Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC138026 Mr Jonathan Cross Mrs Morven Patton Mrs Morven Patton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC138026 2024-09-30 SC138026 2025-09-30 SC138026 2024-10-01 2025-09-30 SC138026 frs-core:Non-currentFinancialInstruments 2025-09-30 SC138026 frs-core:PlantMachinery 2024-10-01 2025-09-30 SC138026 frs-core:ShareCapital 2025-09-30 SC138026 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC138026 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC138026 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 SC138026 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC138026 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC138026 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC138026 frs-bus:Director1 2024-10-01 2025-09-30 SC138026 frs-bus:Director2 2024-10-01 2025-09-30 SC138026 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 SC138026 frs-countries:Scotland 2024-10-01 2025-09-30 SC138026 2023-09-30 SC138026 2024-09-30 SC138026 2023-10-01 2024-09-30 SC138026 frs-core:Non-currentFinancialInstruments 2024-09-30 SC138026 frs-core:ShareCapital 2024-09-30 SC138026 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC138026
Cross Properties Limited
ABRIDGED Financial Statements
For The Year Ended 30 September 2025
James Fraser & Co.
Chartered Accountants
15 Manor Place
Edinburgh
EH3 7DH
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: SC138026
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 486,191 486,484
486,191 486,484
CURRENT ASSETS
Debtors 7,300 5,080
Cash at bank and in hand 7,979 15,026
15,279 20,106
Creditors: Amounts Falling Due Within One Year (234,646 ) (227,343 )
NET CURRENT ASSETS (LIABILITIES) (219,367 ) (207,237 )
TOTAL ASSETS LESS CURRENT LIABILITIES 266,824 279,247
Creditors: Amounts Falling Due After More Than One Year (196,824 ) (216,284 )
NET ASSETS 70,000 62,963
CAPITAL AND RESERVES
Called up share capital 5 10,000 10,000
Profit and Loss Account 60,000 52,963
SHAREHOLDERS' FUNDS 70,000 62,963
Page 1
Page 2
For the year ending 30 September 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Jonathan Cross
Director
17 June 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Cross Properties Limited is a private company, limited by shares, incorporated in Scotland, registered number SC138026 . The registered office is Netherby House, 60 Abbotsford Road, Galashiels, TD1 3HP.
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:
Plant & Machinery 10% reducing balance
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: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 October 2024 502,021
As at 30 September 2025 502,021
Depreciation
As at 1 October 2024 15,537
Provided during the period 293
As at 30 September 2025 15,830
...CONTINUED
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Page 4
Net Book Value
As at 30 September 2025 486,191
As at 1 October 2024 486,484
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10,000 10,000
Page 4