Acorah Software Products - Accounts Production 19.2.450 false true false 1 October 2024 30 September 2025 30 September 2025 SC661783 Mr Allen Cowe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC661783 2024-09-30 SC661783 2025-09-30 SC661783 2024-10-01 2025-09-30 SC661783 frs-core:CurrentFinancialInstruments 2025-09-30 SC661783 frs-core:Non-currentFinancialInstruments 2025-09-30 SC661783 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 SC661783 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 SC661783 frs-core:ShareCapital 2025-09-30 SC661783 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC661783 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC661783 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC661783 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC661783 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC661783 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC661783 frs-bus:Director1 2024-10-01 2025-09-30 SC661783 frs-countries:Scotland 2024-10-01 2025-09-30
Registered number: SC661783
Cowe Properties Ltd
Unaudited 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: SC661783
2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 145,000
145,000
CURRENT ASSETS
Debtors 5 26,547
Cash at bank and in hand (7,866 )
18,681
Creditors: Amounts Falling Due Within One Year 6 (59,822 )
NET CURRENT ASSETS (LIABILITIES) (41,141 )
TOTAL ASSETS LESS CURRENT LIABILITIES 103,859
Creditors: Amounts Falling Due After More Than One Year 7 (82,902 )
NET ASSETS 20,957
CAPITAL AND RESERVES
Called up share capital 8 1
Profit and Loss Account 20,956
SHAREHOLDERS' FUNDS 20,957
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 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 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 Allen Cowe
Director
19/06/2026
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
Cowe Properties Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC661783 . The registered office is 3 Moray Park Crescent, Culloden, Inverness, IV2 7RL.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL
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4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 October 2024 145,000
As at 30 September 2025 145,000
Net Book Value
As at 30 September 2025 145,000
As at 1 October 2024 145,000
5. Debtors
2025
£
Due within one year
Trade debtors 26,547
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6. Creditors: Amounts Falling Due Within One Year
2025
£
Other loans 3,977
Other creditors 55,845
59,822
7. Creditors: Amounts Falling Due After More Than One Year
2025
£
Other creditors 82,902
8. Share Capital
2025
£
Allotted, Called up and fully paid 1
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