Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC246093 Marc McCallum Helen Arnott McCallum Holdings Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC246093 2024-03-31 SC246093 2025-03-31 SC246093 2024-04-01 2025-03-31 SC246093 frs-core:CurrentFinancialInstruments 2025-03-31 SC246093 frs-core:ComputerEquipment 2025-03-31 SC246093 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC246093 frs-core:ComputerEquipment 2024-03-31 SC246093 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 SC246093 frs-core:FurnitureFittings 2025-03-31 SC246093 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC246093 frs-core:FurnitureFittings 2024-03-31 SC246093 frs-core:NetGoodwill 2025-03-31 SC246093 frs-core:NetGoodwill 2024-04-01 2025-03-31 SC246093 frs-core:NetGoodwill 2024-03-31 SC246093 frs-core:OtherResidualIntangibleAssets 2025-03-31 SC246093 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 SC246093 frs-core:OtherResidualIntangibleAssets 2024-03-31 SC246093 frs-core:ShareCapital 2025-03-31 SC246093 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC246093 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC246093 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC246093 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC246093 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC246093 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC246093 1 2024-04-01 2025-03-31 SC246093 frs-bus:Director1 2024-04-01 2025-03-31 SC246093 frs-bus:Director1 2024-03-31 SC246093 frs-bus:Director1 2025-03-31 SC246093 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 SC246093 frs-countries:Scotland 2024-04-01 2025-03-31 SC246093 2023-03-31 SC246093 2024-03-31 SC246093 2023-04-01 2024-03-31 SC246093 frs-core:CurrentFinancialInstruments 2024-03-31 SC246093 frs-core:ShareCapital 2024-03-31 SC246093 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC246093
WORLDMAIL LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: SC246093
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 12,090 14,000
Tangible Assets 5 377 707
12,467 14,707
CURRENT ASSETS
Stocks 6 - 100
Debtors 7 40,265 40,423
Cash at bank and in hand 18,407 20,280
58,672 60,803
Creditors: Amounts Falling Due Within One Year 8 (20,512 ) (21,616 )
NET CURRENT ASSETS (LIABILITIES) 38,160 39,187
TOTAL ASSETS LESS CURRENT LIABILITIES 50,627 53,894
NET ASSETS 50,627 53,894
CAPITAL AND RESERVES
Called up share capital 9 20 20
Income Statement 50,607 53,874
SHAREHOLDERS' FUNDS 50,627 53,894
For the year ending 31 March 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 Income Statement.
On behalf of the board
Marc McCallum
Director
4 June 2025
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
WORLDMAIL LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC246093 . The registered office is 15 Gladstone Place, Stirling, FK8 2NN.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is the World Option Franchise, this has been amortised over the period of the franchise.
2.5. 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:
Fixtures & Fittings 20% reducing balance
Computer Equipment 33.3% reducing balance
2.6. Stocks and Work in Progress
Stocks 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. 
2.7. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The corporation tax liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
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Page 3
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 April 2024 70,000 30,000 100,000
As at 31 March 2025 70,000 30,000 100,000
Amortisation
As at 1 April 2024 70,000 16,000 86,000
Provided during the period - 1,910 1,910
As at 31 March 2025 70,000 17,910 87,910
Net Book Value
As at 31 March 2025 - 12,090 12,090
As at 1 April 2024 - 14,000 14,000
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 929 2,892 3,821
Disposals (523 ) (583 ) (1,106 )
As at 31 March 2025 406 2,309 2,715
Depreciation
As at 1 April 2024 693 2,421 3,114
Provided during the period 47 157 204
Disposals (418 ) (562 ) (980 )
As at 31 March 2025 322 2,016 2,338
Net Book Value
As at 31 March 2025 84 293 377
As at 1 April 2024 236 471 707
6. Stocks
2025 2024
£ £
Stock - 100
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 18,312 20,002
Amounts owed by group undertakings 15 17
Other debtors 21,938 20,404
40,265 40,423
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,265 6,015
Amounts owed to participating interests 3,355 3,355
Other creditors 13,370 11,821
Taxation and social security 2,522 425
20,512 21,616
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 20 20
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Marc McCallum 15,155 - - - 15,155
The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
During the period dividends totalling £11,000 (2024 £6,100) were declared to McCallum Holdings Limited
As at 31 March 2025 McCallum Holdings Ltd owed the amount of £15 (2024 £17) to Worldmail Limited
As at 31 March 2025 A McCallum (Properties) Ltd was owed £3,355 (2024 £3,355) from Worldmail Limited.
Both companies are under ultimate common control.
12. Ultimate Controlling Party
The company's ultimate controlling party is McCallum Holdings Ltd by virtue of his ownership of 100% of the issued share capital in the company.  McCallum Holdings Ltd is a company registered in Scotland under Companies House No SC576745.  
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