Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC717841 Mr Lewis Page Lewis Page true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC717841 2025-03-31 SC717841 2026-03-31 SC717841 2025-04-01 2026-03-31 SC717841 frs-core:Non-currentFinancialInstruments 2026-03-31 SC717841 frs-core:InvestmentPropertyIncludedWithinPPE 2026-03-31 SC717841 frs-core:InvestmentPropertyIncludedWithinPPE 2025-04-01 2026-03-31 SC717841 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 SC717841 frs-core:ShareCapital 2026-03-31 SC717841 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC717841 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC717841 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC717841 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC717841 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC717841 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC717841 1 2025-04-01 2026-03-31 SC717841 frs-bus:Director1 2025-04-01 2026-03-31 SC717841 frs-countries:Scotland 2025-04-01 2026-03-31 SC717841 2024-03-31 SC717841 2025-03-31 SC717841 2024-04-01 2025-03-31 SC717841 frs-core:Non-currentFinancialInstruments 2025-03-31 SC717841 frs-core:ShareCapital 2025-03-31 SC717841 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC717841
CGS Property Management Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC717841
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,081,070 2,135,635
2,081,070 2,135,635
CURRENT ASSETS
Debtors 5 6,687 594
Cash at bank and in hand 189,517 11,895
196,204 12,489
Creditors: Amounts Falling Due Within One Year 6 (421,709 ) (537,915 )
NET CURRENT ASSETS (LIABILITIES) (225,505 ) (525,426 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,855,565 1,610,209
Creditors: Amounts Falling Due After More Than One Year 7 (1,907,948 ) (1,714,032 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (32,472 ) (22,270 )
NET LIABILITIES (84,855 ) (126,093 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (84,955 ) (126,193 )
SHAREHOLDERS' FUNDS (84,855) (126,093)
Page 1
Page 2
For the year ending 31 March 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
Mr Lewis Page
Director
24/08/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CGS Property Management Limited is a private company, limited by shares, incorporated in Scotland, registered number SC717841 . The registered office is 100f Saughton Road North, Edinburgh, City Of Edinburgh, EH12 7JN.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
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)
- -
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 April 2025 2,135,635
Additions 8,661
Disposals (104,032 )
Revaluation 40,806
As at 31 March 2026 2,081,070
Net Book Value
As at 31 March 2026 2,081,070
As at 1 April 2025 2,135,635
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5. Debtors
2026 2025
£ £
Due within one year
Other debtors 6,687 594
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 421,709 537,915
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 1,907,948 1,714,032
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is LJP Holdings Limited . LJP Holdings Limited was incorporated in Scotland. The ultimate controlling party is Lewis Page who controls 100% of the shares of LJP Holdings Limited.
11. Charges
At the balance sheet date the following charges were outstanding:
Lendinvest BTL Limited holds three charges over three properties and assets held within the company.
Paragon Bank PLC holds one charge over one property and assets held within the company.
Shawbrook Bank Limited holds one charge over one property and assets held within the company.
The Mortgage Lender Limited holds one charge over one property and assets held within the company.
Paratus Amc Limited holds one charge over one property and assets held within the company.
Vida Bank Limited Trading as Vida Homeloans holds one charge over one property and assets held within the company.
Aldermore Bank PLC holds one charge over six properties and assets held within the company.
Hampshire Trust Bank PLC holds one charge over one property held within the company.
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