Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC364170 S Girvan A Girvan true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC364170 2024-08-31 SC364170 2025-08-31 SC364170 2024-09-01 2025-08-31 SC364170 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 SC364170 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC364170 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 SC364170 frs-core:ShareCapital 2025-08-31 SC364170 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC364170 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC364170 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC364170 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC364170 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC364170 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC364170 1 2024-09-01 2025-08-31 SC364170 frs-bus:Director1 2024-09-01 2025-08-31 SC364170 frs-bus:Director2 2024-09-01 2025-08-31 SC364170 frs-countries:Scotland 2024-09-01 2025-08-31 SC364170 2023-08-31 SC364170 2024-08-31 SC364170 2023-09-01 2024-08-31 SC364170 frs-core:CurrentFinancialInstruments 2024-08-31 SC364170 frs-core:ShareCapital 2024-08-31 SC364170 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC364170
S, A & S Investments Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC364170
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 430,944 439,949
430,944 439,949
CURRENT ASSETS
Debtors 5 5 -
Cash at bank and in hand 14,901 243,335
14,906 243,335
Creditors: Amounts Falling Due Within One Year 6 (4,511 ) (130,869 )
NET CURRENT ASSETS (LIABILITIES) 10,395 112,466
TOTAL ASSETS LESS CURRENT LIABILITIES 441,339 552,415
NET ASSETS 441,339 552,415
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 441,239 552,315
SHAREHOLDERS' FUNDS 441,339 552,415
Page 1
Page 2
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
A Girvan
Director
21st May 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
S, A & S Investments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC364170 . The registered office is 8 Craigie Park, Aberdeen, AB25 2SE.
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:
Freehold 2% on cost
2.4. 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 3 (2024: 3)
3 3
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 September 2024 450,267
As at 31 August 2025 450,267
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 September 2024 10,318
Provided during the period 9,005
As at 31 August 2025 19,323
Net Book Value
As at 31 August 2025 430,944
As at 1 September 2024 439,949
5. Debtors
2025 2024
£ £
Due within one year
Due after more than one year
Other debtors 5 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 4,511 124,753
Taxation and social security - 6,116
4,511 130,869
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Ultimate Controlling Party
The company's ultimate controlling party are the directors by virtue of their ownership of 100% of the issued share capital in the company.
Page 4