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 SC187603 H M Patterson M A Patterson S A Patterson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC187603 2024-12-31 SC187603 2025-12-31 SC187603 2025-01-01 2025-12-31 SC187603 frs-core:CurrentFinancialInstruments 2025-12-31 SC187603 frs-core:ComputerEquipment 2025-12-31 SC187603 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC187603 frs-core:ComputerEquipment 2024-12-31 SC187603 frs-core:FurnitureFittings 2025-12-31 SC187603 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC187603 frs-core:FurnitureFittings 2024-12-31 SC187603 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 SC187603 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC187603 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 SC187603 frs-core:MotorVehicles 2025-12-31 SC187603 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC187603 frs-core:MotorVehicles 2024-12-31 SC187603 frs-core:PlantMachinery 2025-12-31 SC187603 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC187603 frs-core:PlantMachinery 2024-12-31 SC187603 frs-core:ShareCapital 2025-12-31 SC187603 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC187603 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC187603 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC187603 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC187603 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC187603 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC187603 frs-core:UnlistedNon-exchangeTraded 2025-12-31 SC187603 frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC187603 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC187603 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 SC187603 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 SC187603 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 SC187603 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 SC187603 frs-bus:Director1 2025-01-01 2025-12-31 SC187603 frs-bus:Director2 2025-01-01 2025-12-31 SC187603 frs-bus:Director2 2024-12-31 SC187603 frs-bus:Director2 2025-12-31 SC187603 frs-bus:Director3 2025-01-01 2025-12-31 SC187603 frs-countries:Scotland 2025-01-01 2025-12-31 SC187603 2023-12-31 SC187603 2024-12-31 SC187603 2024-01-01 2024-12-31 SC187603 frs-core:CurrentFinancialInstruments 2024-12-31 SC187603 frs-core:ShareCapital 2024-12-31 SC187603 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC187603
Mansefield Investments 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—7
Page 1
Company Information
Directors H M Patterson
M A Patterson
S A Patterson
Company Number SC187603
Registered Office 28 Albyn Place
Aberdeen
United Kingdom
AB10 1YL
Accountants Infinity Advisors Ltd t/a Infinity Partnership
5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC187603
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 161,353 52,702
Investments 5 40,215 7,500
201,568 60,202
CURRENT ASSETS
Debtors 6 476,025 305,934
Cash at bank and in hand 338,252 51,981
814,277 357,915
Creditors: Amounts Falling Due Within One Year 7 (645,270 ) (263,950 )
NET CURRENT ASSETS (LIABILITIES) 169,007 93,965
TOTAL ASSETS LESS CURRENT LIABILITIES 370,575 154,167
NET ASSETS 370,575 154,167
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 370,573 154,165
SHAREHOLDERS' FUNDS 370,575 154,167
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 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
H M Patterson
Director
7th September 2026
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Mansefield Investments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC187603 . The registered office is 28 Albyn Place, Aberdeen, United Kingdom, AB10 1YL.
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, excluding discounts, rebates, value
added tax and other sales taxes.
Fixed asset investments
 Unlisted investments, whose market value can be reliably determined, are remeasured to market value at 
each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of 
comprehensive income for the period. Where market value cannot be reliably determined, such investments 
are stated at historic cost less impairment.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Assets under construction Not depreciated
Plant & Machinery 25% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
2.4. 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 1 (2024: 3)
1 3
Page 4
Page 5
4. Tangible Assets
Land & Property
Assets under construction Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2025 49,408 3,500 - 11,273
Additions - - 112,300 -
As at 31 December 2025 49,408 3,500 112,300 11,273
Depreciation
As at 1 January 2025 - 1,896 - 11,273
Provided during the period - 875 4,679 -
As at 31 December 2025 - 2,771 4,679 11,273
Net Book Value
As at 31 December 2025 49,408 729 107,621 -
As at 1 January 2025 49,408 1,604 - -
Computer Equipment Total
£ £
Cost
As at 1 January 2025 14,498 78,679
Additions 3,073 115,373
As at 31 December 2025 17,571 194,052
Depreciation
As at 1 January 2025 12,808 25,977
Provided during the period 1,168 6,722
As at 31 December 2025 13,976 32,699
Net Book Value
As at 31 December 2025 3,595 161,353
As at 1 January 2025 1,690 52,702
Page 5
Page 6
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 7,500
Additions 32,715
As at 31 December 2025 40,215
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 40,215
As at 1 January 2025 7,500
Unlisted investments, whose market value can be reliably determined, are remeasured to market value at 
each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of 
comprehensive income for the period. Where market value cannot be reliably determined, such investments 
are stated at historic cost less impairment.
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 1,995
Amounts owed by participating interests 315,343 278,764
Other debtors 160,682 25,175
476,025 305,934
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 38,072 9,886
Other creditors 562,936 236,935
Taxation and social security 44,262 17,129
645,270 263,950
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 6
Page 7
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Mark Patterson (159,145 ) 63,931 377,462 - 154,386
The above loan is unsecured, interest free and repayable on demand.
Page 7