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 SC206342 C Laird true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC206342 2024-12-31 SC206342 2025-12-31 SC206342 2025-01-01 2025-12-31 SC206342 frs-core:CurrentFinancialInstruments 2025-12-31 SC206342 frs-core:ShareCapital 2025-12-31 SC206342 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC206342 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC206342 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC206342 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC206342 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC206342 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC206342 1 2025-01-01 2025-12-31 SC206342 frs-bus:Director1 2025-01-01 2025-12-31 SC206342 frs-countries:Scotland 2025-01-01 2025-12-31 SC206342 2023-12-31 SC206342 2024-12-31 SC206342 2024-01-01 2024-12-31 SC206342 frs-core:CurrentFinancialInstruments 2024-12-31 SC206342 frs-core:ShareCapital 2024-12-31 SC206342 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC206342
XL Aberdeen Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Director C Laird
Company Number SC206342
Registered Office XI House, Blackburn Business Park
Woodburn Road
Blackburn
Aberdeen
AB21 0PS
Page 1
Page 2
Balance Sheet
Registered number: SC206342
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 10 10
Cash at bank and in hand 1 533
11 543
Creditors: Amounts Falling Due Within One Year 5 (23,510 ) (20,875 )
NET CURRENT ASSETS (LIABILITIES) (23,499 ) (20,332 )
TOTAL ASSETS LESS CURRENT LIABILITIES (23,499 ) (20,332 )
NET LIABILITIES (23,499 ) (20,332 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (23,501 ) (20,334 )
SHAREHOLDERS' FUNDS (23,499) (20,332)
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
16th September 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
XL Aberdeen Limited is a private company, limited by shares, incorporated in Scotland, registered number SC206342 . The registered office is XI House, Blackburn Business Park, 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. Going Concern Disclosure
Although the going concern basis has been adopted in these accounts, its continued appropriateness is dependent upon the contiuned support of the director.
2.3. 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. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 10 10
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Amounts owed to participating interests 23,510 20,875
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 3
Page 4
7. Ultimate Controlling Party
The controlling party is the director.
The ultimate controlling party is XL Investment Holdings Ltd.
Page 4