Acorah Software Products - Accounts Production 19.4.351 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC746454 Mr Jonathan Baillie Mrs Shaneen Baillie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC746454 2024-10-31 SC746454 2025-10-31 SC746454 2024-11-01 2025-10-31 SC746454 frs-core:Non-currentFinancialInstruments 2025-10-31 SC746454 frs-core:ComputerEquipment 2025-10-31 SC746454 frs-core:ComputerEquipment 2024-11-01 2025-10-31 SC746454 frs-core:ComputerEquipment 2024-10-31 SC746454 frs-core:ShareCapital 2025-10-31 SC746454 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC746454 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC746454 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC746454 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC746454 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC746454 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC746454 frs-bus:Director1 2024-11-01 2025-10-31 SC746454 frs-bus:Director2 2024-11-01 2025-10-31 SC746454 frs-countries:Scotland 2024-11-01 2025-10-31 SC746454 2023-10-31 SC746454 2024-10-31 SC746454 2023-11-01 2024-10-31 SC746454 frs-core:Non-currentFinancialInstruments 2024-10-31 SC746454 frs-core:ShareCapital 2024-10-31 SC746454 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC746454
Baillie Property Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC746454
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 139
Investment Properties 5 475,782 428,408
475,782 428,547
CURRENT ASSETS
Debtors 6 - 7,182
Cash at bank and in hand 826 16,046
826 23,228
Creditors: Amounts Falling Due Within One Year 7 (151,425 ) (196,477 )
NET CURRENT ASSETS (LIABILITIES) (150,599 ) (173,249 )
TOTAL ASSETS LESS CURRENT LIABILITIES 325,183 255,298
Creditors: Amounts Falling Due After More Than One Year 8 (373,900 ) (276,749 )
NET LIABILITIES (48,717 ) (21,451 )
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account (48,719 ) (21,453 )
SHAREHOLDERS' FUNDS (48,717) (21,451)
Page 1
Page 2
For the year 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 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 Jonathan Baillie
Director
19/10/2026
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
Baillie Property Investments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC746454 . The registered office is 161 Upper Craigour, Edinburgh, EH17 7SQ.
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:
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2024 279
As at 31 October 2025 279
Depreciation
As at 1 November 2024 140
Provided during the period 139
As at 31 October 2025 279
...CONTINUED
Page 3
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Net Book Value
As at 31 October 2025 -
As at 1 November 2024 139
5. Investment Property
2025
£
Fair Value
As at 1 November 2024 428,408
Additions 50,974
Disposals (3,600 )
As at 31 October 2025 475,782
6. Debtors
2025 2024
£ £
Due within one year
Other debtors - 7,182
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 151,425 196,477
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 373,900 276,749
9. Secured Creditors
The company's bank loans are secured by standard securities over certain investment properties held by the company in favour of Shawbrook Bank Limited, Paratus AMC Limited, LendInvest BTL Limited and Together Commercial Finance Limited. Together Commercial Finance Limited also holds a floating charge over the company's assets and undertaking.
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 373,900 276,749
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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