Acorah Software Products - Accounts Production 19.1.200 false true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC491406 S Hill S Hill true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC491406 2024-11-30 SC491406 2025-11-30 SC491406 2024-12-01 2025-11-30 SC491406 frs-core:FurnitureFittings 2025-11-30 SC491406 frs-core:FurnitureFittings 2024-12-01 2025-11-30 SC491406 frs-core:FurnitureFittings 2024-11-30 SC491406 frs-core:ShareCapital 2025-11-30 SC491406 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC491406 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC491406 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC491406 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC491406 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC491406 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC491406 1 2024-12-01 2025-11-30 SC491406 frs-bus:Director1 2024-12-01 2025-11-30 SC491406 frs-countries:Scotland 2024-12-01 2025-11-30 SC491406 2023-11-30 SC491406 2024-11-30 SC491406 2023-12-01 2024-11-30 SC491406 frs-core:ShareCapital 2024-11-30 SC491406 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC491406
ACM Letting Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Infinity Advisors Ltd t/a Infinity Partnership
ACM Letting Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
ACM Letting Ltd
Company Information
For The Year Ended 30 November 2025
Company Information

Director | S Hill
Company Number | SC491406
Registered Office | 5 Carden Place
| Aberdeen
| AB10 1UT

Page 1
Page 2
ACM Letting Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: SC491406

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 5 |  | 126,032 |  | 126,032
|  |  | 126,032 |  | 126,032
CURRENT ASSETS
Cash at bank and in hand |  | 128 |  | 100 |
|  | 128 |  | 100 |
Creditors: Amounts Falling Due Within One Year | 6 | (126,988 ) |  | (126,988 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (126,860 ) |  | (126,888 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (828 ) |  | (856 )
NET LIABILITIES |  |  | (828 ) |  | (856 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (928 ) |  | (956 )
SHAREHOLDERS' FUNDS |  |  | (828) |  | (856)

Page 2
Page 3
ACM Letting Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 her 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

S Hill Director
3rd June 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
ACM Letting Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
ACM Letting Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC491406 . 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. Going Concern Disclosure
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.4. 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:

Fixtures & Fittings | Straight line over 4 years

2.5. Investment Properties
Investment properties, which comprise properties held for rental, are shown at open market value. Any aggregate
surplus or deficit is transferred to the investment revaluation reserve, except where a deficit is deemed permanent
when it is taken to the profit & loss account.
No provision is made for depreciation of investment properties. This departure from the requirements of the
Companies Act 2006 which require all properties to be depreciated is, in the opinion of the directors, necessary for
the financial statements to show a true and fair view in accordance with applicable accounting standards. The
depreciation charge is only one of the factors reflected in the annual valuation and therefore the effect of the
departure cannot be readily quantified.
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
ACM Letting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 December 2024 | 10,000
As at 30 November 2025 | 10,000
Depreciation
As at 1 December 2024 | 10,000
As at 30 November 2025 | 10,000
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 December 2024 and 30 November 2025 | 126,032

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 126,988 |  | 126,988

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Ultimate Controlling Party
The company's ultimate controlling party is S Hill .
Page 5