Acorah Software Products - Accounts Production 19.4.300 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC598987 Mrs Charleen Watt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC598987 2024-11-30 SC598987 2025-11-30 SC598987 2024-12-01 2025-11-30 SC598987 frs-core:CurrentFinancialInstruments 2025-11-30 SC598987 frs-core:Non-currentFinancialInstruments 2025-11-30 SC598987 frs-core:PlantMachinery 2025-11-30 SC598987 frs-core:PlantMachinery 2024-12-01 2025-11-30 SC598987 frs-core:PlantMachinery 2024-11-30 SC598987 frs-core:CapitalRedemptionReserve 2025-11-30 SC598987 frs-core:ShareCapital 2025-11-30 SC598987 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC598987 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC598987 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC598987 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC598987 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC598987 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC598987 frs-bus:Director1 2024-12-01 2025-11-30 SC598987 frs-core:CurrentFinancialInstruments 1 2025-11-30 SC598987 frs-core:CurrentFinancialInstruments 2 2025-11-30 SC598987 frs-countries:Scotland 2024-12-01 2025-11-30 SC598987 2023-11-30 SC598987 2024-11-30 SC598987 2023-12-01 2024-11-30 SC598987 frs-core:CurrentFinancialInstruments 2024-11-30 SC598987 frs-core:Non-currentFinancialInstruments 2024-11-30 SC598987 frs-core:CapitalRedemptionReserve 2024-11-30 SC598987 frs-core:ShareCapital 2024-11-30 SC598987 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 SC598987 frs-core:CurrentFinancialInstruments 1 2024-11-30 SC598987 frs-core:CurrentFinancialInstruments 2 2024-11-30
Registered number: SC598987
Steen Property Developments Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
M Squared Accountants Ltd
Steen Property Developments Ltd
Contents
Contents

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

Page 1
Steen Property Developments Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: SC598987

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 5 |  | 468,499 |  | 468,499
|  |  | 468,499 |  | 468,499
CURRENT ASSETS
Cash at bank and in hand |  | 844 |  | 69 |
|  | 844 |  | 69 |
Creditors: Amounts Falling Due Within One Year | 6 | (119,037 ) |  | (112,518 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (118,193 ) |  | (112,449 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 350,306 |  | 356,050
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (402,230 ) |  | (403,585 )
NET LIABILITIES |  |  | (51,924 ) |  | (47,535 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Capital contribution reserve |  |  | 43,344 |  | 43,344
Profit and Loss Account |  |  | (95,368 ) |  | (90,979 )
SHAREHOLDERS' FUNDS |  |  | (51,924) |  | (47,535)

Page 1
Page 2
Steen Property Developments Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 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

Mrs Charleen Watt Director
25/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Steen Property Developments Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Steen Property Developments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC598987 . The registered office is 17 Thomson Road, Peterhead, Aberdeenshire, AB42 3FJ.
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:

Plant & Machinery | 25% Straight line

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: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 December 2024 | 96,117
As at 30 November 2025 | 96,117
Depreciation
As at 1 December 2024 | 96,117
As at 30 November 2025 | 96,117

...CONTINUED
Page 3
Page 4
Steen Property Developments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 December 2024 and 30 November 2025 | 468,499

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 944 |  | -
Loan from Building Services Ltd | 23,856 |  | 23,856
Loan from Watt Weighing Ltd | 2,000 |  | 2,000
Loan from Faithful Spark Electricians Ltd | 3,609 |  | -
Accruals and deferred income | 1,000 |  | -
Director's loan account | 87,628 |  | 86,662
| 119,037 |  | 112,518

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 402,230 |  | 403,585

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4