Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC363165 Alison Eadie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC363165 2024-04-30 SC363165 2025-04-30 SC363165 2024-05-01 2025-04-30 SC363165 frs-core:CurrentFinancialInstruments 2025-04-30 SC363165 frs-core:Non-currentFinancialInstruments 2025-04-30 SC363165 frs-core:MotorVehicles 2025-04-30 SC363165 frs-core:MotorVehicles 2024-05-01 2025-04-30 SC363165 frs-core:MotorVehicles 2024-04-30 SC363165 frs-core:WithinOneYear 2025-04-30 SC363165 frs-core:ShareCapital 2025-04-30 SC363165 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC363165 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC363165 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC363165 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC363165 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC363165 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC363165 frs-bus:Director1 2024-05-01 2025-04-30 SC363165 frs-countries:Scotland 2024-05-01 2025-04-30 SC363165 2023-04-30 SC363165 2024-04-30 SC363165 2023-05-01 2024-04-30 SC363165 frs-core:CurrentFinancialInstruments 2024-04-30 SC363165 frs-core:Non-currentFinancialInstruments 2024-04-30 SC363165 frs-core:WithinOneYear 2024-04-30 SC363165 frs-core:ShareCapital 2024-04-30 SC363165 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: SC363165
B & W Windows Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
14 Newton Place
Glasgow
G3 7PY
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: SC363165
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,312 -
10,312 -
CURRENT ASSETS
Stocks 5 19,655 17,382
Debtors 6 15,416 10,800
Cash at bank and in hand 77,717 109,716
112,788 137,898
Creditors: Amounts Falling Due Within One Year 7 (233,932 ) (191,369 )
NET CURRENT ASSETS (LIABILITIES) (121,144 ) (53,471 )
TOTAL ASSETS LESS CURRENT LIABILITIES (110,832 ) (53,471 )
Creditors: Amounts Falling Due After More Than One Year 8 (886 ) (11,369 )
NET LIABILITIES (111,718 ) (64,840 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Income Statement (111,719 ) (64,841 )
SHAREHOLDERS' FUNDS (111,718) (64,840)
Page 1
Page 2
For the year ending 30 April 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 her 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 Income Statement.
On behalf of the board
Alison Eadie
Director
27/05/2025
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
B & W Windows Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC363165 . The registered office is 14 Newton Place, C/O Gallone & Co, Glasgow, G3 7PY.
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.
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:
Motor Vehicles 25% Reducing Balance
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 income statement 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 income statement as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 12)
12 12
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 May 2024 -
Additions 13,750
As at 30 April 2025 13,750
Depreciation
As at 1 May 2024 -
Provided during the period 3,438
As at 30 April 2025 3,438
Net Book Value
As at 30 April 2025 10,312
As at 1 May 2024 -
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5. Stocks
2025 2024
£ £
Stock 19,655 17,382
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 7,579 (1,858 )
Other debtors 7,837 12,658
15,416 10,800
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,603 -
Trade creditors 102,900 115,672
Bank loans and overdrafts 10,483 10,225
Other taxes and social security 7,075 2,057
VAT 15,657 26,091
Other creditors 48,890 -
Director's loan account 37,324 37,324
233,932 191,369
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 886 11,369
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,603 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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