cumbernauld, Glasgow, G67 4RA.
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
The directors have not identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern with the ongoing support of the directors, therefore the going concern basis remains appropriate notwithstanding the net liability position.
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% straight line basis

The land is stated at cost plus asociated legal fees and stamp duty, and whilst the directors are of the opinion that the land site value is already well in excess of the initial cost value, no revaluation has ben provided for.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 September 2024 | 123,516
Additions | 51,661
As at 31 August 2025 | 175,177
Net Book Value
As at 31 August 2025 | 175,177
As at 1 September 2024 | 123,516

The freehold property is unsecured.
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 32,830
Accrued charges | 424 |  | 394
Directors' loan accounts | 19,008 |  | 16,035
Amounts owed to related parties - inter company loan | 249,632 |  | 162,420
| 269,064 |  | 211,679

The directors loan accounts and inter-company loan are all unsecured, interest free and have no fixed terms of repayment.
Page 2
Page 3
Apex Holdings (Scotland) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Share Capital

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

7. Ultimate Controlling Party
The company has no ultimate controlling party by virtue of the split in ownership of the issued share capital in the company.
Page 3