Acorah Software Products - Accounts Production 19.3.600 false true false 14 October 2024 31 October 2025 31 October 2025 SC825731 Mr David Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC825731 2024-10-13 SC825731 2025-10-31 SC825731 2024-10-14 2025-10-31 SC825731 frs-core:CurrentFinancialInstruments 2025-10-31 SC825731 frs-core:Non-currentFinancialInstruments 2025-10-31 SC825731 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 SC825731 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-14 2025-10-31 SC825731 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-13 SC825731 frs-core:ShareCapital 2025-10-31 SC825731 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC825731 frs-bus:PrivateLimitedCompanyLtd 2024-10-14 2025-10-31 SC825731 frs-bus:FilletedAccounts 2024-10-14 2025-10-31 SC825731 frs-bus:SmallEntities 2024-10-14 2025-10-31 SC825731 frs-bus:AuditExempt-NoAccountantsReport 2024-10-14 2025-10-31 SC825731 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-14 2025-10-31 SC825731 frs-bus:Director1 2024-10-14 2025-10-31 SC825731 frs-countries:Scotland 2024-10-14 2025-10-31
Registered number: SC825731
Smith Of Stirling Property Ltd
Unaudited Financial Statements
For the Period 14 October 2024 to 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC825731
31 October 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 288,973
288,973
CURRENT ASSETS
Debtors 5 1,000
Cash at bank and in hand 3,658
4,658
Creditors: Amounts Falling Due Within One Year 6 (170,190 )
NET CURRENT ASSETS (LIABILITIES) (165,532 )
TOTAL ASSETS LESS CURRENT LIABILITIES 123,441
Creditors: Amounts Falling Due After More Than One Year 7 (133,241 )
NET LIABILITIES (9,800 )
CAPITAL AND RESERVES
Called up share capital 8 1,000
Profit and Loss Account (10,800 )
SHAREHOLDERS' FUNDS (9,800)
Page 1
Page 2
For the period ending 31 October 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
Mr David Smith
Director
13/10/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Smith Of Stirling Property Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC825731 . The registered office is 20 Laurelhill Place, Stirling, FK8 2JH.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
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4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 14 October 2024 -
Additions 288,973
As at 31 October 2025 288,973
Net Book Value
As at 31 October 2025 288,973
As at 14 October 2024 -
5. Debtors
31 October 2025
£
Due within one year
Other debtors 1,000
6. Creditors: Amounts Falling Due Within One Year
31 October 2025
£
Amounts owed to participating interests 120,000
Other creditors 50,190
170,190
7. Creditors: Amounts Falling Due After More Than One Year
31 October 2025
£
Bank loans 133,241
Page 4
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8. Share Capital
31 October 2025
£
Called Up Share Capital not Paid 1,000
Amount of Allotted, Called Up Share Capital 1,000
Page 5