Acorah Software Products - Accounts Production 19.3.600 false true 5 April 2025 6 April 2024 false 6 April 2025 5 April 2026 5 April 2026 SC286705 Ms Heather Templeton Ms Mary Templeton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC286705 2025-04-05 SC286705 2026-04-05 SC286705 2025-04-06 2026-04-05 SC286705 frs-core:CurrentFinancialInstruments 2026-04-05 SC286705 frs-core:Non-currentFinancialInstruments 2026-04-05 SC286705 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-04-05 SC286705 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-06 2026-04-05 SC286705 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-05 SC286705 frs-core:PlantMachinery 2026-04-05 SC286705 frs-core:PlantMachinery 2025-04-06 2026-04-05 SC286705 frs-core:PlantMachinery 2025-04-05 SC286705 frs-core:RevaluationReserve 2025-04-05 SC286705 frs-core:RevaluationReserve 2026-04-05 SC286705 frs-core:ShareCapital 2026-04-05 SC286705 frs-core:RetainedEarningsAccumulatedLosses 2025-04-06 2026-04-05 SC286705 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-04-05 SC286705 frs-core:RetainedEarningsAccumulatedLosses 2026-04-05 SC286705 frs-bus:PrivateLimitedCompanyLtd 2025-04-06 2026-04-05 SC286705 frs-bus:FilletedAccounts 2025-04-06 2026-04-05 SC286705 frs-bus:SmallEntities 2025-04-06 2026-04-05 SC286705 frs-bus:AuditExempt-NoAccountantsReport 2025-04-06 2026-04-05 SC286705 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-06 2026-04-05 SC286705 frs-bus:Director1 2025-04-06 2026-04-05 SC286705 frs-bus:CompanySecretary1 2025-04-06 2026-04-05 SC286705 frs-countries:Scotland 2025-04-06 2026-04-05 SC286705 2024-04-05 SC286705 2025-04-05 SC286705 2024-04-06 2025-04-05 SC286705 frs-core:CurrentFinancialInstruments 2025-04-05 SC286705 frs-core:Non-currentFinancialInstruments 2025-04-05 SC286705 frs-core:RevaluationReserve 2025-04-05 SC286705 frs-core:ShareCapital 2025-04-05 SC286705 frs-core:RetainedEarningsAccumulatedLosses 2025-04-05
Registered number: SC286705
Templeton Properties (Scotland) Limited
Financial Statements
For The Year Ended 5 April 2026
Templeton Properties (Scotland) Limited
Contents
Contents

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

Page 1
Templeton Properties (Scotland) Limited
Balance Sheet
As At 5 April 2026
Balance Sheet
Registered number: SC286705

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 50,529 |  | 52,052
|  |  | 50,529 |  | 52,052
CURRENT ASSETS
Cash at bank and in hand |  | 5,670 |  | 2,795 |
|  | 5,670 |  | 2,795 |
Creditors: Amounts Falling Due Within One Year | 5 | (74,917 ) |  | (77,123 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (69,247 ) |  | (74,328 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (18,718 ) |  | (22,276 )
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (72,910 ) |  | (72,910 )
NET LIABILITIES |  |  | (91,628 ) |  | (95,186 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Revaluation reserve | 8 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (92,629 ) |  | (96,187 )
SHAREHOLDERS' FUNDS |  |  | (91,628) |  | (95,186)

Page 1
Page 2
Templeton Properties (Scotland) Limited
Balance Sheet (continued)
As At 5 April 2026
For the year ending 5 April 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 her 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

Ms Heather Templeton Director
30/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Templeton Properties (Scotland) Limited
Notes to the Financial Statements
For The Year Ended 5 April 2026
Notes to the Financial Statements
1. General Information
Templeton Properties (Scotland) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC286705 . The registered office is Flat 1/2 7 Park Quadrant, Glasgow, G3 6BS.
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 for goods supplied and
services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have
transferred to the buyer (usaullay on despatch of goods); the amount of revenue can be measured reliably;
it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be
incurred in respect of the transactions can be measured reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated
depreciation and imparement losses. Any tangible assets carried at revalued amounts are recorded at
faire value at the date of revaluation less any subsequent accumulated depreciation and subsequent
accumulated impairment losses.
An increase in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive
income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same
asset previously recognised in other comprehensive income to the extent of any previously recognised
revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds
the accumulated revaluation gains accumulated in equity in respect of that asset , the excess shall be
recognised in profit or loss.
Depreciation is provided on the following bases:

Freehold | 2% on cost
Plant & Machinery | 20% on cost

IMPAIRMENT
A review for indicators or impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
2.4. Financial Instruments
A financial asset or financial liability is recognised only when the entity becomes party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment in subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit and loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
...CONTINUED
Page 3
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Templeton Properties (Scotland) Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2026
2.4. Financial Instruments - continued
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment no previously been recognised.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 6 April 2025 | 76,139 | 26,373 | 102,512
As at 5 April 2026 | 76,139 | 26,373 | 102,512
Depreciation
As at 6 April 2025 | 24,087 | 26,373 | 50,460
Provided during the period | 1,523 | - | 1,523
As at 5 April 2026 | 25,610 | 26,373 | 51,983
Net Book Value
As at 5 April 2026 | 50,529 | - | 50,529
As at 6 April 2025 | 52,052 | - | 52,052

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Other creditors | 74,557 |  | 76,764
Accruals and deferred income | 360 |  | 360
| 74,917 |  | 77,123

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 72,910 |  | 72,910

7. Share Capital

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

Page 4
Page 5
Templeton Properties (Scotland) Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2026
8. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 6 April 2025 | 1,000 | (96,187 )
Profit for the year and total comprehensive income | - | 3,558
As at 5 April 2026 | 1,000 | (92,629 )

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