Acorah Software Products - Accounts Production 19.3.550 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC518738 Mr Christopher O'Brien Mr Gary Sharp iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC518738 2024-09-30 SC518738 2025-09-30 SC518738 2024-10-01 2025-09-30 SC518738 frs-core:CurrentFinancialInstruments 2025-09-30 SC518738 frs-core:Non-currentFinancialInstruments 2025-09-30 SC518738 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 SC518738 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 SC518738 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 SC518738 frs-core:RevaluationReserve 2024-09-30 SC518738 frs-core:RevaluationReserve 2025-09-30 SC518738 frs-core:ShareCapital 2025-09-30 SC518738 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 SC518738 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 SC518738 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC518738 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC518738 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC518738 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC518738 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC518738 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC518738 frs-bus:Director1 2024-10-01 2025-09-30 SC518738 frs-bus:Director2 2024-10-01 2025-09-30 SC518738 frs-countries:Scotland 2024-10-01 2025-09-30 SC518738 2023-09-30 SC518738 2024-09-30 SC518738 2023-10-01 2024-09-30 SC518738 frs-core:CurrentFinancialInstruments 2024-09-30 SC518738 frs-core:Non-currentFinancialInstruments 2024-09-30 SC518738 frs-core:RevaluationReserve 2024-09-30 SC518738 frs-core:ShareCapital 2024-09-30 SC518738 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC518738
Simply IRE 4 Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Simply IRE 4 Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Simply IRE 4 Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC518738

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,302,400 |  | 2,302,400
|  |  | 2,302,400 |  | 2,302,400
CURRENT ASSETS
Debtors | 5 | 890,963 |  | 44,538 |
Cash at bank and in hand |  | 19,056 |  | 106,078 |
|  | 910,019 |  | 150,616 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,327,747 ) |  | (361,774 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (417,728 ) |  | (211,158 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,884,672 |  | 2,091,242
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,649,500 ) |  | (1,649,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (154,949 ) |  | (154,949 )
NET ASSETS |  |  | 80,223 |  | 286,793
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Revaluation reserve | 10 |  | 815,519 |  | 815,519
Profit and Loss Account |  |  | (735,298 ) |  | (528,728 )
SHAREHOLDERS' FUNDS |  |  | 80,223 |  | 286,793

Page 1
Page 2
Simply IRE 4 Ltd
Balance Sheet (continued)
As At 30 September 2025
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
22 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Simply IRE 4 Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Simply IRE 4 Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC518738 . The registered office is Stewart House Pochard Way, Strathclyde Business Park, Bellshill, 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 | NIL Depreciation

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 | 2,302,400
As at 30 September 2025 | 2,302,400

...CONTINUED
Page 3
Page 4
Simply IRE 4 Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025 | 2,302,400
As at 1 October 2024 | 2,302,400

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 49,583 |  | 44,538
Amounts owed by group undertakings | 456,315 |  | -
Amounts owed by related parties (Debtors < 1 year) | 385,065 |  | -
| 890,963 |  | 44,538

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 14,286 |  | 14,208
VAT | 8,024 |  | 36,232
Other creditors | 11,314 |  | 11,314
Accruals and deferred income | 11,131 |  | 9,000
Amounts owed to group undertakings | 1,247,992 |  | -
Amounts owed to associates | 35,000 |  | -
Amounts owed to related parties | - |  | 291,020
| 1,327,747 |  | 361,774

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,649,500 |  | 1,649,500

8. Deferred Taxation
The provision for deferred taxation is made up of revaluation reserve.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 154,949 |  | 154,949

Page 4
Page 5
Simply IRE 4 Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 October 2024 | 815,519 | (528,728 )
Loss for the year and total comprehensive income | - | (206,570 )
As at 30 September 2025 | 815,519 | (735,298 )

Page 5