Acorah Software Products - Accounts Production 19.3.550 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC515696 Mrs Nicoleta Cozma Mr Alan Berwick true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC515696 2025-01-31 SC515696 2026-01-31 SC515696 2025-02-01 2026-01-31 SC515696 frs-core:CurrentFinancialInstruments 2026-01-31 SC515696 frs-core:Non-currentFinancialInstruments 2026-01-31 SC515696 frs-core:FurnitureFittings 2026-01-31 SC515696 frs-core:FurnitureFittings 2025-02-01 2026-01-31 SC515696 frs-core:FurnitureFittings 2025-01-31 SC515696 frs-core:NetGoodwill 2026-01-31 SC515696 frs-core:NetGoodwill 2025-02-01 2026-01-31 SC515696 frs-core:NetGoodwill 2025-01-31 SC515696 frs-core:MotorVehicles 2026-01-31 SC515696 frs-core:MotorVehicles 2025-02-01 2026-01-31 SC515696 frs-core:MotorVehicles 2025-01-31 SC515696 frs-core:PlantMachinery 2026-01-31 SC515696 frs-core:PlantMachinery 2025-02-01 2026-01-31 SC515696 frs-core:PlantMachinery 2025-01-31 SC515696 frs-core:ShareCapital 2026-01-31 SC515696 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC515696 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC515696 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC515696 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC515696 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC515696 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC515696 1 2025-02-01 2026-01-31 SC515696 frs-bus:Director1 2025-02-01 2026-01-31 SC515696 frs-bus:Director1 2025-01-31 SC515696 frs-bus:Director1 2026-01-31 SC515696 frs-bus:Director2 2025-02-01 2026-01-31 SC515696 frs-bus:Director2 2025-01-31 SC515696 frs-bus:Director2 2026-01-31 SC515696 1 2025-02-01 2026-01-31 SC515696 frs-core:CurrentFinancialInstruments 1 2026-01-31 SC515696 frs-core:CurrentFinancialInstruments 2 2026-01-31 SC515696 frs-countries:Scotland 2025-02-01 2026-01-31 SC515696 2024-01-31 SC515696 2025-01-31 SC515696 2024-02-01 2025-01-31 SC515696 frs-core:CurrentFinancialInstruments 2025-01-31 SC515696 frs-core:Non-currentFinancialInstruments 2025-01-31 SC515696 frs-core:ShareCapital 2025-01-31 SC515696 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC515696 1 2024-02-01 2025-01-31 SC515696 frs-core:CurrentFinancialInstruments 1 2025-01-31 SC515696 frs-core:CurrentFinancialInstruments 2 2025-01-31
Registered number: SC515696
Bercoz Properties Ltd.
Financial Statements
For The Year Ended 31 January 2026
Gillespie's
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Bercoz Properties Ltd.
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Bercoz Properties Ltd.
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: SC515696

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 5,930 |  | 7,906
Tangible Assets | 5 |  | 21,476 |  | 5,449
|  |  | 27,406 |  | 13,355
CURRENT ASSETS
Stocks | 6 | 4,500 |  | 4,500 |
Debtors | 7 | 245,755 |  | 241,719 |
Cash at bank and in hand |  | 44,562 |  | 23,031 |
|  | 294,817 |  | 269,250 |
Creditors: Amounts Falling Due Within One Year | 8 | (120,886 ) |  | (131,509 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 173,931 |  | 137,741
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 201,337 |  | 151,096
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (41,460 ) |  | (5,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,704 ) |  | (1,226 )
NET ASSETS |  |  | 158,173 |  | 144,870
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 158,073 |  | 144,770
SHAREHOLDERS' FUNDS |  |  | 158,173 |  | 144,870

Page 1
Page 2
Bercoz Properties Ltd.
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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

Mrs Nicoleta Cozma Director | Mr Alan Berwick Director
18th July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Bercoz Properties Ltd.
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Bercoz Properties Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC515696 . The registered office is 62D Carnegie Place, Perth, PH1 5ED.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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 | 33% reducing balance
Motor Vehicles | 20% straight line
Fixtures & Fittings | 33% reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Bercoz Properties Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Sales, marketing and distribution | 8 |  | 7
Directors | 2 |  | 2
| 10 |  | 9

