Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC369638 Mr Paul Nelson Mr Douglas Thornton Mr James Paice Mr Malcolm Dougall Mrs Lorraine Murphy Dunblane Development Trust true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC369638 2025-03-31 SC369638 2026-03-31 SC369638 2025-04-01 2026-03-31 SC369638 frs-core:CurrentFinancialInstruments 2026-03-31 SC369638 frs-core:Non-currentFinancialInstruments 2026-03-31 SC369638 frs-core:FurnitureFittings 2026-03-31 SC369638 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC369638 frs-core:FurnitureFittings 2025-03-31 SC369638 frs-core:ShareCapital 2026-03-31 SC369638 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC369638 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC369638 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC369638 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC369638 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC369638 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC369638 1 2025-04-01 2026-03-31 SC369638 frs-bus:Director1 2025-04-01 2026-03-31 SC369638 frs-bus:Director2 2025-04-01 2026-03-31 SC369638 frs-bus:Director3 2025-04-01 2026-03-31 SC369638 frs-bus:Director4 2025-04-01 2026-03-31 SC369638 frs-bus:Director5 2025-04-01 2026-03-31 SC369638 frs-countries:Scotland 2025-04-01 2026-03-31 SC369638 2024-03-31 SC369638 2025-03-31 SC369638 2024-04-01 2025-03-31 SC369638 frs-core:CurrentFinancialInstruments 2025-03-31 SC369638 frs-core:Non-currentFinancialInstruments 2025-03-31 SC369638 frs-core:ShareCapital 2025-03-31 SC369638 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC369638
Dunblane Development Trust (Projects) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Cathedral Accounting Services
35 Montgomery Crescent
Dunblane
FK15 9FB
Dunblane Development Trust (Projects) Limited
Contents
Contents

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

Page 1
Dunblane Development Trust (Projects) Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC369638

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,422 |  | 5,922
Investment Properties | 5 |  | 675,000 |  | 675,000
|  |  | 677,422 |  | 680,922
CURRENT ASSETS
Debtors | 6 | 1,405 |  | - |
Cash at bank and in hand |  | 34,759 |  | 33,416 |
|  | 36,164 |  | 33,416 |
Creditors: Amounts Falling Due Within One Year | 7 | (5,715 ) |  | (5,461 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 30,449 |  | 27,955
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 707,871 |  | 708,877
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (4,419 ) |  | (4,389 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (95,204 ) |  | (95,204 )
NET ASSETS |  |  | 608,248 |  | 609,284
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 608,148 |  | 609,184
SHAREHOLDERS' FUNDS |  |  | 608,248 |  | 609,284

Page 1
Page 2
Dunblane Development Trust (Projects) 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 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 Malcolm Dougall Director
25 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Dunblane Development Trust (Projects) Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Dunblane Development Trust (Projects) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC369638 . The registered office is The Braeport Centre, Braeport, Dunblane, Perthshire, FK15 0AT.
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 recognised at the fair value of the rental received in the normal course of business, and is shown net of VAT and other related 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 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:

Fixtures & Fittings | 20% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.4. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.
Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.
2.5. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred tax
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.
Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains in investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
Page 3
Page 4
Dunblane Development Trust (Projects) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 62,132
Disposals | (56,217 )
As at 31 March 2026 | 5,915
Depreciation
As at 1 April 2025 | 56,210
Provided during the period | 1,185
Disposals | (53,902 )
As at 31 March 2026 | 3,493
Net Book Value
As at 31 March 2026 | 2,422
As at 1 April 2025 | 5,922

5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 April 2025 and 31 March 2026 | 675,000

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,405 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,773 |  | 1,773
Corporation tax | 149 |  | -
Accruals and deferred income | 3,793 |  | 3,688
| 5,715 |  | 5,461

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,419 |  | 4,389

Page 4
Page 5
Dunblane Development Trust (Projects) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

100 Ordinary shares of £1 each
10. Related Party Transactions
100% of the company share capital is wholly owned by Dunblane Development Trust, a charitable company which initially incorporated the project of the High Street building as one of its funds.
11. Ultimate Controlling Party
The company's ultimate controlling party is Dunblane Development Trust by virtue of his ownership of 100% of the issued share capital in the company.
Dunblane Development Trust is a charitable company registered in Scotland.
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