Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC444146 M Farquhar M Farquhar true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC444146 2024-12-31 SC444146 2025-12-31 SC444146 2025-01-01 2025-12-31 SC444146 frs-core:CurrentFinancialInstruments 2025-12-31 SC444146 frs-core:Non-currentFinancialInstruments 2025-12-31 SC444146 frs-core:FurnitureFittings 2025-12-31 SC444146 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC444146 frs-core:FurnitureFittings 2024-12-31 SC444146 frs-core:MotorVehicles 2025-12-31 SC444146 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC444146 frs-core:MotorVehicles 2024-12-31 SC444146 frs-core:PlantMachinery 2025-12-31 SC444146 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC444146 frs-core:PlantMachinery 2024-12-31 SC444146 frs-core:ShareCapital 2025-12-31 SC444146 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC444146 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC444146 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC444146 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC444146 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC444146 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC444146 1 2025-01-01 2025-12-31 SC444146 frs-bus:Director1 2025-01-01 2025-12-31 SC444146 frs-countries:Scotland 2025-01-01 2025-12-31 SC444146 2023-12-31 SC444146 2024-12-31 SC444146 2024-01-01 2024-12-31 SC444146 frs-core:CurrentFinancialInstruments 2024-12-31 SC444146 frs-core:Non-currentFinancialInstruments 2024-12-31 SC444146 frs-core:ShareCapital 2024-12-31 SC444146 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC444146
Cairn Services (Properties) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director M Farquhar
Company Number SC444146
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC444146
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,715 32,453
Investment Properties 5 732,277 732,277
753,992 764,730
CURRENT ASSETS
Debtors 6 30,881 14,660
Cash at bank and in hand 9,898 37,485
40,779 52,145
Creditors: Amounts Falling Due Within One Year 7 (117,824 ) (121,093 )
NET CURRENT ASSETS (LIABILITIES) (77,045 ) (68,948 )
TOTAL ASSETS LESS CURRENT LIABILITIES 676,947 695,782
Creditors: Amounts Falling Due After More Than One Year 8 (240,005 ) (261,337 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,126 ) (6,166 )
NET ASSETS 432,816 428,279
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 432,815 428,278
SHAREHOLDERS' FUNDS 432,816 428,279
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Page 3
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 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
M Farquhar
Director
12th May 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Cairn Services (Properties) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC444146 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 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:
Plant & Machinery 20% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 25% on cost
2.4. 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.
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
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 (2024: NIL)
- -
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2025 1,196 66,995 7,752 75,943
Disposals - (25,000 ) - (25,000 )
As at 31 December 2025 1,196 41,995 7,752 50,943
Depreciation
As at 1 January 2025 239 35,499 7,752 43,490
Provided during the period 239 10,499 - 10,738
Disposals - (25,000 ) - (25,000 )
As at 31 December 2025 478 20,998 7,752 29,228
Net Book Value
As at 31 December 2025 718 20,997 - 21,715
As at 1 January 2025 957 31,496 - 32,453
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 and 31 December 2025 732,277
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 30,881 14,660
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 6,299 3,012
Bank loans and overdrafts 21,332 21,332
Other creditors 42,835 40,544
Taxation and social security 47,358 56,205
117,824 121,093
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 240,005 261,337
The bank loans are secured by fixed and floating charges over the assets of the company.
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
10. Ultimate Controlling Party
The company's ultimate controlling party is M Farquhar .
Page 6