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 February 2025 | 19,763
As at 31 January 2026 | 19,763
Amortisation
As at 1 February 2025 | 11,857
Provided during the period | 1,976
As at 31 January 2026 | 13,833
Net Book Value
As at 31 January 2026 | 5,930
As at 1 February 2025 | 7,906

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 February 2025 | 15,953 | - | 16,569 | 32,522
Additions | 4,188 | 17,380 | 1,665 | 23,233
As at 31 January 2026 | 20,141 | 17,380 | 18,234 | 55,755
Depreciation
As at 1 February 2025 | 13,334 | - | 13,739 | 27,073
Provided during the period | 2,246 | 3,476 | 1,484 | 7,206
As at 31 January 2026 | 15,580 | 3,476 | 15,223 | 34,279

...CONTINUED
Page 4
Page 5
Bercoz Properties Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026 | 4,561 | 13,904 | 3,011 | 21,476
As at 1 February 2025 | 2,619 | - | 2,830 | 5,449

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 4,500 |  | 4,500

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 5,524
Other debtors | 244,517 |  | 234,517
Other taxes and social security | 1,238 |  | 1,678
| 245,755 |  | 241,719

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 562 |  | (2,328 )
Corporation tax | 11,728 |  | 17,395
VAT | 1,465 |  | 1,841
Customer deposits | 25,723 |  | 29,060
Business Interruption Loan less than one year | 5,000 |  | 15,000
Accruals and deferred income | 17,635 |  | 3,849
Directors' loan accounts | 58,773 |  | 66,692
| 120,886 |  | 131,509

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other loans | 41,460 |  | -
Business Interruption Loan | - |  | 5,000
| 41,460 |  | 5,000

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5
Page 6
Bercoz Properties Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
11. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 1 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Nicoleta Cozma | 43,212 | (15,790 ) | 13,600 | - | 41,022
Mr Alan Berwick | 23,480 | (19,329 ) | 13,600 | - | 17,751

The above loans are unsecured, interest free and repayable on demand.
Dividends paid to directors

| 2026 | 2025
--- | --- | ---
| £ | £
Mr Alan Berwick | - | 18,750
Mrs Nicoleta Cozma | - | 18,750

12. Related Party Transactions
Cozber Holdings LtdInter company transactionsIncluded within Debtors is an amount due from Cozber Holdings Ltd of £87,000 (£87,000 - 2025). Alan Berwick and Nicoleta Camelia Cozma are joint shareholders of Cozber Holdings Ltd and hold all of the share capital.

Cozber Holdings Ltd

Inter company transactions

Included within Debtors is an amount due from Cozber Holdings Ltd of £87,000 (£87,000 - 2025). Alan Berwick and Nicoleta Camelia Cozma are joint shareholders of Cozber Holdings Ltd and hold all of the share capital.

Cozber LtdInter company transactionsIncluded within Debtors is an amount due from Cozber Ltd of £45,818 (£35,818 - 2025). Alan Berwick and Nicoleta Camelia Cozma are joint shareholders of Cozber Ltd and hold all of the share capital.

Cozber Ltd

Inter company transactions

Included within Debtors is an amount due from Cozber Ltd of £45,818 (£35,818 - 2025). Alan Berwick and Nicoleta Camelia Cozma are joint shareholders of Cozber Ltd and hold all of the share capital.

Nicsim LtdInter company transactionsIncluded within Debtors is an amount due from Nicsim Ltd of £111,700 (£111,700 - 2025). Alan Berwick and Nicoleta Camelia Cozma are joint shareholders of Nicsim Ltd and hold all of the share capital.

Nicsim Ltd

Inter company transactions

Included within Debtors is an amount due from Nicsim Ltd of £111,700 (£111,700 - 2025). Alan Berwick and Nicoleta Camelia Cozma are joint shareholders of Nicsim Ltd and hold all of the share capital.

13. Ultimate Controlling Party
The company's ultimate controlling parties are Alan Berwick and Nicoleta Camelia Cozma by virtue of their joint ownership of 100% of the issued share capital in the company.
Page 6