Acorah Software Products - Accounts Production 19.1.200 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 SC296398 W W Strachan true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC296398 2025-02-28 SC296398 2026-02-28 SC296398 2025-03-01 2026-02-28 SC296398 frs-core:CurrentFinancialInstruments 2026-02-28 SC296398 frs-core:Non-currentFinancialInstruments 2026-02-28 SC296398 frs-core:ShareCapital 2026-02-28 SC296398 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 SC296398 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 SC296398 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 SC296398 frs-bus:SmallEntities 2025-03-01 2026-02-28 SC296398 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 SC296398 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 SC296398 1 2025-03-01 2026-02-28 SC296398 frs-bus:Director1 2025-03-01 2026-02-28 SC296398 frs-countries:Scotland 2025-03-01 2026-02-28 SC296398 2024-02-29 SC296398 2025-02-28 SC296398 2024-03-01 2025-02-28 SC296398 frs-core:CurrentFinancialInstruments 2025-02-28 SC296398 frs-core:Non-currentFinancialInstruments 2025-02-28 SC296398 frs-core:ShareCapital 2025-02-28 SC296398 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: SC296398
Sharp Finish Property Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
Sharp Finish Property Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Sharp Finish Property Ltd
Company Information
For The Year Ended 28 February 2026
Company Information

Director | W W Strachan
Company Number | SC296398
Registered Office | 5 Carden Place
| Aberdeen
| AB10 1UT

Page 1
Page 2
Sharp Finish Property Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: SC296398

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 696,500 |  | 696,500
|  |  | 696,500 |  | 696,500
CURRENT ASSETS
Cash at bank and in hand |  | 167 |  | 132 |
|  | 167 |  | 132 |
Creditors: Amounts Falling Due Within One Year | 5 | (155,682 ) |  | (137,160 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (155,515 ) |  | (137,028 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 540,985 |  | 559,472
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (526,731 ) |  | (527,465 )
NET ASSETS |  |  | 14,254 |  | 32,007
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 13,254 |  | 31,007
SHAREHOLDERS' FUNDS |  |  | 14,254 |  | 32,007

Page 2
Page 3
Sharp Finish Property Ltd
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 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

W W Strachan Director
24th July 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Sharp Finish Property Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Sharp Finish Property Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC296398 . 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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Investment Properties
In accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 no
depreciation is provided in respect of freehold properties held as investments. This is a departure from the
requirements of the Companies Act 2006 which requires all properties to be depreciated. Such properties are
held for investment and not for consumption and the directors consider that to depreciate them would not give a
true and fair view. Depreciation is only one of the many elements reflected in the annual valuation of properties
and accordingly the amount of depreciation which might otherwise have been changed cannot be separately
identified or quantified.
The directors believe that the value of investment properties in the financial statements are represented at their
fair value. Investment properties are valued in accordance with the applicable accounting standards, which
require that fair value is determined based on market conditions, comparable property transactions and other
relevant factors.The directors believe that the methodology and assumptions used to determine the fair value of
investment properties are appropriate and that no material adjustments are necessary.
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 (2025: NIL)
- -
4. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 March 2025 and 28 February 2026 | 696,500

Page 4
Page 5
Sharp Finish Property Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 734 |  | 2,199
Amounts owed to participating interests | 70,350 |  | 70,350
Other creditors | 83,700 |  | 61,275
Taxation and social security | 898 |  | 3,336
| 155,682 |  | 137,160

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 526,731 |  | 527,465

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

8. Ultimate Controlling Party
The controlling party is W W F Strachan.
Page 5