Acorah Software Products - Accounts Production 19.4.300 false true false 7 February 2025 28 February 2026 28 February 2026 SC836849 Mr Mark Begbie Mr Callum Goodfellow iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC836849 2025-02-06 SC836849 2026-02-28 SC836849 2025-02-07 2026-02-28 SC836849 frs-core:CurrentFinancialInstruments 2026-02-28 SC836849 frs-core:Non-currentFinancialInstruments 2026-02-28 SC836849 frs-core:ShareCapital 2026-02-28 SC836849 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 SC836849 frs-bus:PrivateLimitedCompanyLtd 2025-02-07 2026-02-28 SC836849 frs-bus:FilletedAccounts 2025-02-07 2026-02-28 SC836849 frs-bus:SmallEntities 2025-02-07 2026-02-28 SC836849 frs-bus:AuditExempt-NoAccountantsReport 2025-02-07 2026-02-28 SC836849 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-07 2026-02-28 SC836849 frs-bus:Director1 2025-02-07 2026-02-28 SC836849 frs-bus:Director2 2025-02-07 2026-02-28 SC836849 frs-countries:Scotland 2025-02-07 2026-02-28
Registered number: SC836849
Mc Properties And Developments Ltd
Unaudited Financial Statements
For the Period 7 February 2025 to 28 February 2026
Noble One Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC836849
28 February 2026
Notes £ £
FIXED ASSETS
Investment Properties 4 220,000
220,000
CURRENT ASSETS
Debtors 5 42,973
Cash at bank and in hand 1,784
44,757
Creditors: Amounts Falling Due Within One Year 6 (131,810 )
NET CURRENT ASSETS (LIABILITIES) (87,053 )
TOTAL ASSETS LESS CURRENT LIABILITIES 132,947
Creditors: Amounts Falling Due After More Than One Year 7 (151,499 )
NET LIABILITIES (18,552 )
CAPITAL AND RESERVES
Called up share capital 8 2
Profit and Loss Account (18,554 )
SHAREHOLDERS' FUNDS (18,552)
Page 1
Page 2
For the period ending 28 February 2026 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 Mark Begbie
Director
29/10/2026
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
Mc Properties And Developments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC836849 . The registered office is 3 Pine Way, Perth, Scotland, PH1 1DT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of investment properties.
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. 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.
The investment properties were valued at 28 February 2026 by the directors with reference to lender valuations.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Investment Property
28 February 2026
£
Fair Value
As at 7 February 2025 -
Additions 212,110
Revaluations 7,890
As at 28 February 2026 220,000
5. Debtors
28 February 2026
£
Due within one year
Prepayments and accrued income 150
Other debtors 42,823
42,973
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6. Creditors: Amounts Falling Due Within One Year
28 February 2026
£
Directors' loan accounts 60,580
Amounts owed to related parties 71,230
131,810
7. Creditors: Amounts Falling Due After More Than One Year
28 February 2026
£
Bank loans 151,499
8. Share Capital
28 February 2026
£
Allotted, Called up and fully paid 2
9. Capital Commitments
28 February 2026
£
At the end of the period 88,200
At the end of the period, the company had capital commitments contracted for but not provided in these financial statements
10. Post Balance Sheet Events
On 20 March 2026 the company completed the purchase of 499 King Street, Aberdeen for £98,000, part funded by a loan from Together Commercial Finance Limited.
11. Related Party Transactions
During the period the company received loans from Pineway Contracts Perth Limited and Callum John Enterprises Ltd, companies controlled by Mr C J Goodfellow, a director. At 28 February 2026 the company owed £46,230 to Pineway Contracts Perth Limited and £25,000 to Callum John Enterprises Ltd.
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