Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 August 2023 false 1 February 2025 31 January 2026 31 January 2026 SC703442 Mr Severino Eusebi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC703442 2025-01-31 SC703442 2026-01-31 SC703442 2025-02-01 2026-01-31 SC703442 frs-core:CurrentFinancialInstruments 2026-01-31 SC703442 frs-core:Non-currentFinancialInstruments 2026-01-31 SC703442 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 SC703442 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 SC703442 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 SC703442 frs-core:ShareCapital 2026-01-31 SC703442 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC703442 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC703442 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC703442 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC703442 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC703442 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC703442 frs-bus:Director1 2025-02-01 2026-01-31 SC703442 frs-core:Non-currentFinancialInstruments 1 2026-01-31 SC703442 frs-countries:Scotland 2025-02-01 2026-01-31 SC703442 2023-07-31 SC703442 2025-01-31 SC703442 2023-08-01 2025-01-31 SC703442 frs-core:CurrentFinancialInstruments 2025-01-31 SC703442 frs-core:Non-currentFinancialInstruments 2025-01-31 SC703442 frs-core:ShareCapital 2025-01-31 SC703442 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC703442 frs-core:Non-currentFinancialInstruments 1 2025-01-31
Registered number: SC703442
Lionss Investments Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Ballantyne & Co
Chartered Accountants & Registered Auditors
206 St Vincent Street
Glasgow
G2 5SG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC703442
31 January 2026 31 January 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 639,039 639,039
639,039 639,039
CURRENT ASSETS
Debtors 5 1,676 21,390
Cash at bank and in hand 16,057 89,262
17,733 110,652
Creditors: Amounts Falling Due Within One Year 6 (52,747 ) (141,855 )
NET CURRENT ASSETS (LIABILITIES) (35,014 ) (31,203 )
TOTAL ASSETS LESS CURRENT LIABILITIES 604,025 607,836
Creditors: Amounts Falling Due After More Than One Year 7 (478,860 ) (518,934 )
NET ASSETS 125,165 88,902
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 125,065 88,802
SHAREHOLDERS' FUNDS 125,165 88,902
Page 1
Page 2
For the year ending 31 January 2026 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 Severino Eusebi
Director
30 October 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
Lionss Investments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC703442 . The registered office is c/o Ballantyne and Co, 206 St Vincent Street, Glasgow, G2 5SG.
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 represents rental income receivable from the company’s investment properties, net of value added tax. Rental income is recognised on a straight-line basis over the term of the lease.
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 Not Depreciated
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 February 2025 639,039
As at 31 January 2026 639,039
Net Book Value
As at 31 January 2026 639,039
As at 1 February 2025 639,039
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Page 4
5. Debtors
31 January 2026 31 January 2025
£ £
Due within one year
Trade debtors - 18,000
Prepayments and accrued income 1,676 3,390
1,676 21,390
6. Creditors: Amounts Falling Due Within One Year
31 January 2026 31 January 2025
£ £
Bank loans and overdrafts 36,506 36,505
Corporation tax 10,496 17,096
VAT 2,135 2,410
Accruals and deferred income 3,170 5,904
Director's loan account 440 79,940
52,747 141,855
7. Creditors: Amounts Falling Due After More Than One Year
31 January 2026 31 January 2025
£ £
Bank loans 380,483 387,122
Other loans 98,377 131,812
478,860 518,934
8. Share Capital
31 January 2026 31 January 2025
£ £
Allotted, Called up and fully paid 100 100
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