Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC545111 C Laird true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC545111 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-12-31 SC545111 2024-12-31 SC545111 2025-12-31 SC545111 2025-01-01 2025-12-31 SC545111 frs-core:CurrentFinancialInstruments 2025-12-31 SC545111 frs-core:Non-currentFinancialInstruments 2025-12-31 SC545111 frs-core:FurnitureFittings 2025-12-31 SC545111 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC545111 frs-core:FurnitureFittings 2024-12-31 SC545111 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 SC545111 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC545111 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 SC545111 frs-core:MotorVehicles 2025-12-31 SC545111 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC545111 frs-core:MotorVehicles 2024-12-31 SC545111 frs-core:ShareCapital 2025-12-31 SC545111 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC545111 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC545111 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC545111 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC545111 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC545111 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC545111 1 2025-01-01 2025-12-31 SC545111 frs-bus:Director1 2025-01-01 2025-12-31 SC545111 frs-countries:Scotland 2025-01-01 2025-12-31 SC545111 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-12-31 SC545111 2023-12-31 SC545111 2024-12-31 SC545111 2024-01-01 2024-12-31 SC545111 frs-core:CurrentFinancialInstruments 2024-12-31 SC545111 frs-core:Non-currentFinancialInstruments 2024-12-31 SC545111 frs-core:ShareCapital 2024-12-31 SC545111 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC545111
XL 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—6
Page 1
Company Information
Director C Laird
Company Number SC545111
Registered Office XL House, Blackburn Business Park
Woodburn Road
Blackburn, Aberdeen
AB21 0PS
Page 1
Page 2
Balance Sheet
Registered number: SC545111
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,038,490 1,038,490
1,038,490 1,038,490
CURRENT ASSETS
Debtors 5 1,209,420 1,260,509
Cash at bank and in hand 82 88
1,209,502 1,260,597
Creditors: Amounts Falling Due Within One Year 6 (1,534,988 ) (1,565,776 )
NET CURRENT ASSETS (LIABILITIES) (325,486 ) (305,179 )
TOTAL ASSETS LESS CURRENT LIABILITIES 713,004 733,311
Creditors: Amounts Falling Due After More Than One Year 7 (381,289 ) (401,717 )
NET ASSETS 331,715 331,594
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 331,714 331,593
SHAREHOLDERS' FUNDS 331,715 331,594
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
8th 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
XL Investments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC545111 . The registered office is XL 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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. 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:
Freehold 10% on cost and 2% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 33% on cost
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 NIL (2024: NIL)
- -
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Page 5
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2025 1,038,490 3,582 3,102 1,045,174
As at 31 December 2025 1,038,490 3,582 3,102 1,045,174
Depreciation
As at 1 January 2025 - 3,582 3,102 6,684
As at 31 December 2025 - 3,582 3,102 6,684
Net Book Value
As at 31 December 2025 1,038,490 - - 1,038,490
As at 1 January 2025 1,038,490 - - 1,038,490
All properties owned are now held as Investment Properties and as such no depreciation is charged.
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by participating interests 1,205,967 1,257,057
Other debtors 3,453 3,452
1,209,420 1,260,509
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 140 80
Bank loans and overdrafts 19,036 17,644
Amounts owed to group undertakings 1,390,414 1,422,664
Amounts owed to participating interests 123,798 123,788
Other creditors 1,600 1,600
1,534,988 1,565,776
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 381,289 401,717
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans 305,144 331,141
Page 5
Page 6
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Ultimate Controlling Party
The ultimate controlling party is XL Investments Holdings Ltd.
Page 6