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 SC758290 R McAllister R McAllister true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC758290 2024-12-31 SC758290 2025-12-31 SC758290 2025-01-01 2025-12-31 SC758290 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 SC758290 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC758290 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 SC758290 frs-core:ShareCapital 2025-12-31 SC758290 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC758290 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC758290 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC758290 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC758290 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC758290 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC758290 1 2025-01-01 2025-12-31 SC758290 frs-bus:Director1 2025-01-01 2025-12-31 SC758290 frs-countries:Scotland 2025-01-01 2025-12-31 SC758290 2023-12-31 SC758290 2024-12-31 SC758290 2024-01-01 2024-12-31 SC758290 frs-core:ShareCapital 2024-12-31 SC758290 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC758290
Mcallister Investment Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC758290
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 185,680 185,680
185,680 185,680
Creditors: Amounts Falling Due Within One Year 5 (185,698 ) (185,698 )
NET CURRENT ASSETS (LIABILITIES) (185,698 ) (185,698 )
TOTAL ASSETS LESS CURRENT LIABILITIES (18 ) (18 )
NET LIABILITIES (18 ) (18 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (19 ) (19 )
SHAREHOLDERS' FUNDS (18) (18)
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
R McAllister
Director
16th September 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Mcallister Investment Holdings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC758290 . 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. 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 held at cost
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. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 January 2025 185,680
As at 31 December 2025 185,680
Net Book Value
As at 31 December 2025 185,680
As at 1 January 2025 185,680
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 185,698 185,698
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
7. Ultimate Controlling Party
The company's ultimate controlling party is R McAllister .
Page 3