Acn Property Sourcing Ltd

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

Registered number: SC785344

		31 October 2025		31 October 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,192		-

			2,192		-
CURRENT ASSETS
Debtors	5	3,075		-
Cash at bank and in hand		2,643		1,998

		5,718		1,998
Creditors: Amounts Falling Due Within One Year	6	(9,400 )		(6,887 )

NET CURRENT ASSETS (LIABILITIES)			(3,682 )		(4,889 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,490 )		(4,889 )

NET LIABILITIES			(1,490 )		(4,889 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(1,491 )		(4,890 )

SHAREHOLDERS' FUNDS			(1,490)		(4,889)

For the year ending 31 October 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 Adam Newlands

Director

27/07/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Acn Property Sourcing Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC785344 . The registered office is 7 Whitefield Court, Buckie, Scotland, AB56 1EY.

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:

Computer Equipment

33.33% Staright line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 November 2024	-
Additions	2,383

As at 31 October 2025	2,383

Depreciation
As at 1 November 2024	-
Provided during the period	191

As at 31 October 2025	191

Net Book Value
As at 31 October 2025	2,192

As at 1 November 2024	-

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Acn Property Sourcing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Debtors

	31 October 2025	31 October 2024
	£	£
Due within one year
Amounts owed by group undertakings	3,075	-

6. Creditors: Amounts Falling Due Within One Year

	31 October 2025	31 October 2024
	£	£
Accruals and deferred income	780	-
Directors' loan accounts	8,620	5,656
Amounts owed to group undertakings	-	1,231

	9,400	6,887

7. Share Capital

	31 October 2025	31 October 2024
	£	£
Allotted, Called up and fully paid	1	1

8. Related Party Transactions

Amount due to/from Group undertaking:

As at 31/10/2025, the company had an outstanding balance of £3,075 receivable from its parent company, ACN Property Group Ltd. This balance represents intercompany transactions arising in the normal course of business. The comparative balance as at 31/10/2024 was £1,231 payable.

Director’s Loan :

As at 31/10/2025, the director’s loan account had a balance of £8,620 payable to the directors (2024: £5,656 payable). This loan is interest‑free, unsecured, and has no fixed repayment terms.

9. Ultimate Controlling Party

The company's ultimate controlling party is ACN Property Group Ltd by virtue of his ownership of 100% of the issued share capital in the company.

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