Acorah Software Products - Accounts Production 19.3.600 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 SC042201 Mrs H Sutherland Mr R E Sutherland Mr R E D Sutherland and Mrs H Sutherland true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC042201 2025-05-31 SC042201 2026-05-31 SC042201 2025-06-01 2026-05-31 SC042201 frs-core:CurrentFinancialInstruments 2026-05-31 SC042201 frs-core:Non-currentFinancialInstruments 2026-05-31 SC042201 frs-core:ComputerEquipment 2026-05-31 SC042201 frs-core:ComputerEquipment 2025-06-01 2026-05-31 SC042201 frs-core:ComputerEquipment 2025-05-31 SC042201 frs-core:FurnitureFittings 2026-05-31 SC042201 frs-core:FurnitureFittings 2025-06-01 2026-05-31 SC042201 frs-core:FurnitureFittings 2025-05-31 SC042201 frs-core:RevaluationReserve 2025-05-31 SC042201 frs-core:RevaluationReserve 2026-05-31 SC042201 frs-core:ShareCapital 2026-05-31 SC042201 frs-core:RetainedEarningsAccumulatedLosses 2025-06-01 2026-05-31 SC042201 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-05-31 SC042201 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 SC042201 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 SC042201 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 SC042201 frs-bus:SmallEntities 2025-06-01 2026-05-31 SC042201 frs-bus:AuditExemptWithAccountantsReport 2025-06-01 2026-05-31 SC042201 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 SC042201 1 2025-06-01 2026-05-31 SC042201 frs-bus:Director1 2025-06-01 2026-05-31 SC042201 frs-bus:Director2 2025-06-01 2026-05-31 SC042201 frs-countries:Scotland 2025-06-01 2026-05-31 SC042201 2024-05-31 SC042201 2025-05-31 SC042201 2024-06-01 2025-05-31 SC042201 frs-core:CurrentFinancialInstruments 2025-05-31 SC042201 frs-core:Non-currentFinancialInstruments 2025-05-31 SC042201 frs-core:RevaluationReserve 2024-05-31 SC042201 frs-core:RevaluationReserve 2025-05-31 SC042201 frs-core:ShareCapital 2024-05-31 SC042201 frs-core:ShareCapital 2025-05-31 SC042201 frs-core:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-31 SC042201 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-05-31 SC042201 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: SC042201
DUDARWIN PROPERTIES LIMITED
Unaudited Financial Statements
For The Year Ended 31 May 2026
DUDARWIN PROPERTIES LIMITED
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Statement of Changes in Equity | 4
Notes to the Financial Statements | 5—7

Page 1
DUDARWIN PROPERTIES LIMITED
Accountants' Report
For The Year Ended 31 May 2026
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of DUDARWIN PROPERTIES LIMITED for the year ended 31 May 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DUDARWIN PROPERTIES LIMITED for the year ended 31 May 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts.
This report is made solely to the directors of DUDARWIN PROPERTIES LIMITED , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of DUDARWIN PROPERTIES LIMITED and state those matters that we have agreed to state to the directors of DUDARWIN PROPERTIES LIMITED , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DUDARWIN PROPERTIES LIMITED and its directors, as a body, for our work or for this report.
It is your duty to ensure that DUDARWIN PROPERTIES LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of DUDARWIN PROPERTIES LIMITED . You consider that DUDARWIN PROPERTIES LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of DUDARWIN PROPERTIES LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

06/08/2026

G O Thomson & Co
Chartered Accountants
13 Hope Street
Lanark
ML11 7NL
Page 1
Page 2
DUDARWIN PROPERTIES LIMITED
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: SC042201

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,577 |  | 6,775
Investment Properties | 5 |  | 1,114,720 |  | 1,124,377
|  |  | 1,122,297 |  | 1,131,152
CURRENT ASSETS
Debtors | 6 | 1,492 |  | 523 |
Cash at bank and in hand |  | 3,799 |  | 12,388 |
|  | 5,291 |  | 12,911 |
Creditors: Amounts Falling Due Within One Year | 7 | (17,636 ) |  | (19,991 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (12,345 ) |  | (7,080 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,109,952 |  | 1,124,072
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (863,990 ) |  | (863,990 )
NET ASSETS |  |  | 245,962 |  | 260,082
CAPITAL AND RESERVES
Called up share capital |  |  | 102 |  | 102
Revaluation reserve | 10 |  | 7,480 |  | 7,480
Profit and Loss Account |  |  | 238,380 |  | 252,500
SHAREHOLDERS' FUNDS |  |  | 245,962 |  | 260,082

Page 2
Page 3
DUDARWIN PROPERTIES LIMITED
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 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

Mrs H Sutherland Director
06/08/2026

The notes on pages 5 to 7 form part of these financial statements.
Page 3
Page 4
DUDARWIN PROPERTIES LIMITED
Statement of Changes in Equity
For The Year Ended 31 May 2026
Statement of Changes in Equity

| Share Capital | Revaluation reserve | Profit and Loss Account | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 1 June 2024 | 102 | 7,480 | 258,753 | 266,335
Loss for the year and total comprehensive income | - | - | (2,803 ) | (2,803)
Dividends paid | - | - | (3,450) | (3,450)
As at 31 May 2025 and 1 June 2025 | 102 | 7,480 | 252,500 | 260,082
Loss for the year and total comprehensive income | - | - | (11,170 ) | (11,170)
Dividends paid | - | - | (2,950) | (2,950)
As at 31 May 2026 | 102 | 7,480 | 238,380 | 245,962

Page 4
Page 5
DUDARWIN PROPERTIES LIMITED
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
DUDARWIN PROPERTIES LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC042201 . The registered office is 13 Hope Street, Lanark, Lanarkshire, ML11 7NL.
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:

Fixtures & Fittings | 20% on reducing balance
Computer Equipment | 33% on cost

2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2025 | 20,490 | 1,280 | 21,770
Additions | 2,650 | 469 | 3,119
As at 31 May 2026 | 23,140 | 1,749 | 24,889

...CONTINUED
Page 5
Page 6
DUDARWIN PROPERTIES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026

Depreciation
As at 1 June 2025 | 14,439 | 556 | 14,995
Provided during the period | 1,740 | 577 | 2,317
As at 31 May 2026 | 16,179 | 1,133 | 17,312
Net Book Value
As at 31 May 2026 | 6,961 | 616 | 7,577
As at 1 June 2025 | 6,051 | 724 | 6,775

5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 June 2025 | 1,124,377
Additions | 9,534
Disposals | (19,191 )
As at 31 May 2026 | 1,114,720

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Cost | 1,114,720 |  | 1,124,377
Accumulated depreciation and impairment | 139,065 |  | 116,771
Carrying amount | 975,655 |  | 1,007,606

Investment property was valued on an open market basis on 31 May 2026 by the directors.
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,472 |  | 509
Other debtors | 20 |  | 14
| 1,492 |  | 523

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 16,626 |  | 19,322
Taxation and social security | 1,010 |  | 669
| 17,636 |  | 19,991

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other loans | 863,990 |  | 863,990

Page 6
Page 7
DUDARWIN PROPERTIES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
9. Secured Creditors
The following secured debts are included within creditors:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other Creditors | 863,990 |  | 863,990

10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 June 2025 | 7,480 | 252,500
Loss for the year and total comprehensive income | - | (11,170 )
Dividends paid | - | (2,950)
As at 31 May 2026 | 7,480 | 238,380

11. Ultimate Controlling Party
The company's ultimate controlling party is Mr R E D Sutherland and Mrs H Sutherland .
Page 7