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 SC275175 Mr Antonio Vezza iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC275175 2024-10-31 SC275175 2025-10-31 SC275175 2024-11-01 2025-10-31 SC275175 frs-core:CurrentFinancialInstruments 2025-10-31 SC275175 frs-core:Non-currentFinancialInstruments 2025-10-31 SC275175 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 SC275175 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 SC275175 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 SC275175 frs-core:RevaluationReserve 2024-10-31 SC275175 frs-core:RevaluationReserve 2025-10-31 SC275175 frs-core:ShareCapital 2025-10-31 SC275175 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 SC275175 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 SC275175 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC275175 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC275175 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC275175 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC275175 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC275175 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC275175 frs-bus:Director1 2024-11-01 2025-10-31 SC275175 frs-countries:Scotland 2024-11-01 2025-10-31 SC275175 2023-10-31 SC275175 2024-10-31 SC275175 2023-11-01 2024-10-31 SC275175 frs-core:CurrentFinancialInstruments 2024-10-31 SC275175 frs-core:Non-currentFinancialInstruments 2024-10-31 SC275175 frs-core:RevaluationReserve 2024-10-31 SC275175 frs-core:ShareCapital 2024-10-31 SC275175 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC275175
A & A Properties (Scotland) Ltd.
Unaudited Financial Statements
For The Year Ended 31 October 2025
Kenneth Phillips & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC275175
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 110,000 110,000
110,000 110,000
CURRENT ASSETS
Cash at bank and in hand 1,250 3,547
1,250 3,547
Creditors: Amounts Falling Due Within One Year 5 (1,635 ) (70,934 )
NET CURRENT ASSETS (LIABILITIES) (385 ) (67,387 )
TOTAL ASSETS LESS CURRENT LIABILITIES 109,615 42,613
Creditors: Amounts Falling Due After More Than One Year 6 (87,230 ) (17,617 )
NET ASSETS 22,385 24,996
CAPITAL AND RESERVES
Called up share capital 7 100 100
Revaluation reserve 8 14,802 14,802
Profit and Loss Account 7,483 10,094
SHAREHOLDERS' FUNDS 22,385 24,996
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 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 Antonio Vezza
Director
8th April 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
A & A Properties (Scotland) Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC275175 . The registered office is 187 Tantallon Road, Glasgow, G41 3LU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 November 2024 110,000
As at 31 October 2025 110,000
Net Book Value
As at 31 October 2025 110,000
As at 1 November 2024 110,000
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Page 4
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 20,697
Bank loans and overdrafts - 341
Accruals and deferred income 1,635 2,400
Amounts owed to associates - 47,496
1,635 70,934
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 8,158 17,617
Director's loan account 79,072 -
87,230 17,617
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 November 2024 14,802 10,094
Loss for the year and total comprehensive income - (2,611 )
As at 31 October 2025 14,802 7,483
Page 4