Acorah Software Products - Accounts Production 19.1.200 false true true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC584901 W W Strachan W W Strachan true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC584901 2025-01-31 SC584901 2026-01-31 SC584901 2025-02-01 2026-01-31 SC584901 frs-core:CurrentFinancialInstruments 2026-01-31 SC584901 frs-core:Non-currentFinancialInstruments 2026-01-31 SC584901 frs-core:ShareCapital 2026-01-31 SC584901 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC584901 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC584901 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC584901 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC584901 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC584901 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC584901 1 2025-02-01 2026-01-31 SC584901 frs-bus:Director1 2025-02-01 2026-01-31 SC584901 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 SC584901 frs-countries:Scotland 2025-02-01 2026-01-31 SC584901 2024-01-31 SC584901 2025-01-31 SC584901 2024-02-01 2025-01-31 SC584901 frs-core:CurrentFinancialInstruments 2025-01-31 SC584901 frs-core:Non-currentFinancialInstruments 2025-01-31 SC584901 frs-core:ShareCapital 2025-01-31 SC584901 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC584901
Loch Properties (Scotland) Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director W W Strachan
Secretary W W Strachan
Company Number SC584901
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC584901
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 76,920 76,920
76,920 76,920
CURRENT ASSETS
Debtors 5 1 1
Cash at bank and in hand 55 41
56 42
Creditors: Amounts Falling Due Within One Year 6 (96,347 ) (94,506 )
NET CURRENT ASSETS (LIABILITIES) (96,291 ) (94,464 )
TOTAL ASSETS LESS CURRENT LIABILITIES (19,371 ) (17,544 )
Creditors: Amounts Falling Due After More Than One Year 7 - (1,150 )
NET LIABILITIES (19,371 ) (18,694 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (19,372 ) (18,695 )
SHAREHOLDERS' FUNDS (19,371) (18,694)
Page 2
Page 3
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 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
18th July 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Loch Properties (Scotland) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC584901 . 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. Going Concern Disclosure
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.
2.3. Investment Properties
All investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in
fair value is recognised in profit or loss.
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
- -
4. Investment Property
2026
£
Fair Value
As at 1 February 2025 and 31 January 2026 76,920
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 1 1
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1 -
Bank loans and overdrafts 1,390 2,300
Other creditors 94,956 92,206
96,347 94,506
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 1,150
8. Share Capital
2026 2025
£ £
Called Up Share Capital not Paid 1 1
Amount of Allotted, Called Up Share Capital 1 1
9. Ultimate Controlling Party
The ultimate controlling party is W W F Strachan.
Page 5