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 SC479601 Mr Christopher O'Brien Mr Gary Sharp iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC479601 2024-09-30 SC479601 2025-09-30 SC479601 2024-10-01 2025-09-30 SC479601 frs-core:CurrentFinancialInstruments 2025-09-30 SC479601 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 SC479601 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 SC479601 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 SC479601 frs-core:RevaluationReserve 2024-09-30 SC479601 frs-core:RevaluationReserve 2025-09-30 SC479601 frs-core:ShareCapital 2025-09-30 SC479601 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 SC479601 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 SC479601 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC479601 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC479601 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC479601 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC479601 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC479601 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC479601 frs-bus:Director1 2024-10-01 2025-09-30 SC479601 frs-bus:Director2 2024-10-01 2025-09-30 SC479601 frs-countries:Scotland 2024-10-01 2025-09-30 SC479601 2023-09-30 SC479601 2024-09-30 SC479601 2023-10-01 2024-09-30 SC479601 frs-core:CurrentFinancialInstruments 2024-09-30 SC479601 frs-core:RevaluationReserve 2024-09-30 SC479601 frs-core:ShareCapital 2024-09-30 SC479601 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC479601
Simply IRE 5 Ltd
Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC479601
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 150,000 150,000
150,000 150,000
CURRENT ASSETS
Debtors 5 100 1,432
100 1,432
Creditors: Amounts Falling Due Within One Year 6 (82,381 ) (94,729 )
NET CURRENT ASSETS (LIABILITIES) (82,281 ) (93,297 )
TOTAL ASSETS LESS CURRENT LIABILITIES 67,719 56,703
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,000 ) (19,000 )
NET ASSETS 48,719 37,703
CAPITAL AND RESERVES
Called up share capital 7 100 100
Revaluation reserve 8 81,000 81,000
Profit and Loss Account (32,381 ) (43,397 )
SHAREHOLDERS' FUNDS 48,719 37,703
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.
On behalf of the board
Mr Gary Sharp
Director
8 June 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
Simply IRE 5 Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC479601 . The registered office is Stewart House Pochard Way, Strathclyde Business Park, Bellshill, Lanarkshire, ML4 3HB.
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:
Freehold Not depreciated.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 October 2024 150,000
As at 30 September 2025 150,000
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 September 2025 150,000
As at 1 October 2024 150,000
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 100 1,432
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 132 -
Accruals and deferred income 13,597 12,877
Amounts owed to group undertakings 33,500 -
Amounts owed to parent undertaking 1,120 -
Amounts owed to associates 34,032 -
Amounts owed to related parties - 81,852
82,381 94,729
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 October 2024 81,000 (43,397 )
Profit for the year and total comprehensive income - 11,016
As at 30 September 2025 81,000 (32,381 )
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