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 SC616959 Mr Stephen Johnson Mrs Nicola Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC616959 2024-12-31 SC616959 2025-12-31 SC616959 2025-01-01 2025-12-31 SC616959 frs-core:CurrentFinancialInstruments 2025-12-31 SC616959 frs-core:Non-currentFinancialInstruments 2025-12-31 SC616959 frs-core:ComputerEquipment 2025-12-31 SC616959 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC616959 frs-core:ComputerEquipment 2024-12-31 SC616959 frs-core:FurnitureFittings 2025-12-31 SC616959 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC616959 frs-core:FurnitureFittings 2024-12-31 SC616959 frs-core:ShareCapital 2025-12-31 SC616959 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC616959 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC616959 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC616959 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC616959 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC616959 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC616959 frs-bus:Director1 2025-01-01 2025-12-31 SC616959 frs-bus:Director2 2025-01-01 2025-12-31 SC616959 frs-countries:Scotland 2025-01-01 2025-12-31 SC616959 2023-12-31 SC616959 2024-12-31 SC616959 2024-01-01 2024-12-31 SC616959 frs-core:CurrentFinancialInstruments 2024-12-31 SC616959 frs-core:Non-currentFinancialInstruments 2024-12-31 SC616959 frs-core:ShareCapital 2024-12-31 SC616959 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC616959
Tyj Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
D Napier Accountancy
ACCA
Office 2, 30/2 Eskbank Office Complex
Hardengreen Industrial Estate
Dalkeith
EH22 3NX
Tyj Properties Ltd
Contents
Contents

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

Page 1
Tyj Properties Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC616959

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 533 |  | -
Investment Properties | 5 |  | 306,331 |  | 306,331
|  |  | 306,864 |  | 306,331
CURRENT ASSETS
Debtors | 6 | 552 |  | - |
Cash at bank and in hand |  | 3,157 |  | 1,315 |
|  | 3,709 |  | 1,315 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,540 ) |  | (611 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,169 |  | 704
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 308,033 |  | 307,035
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (309,458 ) |  | (311,658 )
NET LIABILITIES |  |  | (1,425 ) |  | (4,623 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 200 |  | 200
Profit and Loss Account |  |  | (1,625 ) |  | (4,823 )
SHAREHOLDERS' FUNDS |  |  | (1,425) |  | (4,623)

Page 1
Page 2
Tyj Properties 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

Mr Stephen Johnson Director
29th May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Tyj Properties Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Tyj Properties Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC616959 . The registered office is 30 Hardengreen Lane, Eskbank, EH22 3NA.
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:

Fixtures & Fittings | 10-33% Straight Line

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
Page 3
Page 4
Tyj Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 2,040 | - | 2,040
Additions | - | 799 | 799
As at 31 December 2025 | 2,040 | 799 | 2,839
Depreciation
As at 1 January 2025 | 2,040 | - | 2,040
Provided during the period | - | 266 | 266
As at 31 December 2025 | 2,040 | 266 | 2,306
Net Book Value
As at 31 December 2025 | - | 533 | 533
As at 1 January 2025 | - | - | -

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 and 31 December 2025 | 306,331

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other taxes and social security | 2 |  | -
Net wages | 550 |  | -
| 552 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Accruals and deferred income | 300 |  | 300
Directors' loan accounts | 2,240 |  | 312
| 2,540 |  | 611

Page 4
Page 5
Tyj Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 221,313 |  | 221,313
Directors loan account | 88,145 |  | 90,345
| 309,458 |  | 311,658

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 5