Acorah Software Products - Accounts Production 19.3.550 false true 30 April 2025 16 April 2024 false 1 May 2025 30 April 2026 30 April 2026 SC807140 Mr James Minshall Mr William Minshall Mr Edward Spendlove iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC807140 2025-04-30 SC807140 2026-04-30 SC807140 2025-05-01 2026-04-30 SC807140 frs-core:CurrentFinancialInstruments 2026-04-30 SC807140 frs-core:Non-currentFinancialInstruments 2026-04-30 SC807140 frs-core:ShareCapital 2026-04-30 SC807140 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 SC807140 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC807140 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 SC807140 frs-bus:SmallEntities 2025-05-01 2026-04-30 SC807140 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 SC807140 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC807140 frs-bus:Director1 2025-05-01 2026-04-30 SC807140 frs-bus:Director2 2025-05-01 2026-04-30 SC807140 frs-bus:Director3 2025-05-01 2026-04-30 SC807140 frs-countries:Scotland 2025-05-01 2026-04-30 SC807140 2024-04-15 SC807140 2025-04-30 SC807140 2024-04-16 2025-04-30 SC807140 frs-core:CurrentFinancialInstruments 2025-04-30 SC807140 frs-core:Non-currentFinancialInstruments 2025-04-30 SC807140 frs-core:ShareCapital 2025-04-30 SC807140 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: SC807140
Arlin Ltd
Financial Statements
For The Year Ended 30 April 2026
Hawthorn Tax
Arlin Ltd
Contents
Contents

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

Page 1
Arlin Ltd
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: SC807140

| 30 April 2026 | 30 April 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 235,354 |  | 115,234
|  |  | 235,354 |  | 115,234
CURRENT ASSETS
Debtors | 5 | 1,680 |  | 850 |
Cash at bank and in hand |  | 9,692 |  | 23,458 |
|  | 11,372 |  | 24,308 |
Creditors: Amounts Falling Due Within One Year | 6 | (23,456 ) |  | (1,750 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (12,084 ) |  | 22,558
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 223,270 |  | 137,792
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (169,950 ) |  | (75,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,427 ) |  | -
NET ASSETS |  |  | 50,893 |  | 62,792
CAPITAL AND RESERVES
Called up share capital | 9 |  | 63,000 |  | 63,000
Profit and Loss Account |  |  | (12,107 ) |  | (208 )
SHAREHOLDERS' FUNDS |  |  | 50,893 |  | 62,792

Page 1
Page 2
Arlin Ltd
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 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

Mr Edward Spendlove Director
18/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Arlin Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Arlin Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC807140 . The registered office is Barr Na Criche, Ardpatrick, Tarbert, Argyll And Bute, PA29 6YA.
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
Revenue is recognised to the extent that is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair falue of the consideration received or receivable, excluding discounts, rebates, VAT and other sales taxes.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income 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.
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
Page 3
Page 4
Arlin Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
4. Investment Property

| 30 April 2026
--- | ---
| £
Fair Value
As at 1 May 2025 | 115,234
Additions | 120,120
As at 30 April 2026 | 235,354

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 30 April 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Cost | 235,354 |  | 115,234

5. Debtors

| 30 April 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Deposits held (debtor) | 1,680 |  | 850

6. Creditors: Amounts Falling Due Within One Year

| 30 April 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Deposits held (creditor) | 1,680 |  | 850
Accruals and deferred income | 700 |  | 900
Directors' loan accounts | 21,076 |  | -
| 23,456 |  | 1,750

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

| 30 April 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 169,950 |  | 75,000

8. Secured Creditors
Of the creditors the following amounts are secured.
The Company has granted Standard Security in relation to Flat 2/1, 51 Boyd Street, Glasgow to Lendinvest PLC. The Company has also granted Standard Security in relation to Flat 3/2, 24 Tulloch Street, Glasgow to Aldemore Bank PLC, a wholly owned subsidiary of FirstRand Group.

| 30 April 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 169,950 |  | 75,000

Page 4
Page 5
Arlin Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
9. Share Capital

| 30 April 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 63,000 |  | 63,000

10. Related Party Transactions
The three directors William Minshall, James Minshall and Edward Spendlove loaned Arlin Ltd a total of £20,000 in the period (2025: £nil). Interest has been charged on each director's loan balance at the rate of the UK Consumer Prices Index inflation rate at the start of the period + 1.5%.
The balances and interest accrued are as follows:
William Minshall has loaned £8,000 to the business in the period (2025: £nil). Total interest accrued this year on William's balance was £430.36 (2025: £nil). James Minshall has loaned £8,000 to the business in the period (2025: £nil). Total interest accrued this year on James's balance was £430.36 (2025: £nil). Edward Spendlove has loaned £4,000 to the business in the period (2025: £nil). Total interest accrued this year on Edward's balance was £215.18 (2025: £nil).
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