Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 SC582971 Mr William Kerr Mr William Kerr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC582971 2023-12-31 SC582971 2024-12-31 SC582971 2024-01-01 2024-12-31 SC582971 frs-core:CurrentFinancialInstruments 2024-12-31 SC582971 frs-core:Non-currentFinancialInstruments 2024-12-31 SC582971 frs-core:ComputerEquipment 2024-12-31 SC582971 frs-core:ComputerEquipment 2024-01-01 2024-12-31 SC582971 frs-core:ComputerEquipment 2023-12-31 SC582971 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 SC582971 frs-core:MotorVehicles 2024-12-31 SC582971 frs-core:MotorVehicles 2024-01-01 2024-12-31 SC582971 frs-core:MotorVehicles 2023-12-31 SC582971 frs-core:OtherResidualIntangibleAssets 2024-12-31 SC582971 frs-core:OtherResidualIntangibleAssets 2023-12-31 SC582971 frs-core:ShareCapital 2024-12-31 SC582971 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC582971 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC582971 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 SC582971 frs-bus:SmallEntities 2024-01-01 2024-12-31 SC582971 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC582971 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC582971 frs-bus:Director1 2024-01-01 2024-12-31 SC582971 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 SC582971 frs-countries:Scotland 2024-01-01 2024-12-31 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:ShareCapital 2023-12-31 SC582971 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: SC582971
W Kerr Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Cathedral Accounting Services
35 Montgomery Crescent
Dunblane
FK15 9FB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC582971
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 35,780 47,884
35,780 47,884
CURRENT ASSETS
Debtors 6 594 3,360
Cash at bank and in hand 16,071 24,853
16,665 28,213
Creditors: Amounts Falling Due Within One Year 7 (23,335 ) (42,413 )
NET CURRENT ASSETS (LIABILITIES) (6,670 ) (14,200 )
TOTAL ASSETS LESS CURRENT LIABILITIES 29,110 33,684
Creditors: Amounts Falling Due After More Than One Year 8 (2,334 ) (6,334 )
NET ASSETS 26,776 27,350
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 26,576 27,150
SHAREHOLDERS' FUNDS 26,776 27,350
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Page 2
For the year ending 31 December 2024 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
28 February 2025
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
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
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 January 2024 19,950
As at 31 December 2024 19,950
Amortisation
As at 1 January 2024 19,950
As at 31 December 2024 19,950
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
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5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 89,451 533 89,984
As at 31 December 2024 89,451 533 89,984
Depreciation
As at 1 January 2024 41,744 356 42,100
Provided during the period 11,927 177 12,104
As at 31 December 2024 53,671 533 54,204
Net Book Value
As at 31 December 2024 35,780 - 35,780
As at 1 January 2024 47,707 177 47,884
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 594 3,360
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,092 829
Bank loans and overdrafts 3,333 3,333
Other taxes and social security 101 175
VAT 300 1,211
Accruals and deferred income 479 477
Director's loan account 17,030 36,388
23,335 42,413
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 2,334 6,334
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
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