Acorah Software Products - Accounts Production 19.1.200 false true true 30 September 2024 1 October 2023 true No description of principal activity 1 October 2024 30 September 2025 30 September 2025 SC607248 A M Cardow A M Cardow true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC607248 2024-09-30 SC607248 2025-09-30 SC607248 2024-10-01 2025-09-30 SC607248 frs-core:CurrentFinancialInstruments 2025-09-30 SC607248 frs-core:Non-currentFinancialInstruments 2025-09-30 SC607248 frs-core:RevaluationReserve 2024-09-30 SC607248 frs-core:RevaluationReserve 2025-09-30 SC607248 frs-core:ShareCapital 2025-09-30 SC607248 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 SC607248 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 SC607248 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC607248 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC607248 frs-bus:FullAccounts 2024-10-01 2025-09-30 SC607248 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC607248 frs-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 SC607248 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC607248 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 SC607248 1 2024-10-01 2025-09-30 SC607248 frs-bus:Director1 2024-10-01 2025-09-30 SC607248 frs-bus:Director1 2024-09-30 SC607248 frs-bus:Director1 2025-09-30 SC607248 frs-countries:Scotland 2024-10-01 2025-09-30 SC607248 2023-09-30 SC607248 2024-09-30 SC607248 2023-10-01 2024-09-30 SC607248 frs-core:CurrentFinancialInstruments 2024-09-30 SC607248 frs-core:Non-currentFinancialInstruments 2024-09-30 SC607248 frs-core:RevaluationReserve 2024-09-30 SC607248 frs-core:ShareCapital 2024-09-30 SC607248 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC607248
Oakla Developments Ltd
Director's Report and
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5—6
Notes to the Financial Statements 7—8
Page 1
Company Information
Director A M Cardow
Company Number SC607248
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 30 September 2025.
Directors
The director who held office during the year were as follows:
A M Cardow
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
A M Cardow
Director
24th June 2026
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Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Oakla Developments Ltd for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Oakla Developments Ltd for the year ended 30 September 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.
As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts.
This report is made solely to the director of Oakla Developments Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Oakla Developments Ltd and state those matters that we have agreed to state to the director of Oakla Developments Ltd , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Oakla Developments Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Oakla Developments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Oakla Developments Ltd . You consider that Oakla Developments Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Oakla Developments Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
24th June 2026
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Profit and Loss Account
2025 2024
Notes £ £
TURNOVER 47,512 38,696
GROSS PROFIT 47,512 38,696
Administrative expenses (6,144 ) (14,762 )
OPERATING PROFIT 41,368 23,934
Other interest receivable and similar income - 13
Interest payable and similar charges (37,779 ) (38,532 )
PROFIT/(LOSS) FOR THE FINANCIAL YEAR 3,589 (14,585 )
The notes on pages 7 to 8 form part of these financial statements.
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Balance Sheet
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 730,000 730,000
730,000 730,000
CURRENT ASSETS
Debtors 5 7,179 2,468
Cash at bank and in hand 833 42
8,012 2,510
Creditors: Amounts Falling Due Within One Year 6 (205,664 ) (237,482 )
NET CURRENT ASSETS (LIABILITIES) (197,652 ) (234,972 )
TOTAL ASSETS LESS CURRENT LIABILITIES 532,348 495,028
Creditors: Amounts Falling Due After More Than One Year 7 (684,638 ) (650,907 )
NET LIABILITIES (152,290 ) (155,879 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 10 (76,079 ) (76,079 )
Profit and Loss Account (76,311 ) (79,900 )
SHAREHOLDERS' FUNDS (152,290) (155,879)
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
A M Cardow
Director
24th June 2026
The notes on pages 7 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Oakla Developments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC607248 . 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. Investment Properties
All investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in
fair value is recognised in profit or loss.
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 NIL (2024: NIL)
- -
4. Investment Property
2025
£
Fair Value
As at 1 October 2024 and 30 September 2025 730,000
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 7,179 2,468
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,635 -
Bank loans and overdrafts - 29,677
Other creditors 204,029 207,805
205,664 237,482
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 684,638 650,907
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2024 Amounts advanced Amounts repaid Amounts written off As at 30 September 2025
£ £ £ £ £
Mr Alex Cardow (192,876 ) - - - -
The above loan is unsecured, interest free and repayable on demand.
10. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 October 2024 (76,079 ) (79,900 )
Profit for the year and total comprehensive income - 3,589
As at 30 September 2025 (76,079 ) (76,311 )
11. Ultimate Controlling Party
The company's controlling party is A M Cardow .
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