Acorah Software Products - Accounts Production 19.2.450 false true 31 July 2025 1 August 2024 false 1 August 2025 31 July 2026 31 July 2026 SC603623 Mrs Lisa-Jane Dempsey Mr Stephen Dempsey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC603623 2025-07-31 SC603623 2026-07-31 SC603623 2025-08-01 2026-07-31 SC603623 frs-core:CurrentFinancialInstruments 2026-07-31 SC603623 frs-core:Non-currentFinancialInstruments 2026-07-31 SC603623 frs-core:FurnitureFittings 2026-07-31 SC603623 frs-core:FurnitureFittings 2025-08-01 2026-07-31 SC603623 frs-core:FurnitureFittings 2025-07-31 SC603623 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-07-31 SC603623 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-01 2026-07-31 SC603623 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 SC603623 frs-core:ShareCapital 2026-07-31 SC603623 frs-core:RetainedEarningsAccumulatedLosses 2026-07-31 SC603623 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2026-07-31 SC603623 frs-bus:FilletedAccounts 2025-08-01 2026-07-31 SC603623 frs-bus:SmallEntities 2025-08-01 2026-07-31 SC603623 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-07-31 SC603623 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-07-31 SC603623 frs-bus:Director1 2025-08-01 2026-07-31 SC603623 frs-bus:Director2 2025-08-01 2026-07-31 SC603623 frs-countries:Scotland 2025-08-01 2026-07-31 SC603623 2024-07-31 SC603623 2025-07-31 SC603623 2024-08-01 2025-07-31 SC603623 frs-core:CurrentFinancialInstruments 2025-07-31 SC603623 frs-core:Non-currentFinancialInstruments 2025-07-31 SC603623 frs-core:ShareCapital 2025-07-31 SC603623 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31
Registered number: SC603623
True Build Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2026
TaxAssist West Edinburgh
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC603623
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 80,329 80,391
80,329 80,391
CURRENT ASSETS
Debtors 5 1,029 244
Cash at bank and in hand 5,858 27,689
6,887 27,933
Creditors: Amounts Falling Due Within One Year 6 (31,013 ) (50,238 )
NET CURRENT ASSETS (LIABILITIES) (24,126 ) (22,305 )
TOTAL ASSETS LESS CURRENT LIABILITIES 56,203 58,086
Creditors: Amounts Falling Due After More Than One Year 7 (71,215 ) (71,215 )
NET LIABILITIES (15,012 ) (13,129 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (15,112 ) (13,229 )
SHAREHOLDERS' FUNDS (15,012) (13,129)
Page 1
Page 2
For the year ending 31 July 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 Lisa-Jane Dempsey
Director
31/08/2026
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
True Build Investments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC603623 . The registered office is 119 St.Johns Road, Edinburgh, Scotland, EH12 7SB.
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:
Freehold No depreciation
Fixtures & Fittings 20% Straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2025 80,207 306 80,513
As at 31 July 2026 80,207 306 80,513
Depreciation
As at 1 August 2025 - 122 122
Provided during the period - 62 62
As at 31 July 2026 - 184 184
Net Book Value
As at 31 July 2026 80,207 122 80,329
As at 1 August 2025 80,207 184 80,391
Page 3
Page 4
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 682 -
Other debtors 347 244
1,029 244
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 31,013 50,238
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other loans 71,215 71,215
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 4