Acorah Software Products - Accounts Production 19.4.351 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC085607 Mr George Buchan Mr David Buchan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC085607 2024-12-31 SC085607 2025-12-31 SC085607 2025-01-01 2025-12-31 SC085607 frs-core:CurrentFinancialInstruments 2025-12-31 SC085607 frs-core:ShareCapital 2025-12-31 SC085607 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC085607 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC085607 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC085607 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC085607 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC085607 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC085607 frs-bus:Director1 2025-01-01 2025-12-31 SC085607 frs-bus:Director2 2025-01-01 2025-12-31 SC085607 frs-countries:Scotland 2025-01-01 2025-12-31 SC085607 2023-12-31 SC085607 2024-12-31 SC085607 2024-01-01 2024-12-31 SC085607 frs-core:CurrentFinancialInstruments 2024-12-31 SC085607 frs-core:ShareCapital 2024-12-31 SC085607 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC085607
Buchan Homes Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
M Squared Accountants Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: SC085607
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Investments 4 503,386 503,386
503,386 503,386
Creditors: Amounts Falling Due Within One Year 5 (299,841 ) (299,371 )
NET CURRENT ASSETS (LIABILITIES) 203,545 204,015
TOTAL ASSETS LESS CURRENT LIABILITIES 203,545 204,015
NET ASSETS 203,545 204,015
CAPITAL AND RESERVES
Called up share capital 6 40,000 40,000
Profit and Loss Account 163,545 164,015
SHAREHOLDERS' FUNDS 203,545 204,015
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
Mr George Buchan
Director
25/09/2026
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Buchan Homes Limited is a private company, limited by shares, incorporated in Scotland, registered number SC085607 . The registered office is The Firs, Richmond, Peterhead, Aberdeenshire, AB42 3JW.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Current Asset Investments
2025 2024
£ £
Unlisted investments 503,386 503,386
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other loans 299,081 298,361
Accruals and deferred income 760 1,010
299,841 299,371
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 40,000 40,000
Page 2