Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC547299 C Laird true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC547299 2024-12-31 SC547299 2025-12-31 SC547299 2025-01-01 2025-12-31 SC547299 frs-core:CurrentFinancialInstruments 2025-12-31 SC547299 frs-core:ShareCapital 2025-12-31 SC547299 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC547299 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC547299 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC547299 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC547299 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC547299 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC547299 1 2025-01-01 2025-12-31 SC547299 frs-core:UnlistedNon-exchangeTraded 2025-12-31 SC547299 frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC547299 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC547299 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 SC547299 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC547299 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 SC547299 frs-bus:Director1 2025-01-01 2025-12-31 SC547299 frs-countries:Scotland 2025-01-01 2025-12-31 SC547299 2023-12-31 SC547299 2024-12-31 SC547299 2024-01-01 2024-12-31 SC547299 frs-core:CurrentFinancialInstruments 2024-12-31 SC547299 frs-core:ShareCapital 2024-12-31 SC547299 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC547299
XL Investments Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director C Laird
Company Number SC547299
Registered Office XI House
Woodburn Road
Blackburn
Aberdeen
AB21 0PS
Page 1
Page 2
Balance Sheet
Registered number: SC547299
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 1 1
1 1
CURRENT ASSETS
Debtors 5 1,444,589 1,444,589
1,444,589 1,444,589
Creditors: Amounts Falling Due Within One Year 6 (721,685 ) (721,685 )
NET CURRENT ASSETS (LIABILITIES) 722,904 722,904
TOTAL ASSETS LESS CURRENT LIABILITIES 722,905 722,905
NET ASSETS 722,905 722,905
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 722,904 722,904
SHAREHOLDERS' FUNDS 722,905 722,905
Page 2
Page 3
For the year ending 31 December 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 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
C Laird
Director
25th August 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
XL Investments Holdings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC547299 . The registered office is XI House, Woodburn Road, Blackburn, Aberdeen, AB21 0PS.
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. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2024: NIL)
- -
4. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 1
As at 31 December 2025 1
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 1
As at 1 January 2025 1
Page 4
Page 5
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 1,422,654 1,422,654
Amounts owed by participating interests 21,935 21,935
1,444,589 1,444,589
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Amounts owed to group undertakings 131,391 131,391
Amounts owed to participating interests 590,294 590,294
721,685 721,685
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Ultimate Controlling Party
The ultimate controlling party is the director.
Page 5