Acorah Software Products - Accounts Production 14.5.501 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 SC582971 Mr William Kerr Mr William Kerr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC582971 2022-12-31 SC582971 2023-12-31 SC582971 2023-01-01 2023-12-31 SC582971 frs-core:CurrentFinancialInstruments 2023-12-31 SC582971 frs-core:Non-currentFinancialInstruments 2023-12-31 SC582971 frs-core:ComputerEquipment 2023-12-31 SC582971 frs-core:ComputerEquipment 2023-01-01 2023-12-31 SC582971 frs-core:ComputerEquipment 2022-12-31 SC582971 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 SC582971 frs-core:MotorVehicles 2023-12-31 SC582971 frs-core:MotorVehicles 2023-01-01 2023-12-31 SC582971 frs-core:MotorVehicles 2022-12-31 SC582971 frs-core:OtherResidualIntangibleAssets 2023-12-31 SC582971 frs-core:OtherResidualIntangibleAssets 2022-12-31 SC582971 frs-core:ShareCapital 2023-12-31 SC582971 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 SC582971 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC582971 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 SC582971 frs-bus:SmallEntities 2023-01-01 2023-12-31 SC582971 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 SC582971 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 SC582971 frs-bus:Director1 2023-01-01 2023-12-31 SC582971 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 SC582971 frs-countries:Scotland 2023-01-01 2023-12-31 SC582971 2021-12-31 SC582971 2022-12-31 SC582971 2022-01-01 2022-12-31 SC582971 frs-core:CurrentFinancialInstruments 2022-12-31 SC582971 frs-core:Non-currentFinancialInstruments 2022-12-31 SC582971 frs-core:WithinOneYear 2022-12-31 SC582971 frs-core:ShareCapital 2022-12-31 SC582971 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: SC582971
W Kerr Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Cathedral Accounting Services
35 Montgomery Crescent
Dunblane
FK15 9FB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC582971
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 47,884 63,965
47,884 63,965
CURRENT ASSETS
Debtors 6 3,360 10,716
Cash at bank and in hand 24,853 11,177
28,213 21,893
Creditors: Amounts Falling Due Within One Year 7 (42,413 ) (65,384 )
NET CURRENT ASSETS (LIABILITIES) (14,200 ) (43,491 )
TOTAL ASSETS LESS CURRENT LIABILITIES 33,684 20,474
Creditors: Amounts Falling Due After More Than One Year 8 (6,334 ) (10,334 )
NET ASSETS 27,350 10,140
CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and Loss Account 27,150 9,940
SHAREHOLDERS' FUNDS 27,350 10,140
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Page 2
For the year ending 31 December 2023 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 William Kerr
Director
26 March 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
W Kerr Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC582971 . The registered office is 12 Woodlea Gardens, Sauchie, Alloa, Clackmannanshire, FK10 3BD.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are franchise fees. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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:
Motor Vehicles 25.0% Reducing balance
Computer Equipment 33.3% Straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 19,950
As at 31 December 2023 19,950
Amortisation
As at 1 January 2023 19,950
As at 31 December 2023 19,950
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5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 89,451 533 89,984
As at 31 December 2023 89,451 533 89,984
Depreciation
As at 1 January 2023 25,841 178 26,019
Provided during the period 15,903 178 16,081
As at 31 December 2023 41,744 356 42,100
Net Book Value
As at 31 December 2023 47,707 177 47,884
As at 1 January 2023 63,610 355 63,965
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,360 1,316
VAT - 9,400
3,360 10,716
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 6,916
Trade creditors 829 412
Bank loans and overdrafts 3,333 3,333
Other taxes and social security 175 797
VAT 1,211 -
Accruals and deferred income 477 248
Director's loan account 36,388 53,678
42,413 65,384
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 6,334 10,334
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 6,916
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10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
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