Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC425465 Dr Steven Finch Dr Andrei Mikheev Mbm Secretarial Services Limited Dr Steven Finch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC425465 2024-12-31 SC425465 2025-12-31 SC425465 2025-01-01 2025-12-31 SC425465 frs-core:CurrentFinancialInstruments 2025-12-31 SC425465 frs-core:FurnitureFittings 2025-12-31 SC425465 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC425465 frs-core:FurnitureFittings 2024-12-31 SC425465 frs-core:PlantMachinery 2025-12-31 SC425465 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC425465 frs-core:PlantMachinery 2024-12-31 SC425465 frs-core:ShareCapital 2025-12-31 SC425465 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC425465 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC425465 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC425465 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC425465 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC425465 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC425465 frs-bus:Director1 2025-01-01 2025-12-31 SC425465 frs-bus:Director2 2025-01-01 2025-12-31 SC425465 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 SC425465 frs-bus:CompanySecretary2 2025-01-01 2025-12-31 SC425465 frs-core:CurrentFinancialInstruments 1 2025-12-31 SC425465 frs-core:CurrentFinancialInstruments 3 2025-12-31 SC425465 frs-core:CurrentFinancialInstruments 4 2025-12-31 SC425465 frs-core:CurrentFinancialInstruments 5 2025-12-31 SC425465 frs-countries:Scotland 2025-01-01 2025-12-31 SC425465 2023-12-31 SC425465 2024-12-31 SC425465 2024-01-01 2024-12-31 SC425465 frs-core:CurrentFinancialInstruments 2024-12-31 SC425465 frs-core:ShareCapital 2024-12-31 SC425465 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC425465 frs-core:CurrentFinancialInstruments 1 2024-12-31 SC425465 frs-core:CurrentFinancialInstruments 3 2024-12-31 SC425465 frs-core:CurrentFinancialInstruments 4 2024-12-31 SC425465 frs-core:CurrentFinancialInstruments 5 2024-12-31
Registered number: SC425465
Harbour Business Centres Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Glass Accountancy
Harbour Business Centres Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Harbour Business Centres Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC425465

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 15,904 |  | 21,205
Investment Properties | 5 |  | 1,257,700 |  | 1,257,700
|  |  | 1,273,604 |  | 1,278,905
CURRENT ASSETS
Stocks | 6 | 67,575 |  | - |
Debtors | 7 | 172,560 |  | 271,197 |
Cash at bank and in hand |  | 4,589 |  | 22,571 |
|  | 244,724 |  | 293,768 |
Creditors: Amounts Falling Due Within One Year | 8 | (89,066 ) |  | (60,369 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 155,658 |  | 233,399
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,429,262 |  | 1,512,304
NET ASSETS |  |  | 1,429,262 |  | 1,512,304
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 1,429,260 |  | 1,512,302
SHAREHOLDERS' FUNDS |  |  | 1,429,262 |  | 1,512,304

Page 1
Page 2
Harbour Business Centres Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Dr Andrei Mikheev Director
15/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Harbour Business Centres Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Harbour Business Centres Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC425465 . The registered office is c/o Glass Accountancy Limited, Duddingston Yards, Edinburgh, EH15 3NT.
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. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Plant & Machinery | 25%
Fixtures & Fittings | 25%

2.4. 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.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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Page 3
Page 4
Harbour Business Centres Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 29,699 | 129,300 | 158,999
As at 31 December 2025 | 29,699 | 129,300 | 158,999
Depreciation
As at 1 January 2025 | 8,494 | 129,300 | 137,794
Provided during the period | 5,301 | - | 5,301
As at 31 December 2025 | 13,795 | 129,300 | 143,095
Net Book Value
As at 31 December 2025 | 15,904 | - | 15,904
As at 1 January 2025 | 21,205 | - | 21,205

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 and 31 December 2025 | 1,257,700
Additions | -
As at 31 December 2025 | 1,257,700

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 67,575 |  | -

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 38,496 |  | 38,606
Prepayments and accrued income | 7,826 |  | 19,284
Other debtors | 1 |  | 1
Premium Lets Limited - Other Debtor | 111,000 |  | 200,000
HR Information Limited - Other Debtor | 13,306 |  | 13,306
DTL - Other debtor | 1,930 |  | -
Other debtors (5) | 1 |  | -
| 172,560 |  | 271,197

Page 4
Page 5
Harbour Business Centres Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 46,144 |  | 13,514
Bank loans and overdrafts | 27 |  | 27
VAT | 275 |  | 5,513
Other creditors (1) | 19,869 |  | 17,940
Accruals and deferred income | 22,751 |  | 23,375
| 89,066 |  | 60,369

9. Share Capital

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

10. Related Party Transactions
Infogistics Limited and H R Information Limited are companies under the joint control of A Mikheev and S P Finch.
Included within other debtors/(creditors) at the year end was an amount £13,306 (2024: £13,306) due from HR Information Limited. This amount is unsecured, interest free and payable on demand.
Included within other debtors is an amount of £111,000 (2024: £200,000) due from Premium Lets Limited, a company controlled by S P Finch.
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