Acorah Software Products - Accounts Production 19.3.600 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC465100 C Clow C Clow true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC465100 2024-12-31 SC465100 2025-12-31 SC465100 2025-01-01 2025-12-31 SC465100 frs-core:CurrentFinancialInstruments 2025-12-31 SC465100 frs-core:FurnitureFittings 2025-12-31 SC465100 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC465100 frs-core:FurnitureFittings 2024-12-31 SC465100 frs-core:ShareCapital 2025-12-31 SC465100 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 SC465100 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 SC465100 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC465100 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC465100 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC465100 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC465100 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC465100 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC465100 1 2025-01-01 2025-12-31 SC465100 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 SC465100 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 SC465100 frs-bus:Director1 2025-01-01 2025-12-31 SC465100 frs-countries:Scotland 2025-01-01 2025-12-31 SC465100 2023-12-31 SC465100 2024-12-31 SC465100 2024-01-01 2024-12-31 SC465100 frs-core:CurrentFinancialInstruments 2024-12-31 SC465100 frs-core:ShareCapital 2024-12-31 SC465100 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC465100 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: SC465100
Clas Properties 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—6
Page 1
Company Information
Director C Clow
Company Number SC465100
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC465100
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,493 1,615
Investment Properties 5 320,000 320,000
321,493 321,615
CURRENT ASSETS
Debtors 6 379 167
Cash at bank and in hand 7,059 2,434
7,438 2,601
Creditors: Amounts Falling Due Within One Year 7 (602,813 ) (588,297 )
NET CURRENT ASSETS (LIABILITIES) (595,375 ) (585,696 )
TOTAL ASSETS LESS CURRENT LIABILITIES (273,882 ) (264,081 )
NET LIABILITIES (273,882 ) (264,081 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Fair value reserve 9 (143,901 ) (143,901 )
Profit and Loss Account (129,983 ) (120,182 )
SHAREHOLDERS' FUNDS (273,882) (264,081)
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 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
C Clow
Director
10th September 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Clas Properties Limited is a private company, limited by shares, incorporated in Scotland, registered number SC465100 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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. Going Concern Disclosure
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.4. 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:
Fixtures & Fittings 25% on cost
2.5. Investment Properties
All investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in
fair value is recognised in profit or loss.
2.6. 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: 1)
1 1
Page 4
Page 5
4. Tangible Assets
Fixtures & Fittings
£
Cost or Valuation
As at 1 January 2025 7,363
Additions 500
As at 31 December 2025 7,863
Depreciation
As at 1 January 2025 5,748
Provided during the period 622
As at 31 December 2025 6,370
Net Book Value
As at 31 December 2025 1,493
As at 1 January 2025 1,615
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 and 31 December 2025 320,000
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 379 167
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 602,529 588,177
Taxation and social security 284 120
602,813 588,297
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 5
Page 6
9. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 January 2025 (143,901 ) (120,182 )
Loss for the year and total comprehensive income - (9,801 )
As at 31 December 2025 (143,901 ) (129,983 )
10. Ultimate Controlling Party
The company's ultimate controlling party is C Clow .
Page 6