Acorah Software Products - Accounts Production 16.0.110 false true 30 November 2022 16 November 2021 false 1 December 2022 30 November 2023 30 November 2023 13745518 Mr Paul Duffy Mr Stephen Hayes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13745518 2022-11-30 13745518 2023-11-30 13745518 2022-12-01 2023-11-30 13745518 frs-core:CurrentFinancialInstruments 2023-11-30 13745518 frs-core:Non-currentFinancialInstruments 2023-11-30 13745518 frs-core:MotorVehicles 2023-11-30 13745518 frs-core:MotorVehicles 2022-12-01 2023-11-30 13745518 frs-core:MotorVehicles 2022-11-30 13745518 frs-core:PlantMachinery 2023-11-30 13745518 frs-core:PlantMachinery 2022-12-01 2023-11-30 13745518 frs-core:PlantMachinery 2022-11-30 13745518 frs-core:WithinOneYear 2023-11-30 13745518 frs-core:ShareCapital 2023-11-30 13745518 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 13745518 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 13745518 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 13745518 frs-bus:SmallEntities 2022-12-01 2023-11-30 13745518 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 13745518 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 13745518 frs-bus:Director1 2022-12-01 2023-11-30 13745518 frs-bus:Director2 2022-12-01 2023-11-30 13745518 frs-core:CurrentFinancialInstruments 1 2023-11-30 13745518 frs-countries:EnglandWales 2022-12-01 2023-11-30 13745518 2021-11-15 13745518 2022-11-30 13745518 2021-11-16 2022-11-30 13745518 frs-core:CurrentFinancialInstruments 2022-11-30 13745518 frs-core:Non-currentFinancialInstruments 2022-11-30 13745518 frs-core:BetweenOneFiveYears 2022-11-30 13745518 frs-core:WithinOneYear 2022-11-30 13745518 frs-core:ShareCapital 2022-11-30 13745518 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 13745518 frs-core:CurrentFinancialInstruments 1 2022-11-30
Registered number: 13745518
Wh Scaffolding Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Accsol
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13745518
30 November 2023 30 November 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 73,776 112,304
73,776 112,304
CURRENT ASSETS
Debtors 5 89,743 24,097
Cash at bank and in hand - 757
89,743 24,854
Creditors: Amounts Falling Due Within One Year 6 (161,365 ) (116,793 )
NET CURRENT ASSETS (LIABILITIES) (71,622 ) (91,939 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,154 20,365
Creditors: Amounts Falling Due After More Than One Year 7 - (10,900 )
NET ASSETS 2,154 9,465
CAPITAL AND RESERVES
Called up share capital 9 30 (30 )
Profit and Loss Account 2,124 9,495
SHAREHOLDERS' FUNDS 2,154 9,465
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Page 2
For the year ending 30 November 2023 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 Paul Duffy
Director
Mr Stephen Hayes
Director
14/11/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wh Scaffolding Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13745518 . The registered office is 188 Rainhill Road, Rainhill, Prescot, L35 4PL.
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:
Plant & Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
2.4. 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: 3 (2022: NIL)
3 -
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 December 2022 109,552 30,828 140,380
Disposals (17,421 ) - (17,421 )
As at 30 November 2023 92,131 30,828 122,959
...CONTINUED
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Depreciation
As at 1 December 2022 21,910 6,166 28,076
Provided during the period 14,942 6,165 21,107
As at 30 November 2023 36,852 12,331 49,183
Net Book Value
As at 30 November 2023 55,279 18,497 73,776
As at 1 December 2022 87,642 24,662 112,304
5. Debtors
30 November 2023 30 November 2022
£ £
Due within one year
VAT - 24,097
Directors' loan accounts 89,743 -
89,743 24,097
6. Creditors: Amounts Falling Due Within One Year
30 November 2023 30 November 2022
£ £
Net obligations under finance lease and hire purchase contracts 7,717 -
Trade creditors (1 ) (1 )
Bank loans and overdrafts 330 -
Other taxes and social security 834 -
VAT 4,879 -
DPS Energy 1,484 -
Paul Duffy Loan 13,500 -
Directors' loan accounts 132,622 116,794
161,365 116,793
7. Creditors: Amounts Falling Due After More Than One Year
30 November 2023 30 November 2022
£ £
Net obligations under finance lease and hire purchase contracts - 10,900
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8. Obligations Under Finance Leases and Hire Purchase
30 November 2023 30 November 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,717 -
Later than one year and not later than five years - 10,900
7,717 10,900
7,717 10,900
9. Share Capital
30 November 2023 30 November 2022
£ £
Allotted, Called up and fully paid 30 (30 )
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