Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 SC380407 Mr Christopher Walker Mr Ilan Reich Mr Guy Rubinstein MEL Cosec Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC380407 2023-09-30 SC380407 2024-09-30 SC380407 2023-10-01 2024-09-30 SC380407 frs-core:CurrentFinancialInstruments 2024-09-30 SC380407 frs-core:Non-currentFinancialInstruments 2024-09-30 SC380407 frs-core:PlantMachinery 2024-09-30 SC380407 frs-core:PlantMachinery 2023-10-01 2024-09-30 SC380407 frs-core:PlantMachinery 2023-09-30 SC380407 frs-core:ShareCapital 2024-09-30 SC380407 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC380407 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC380407 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC380407 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC380407 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC380407 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC380407 1 2023-10-01 2024-09-30 SC380407 frs-bus:Director1 2023-10-01 2024-09-30 SC380407 frs-bus:Director2 2023-10-01 2024-09-30 SC380407 frs-bus:Director3 2023-10-01 2024-09-30 SC380407 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 SC380407 frs-countries:Scotland 2023-10-01 2024-09-30 SC380407 2022-09-30 SC380407 2023-09-30 SC380407 2022-10-01 2023-09-30 SC380407 frs-core:CurrentFinancialInstruments 2023-09-30 SC380407 frs-core:Non-currentFinancialInstruments 2023-09-30 SC380407 frs-core:ShareCapital 2023-09-30 SC380407 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: SC380407
Glen Ullinish WF Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC380407
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 46,945 46,945
46,945 46,945
CURRENT ASSETS
Stocks 5 4,021,664 4,021,664
Debtors 6 179,640 179,640
Cash at bank and in hand 12,712 12,712
4,214,016 4,214,016
NET CURRENT ASSETS (LIABILITIES) 4,214,016 4,214,016
TOTAL ASSETS LESS CURRENT LIABILITIES 4,260,961 4,260,961
Creditors: Amounts Falling Due After More Than One Year 7 (4,320,208 ) (4,314,336 )
NET LIABILITIES (59,247 ) (53,375 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (59,347 ) (53,475 )
SHAREHOLDERS' FUNDS (59,247) (53,375)
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Page 2
For the year ending 30 September 2024 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 Christopher Walker
Director
30/06/2025
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
Glen Ullinish WF Limited is a private company, limited by shares, incorporated in Scotland, registered number SC380407 . The registered office is 3rd Floor Maxim 10, Parklands Avenue, Motherwell, ML1 4WQ.
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. 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 25% Reducing Balance
2.3. 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. Work-in-progress at cost includes all direct costs associated with the project.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2023 93,939
As at 30 September 2024 93,939
Depreciation
As at 1 October 2023 46,994
As at 30 September 2024 46,994
Net Book Value
As at 30 September 2024 46,945
As at 1 October 2023 46,945
5. Stocks
2024 2023
£ £
Work in progress 4,021,664 4,021,664
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 179,640 179,640
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Amounts owed to group undertakings 4,320,208 4,314,336
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Included within creditors due greater than one year is an amount of £3,715,931 (2023: £3,715,931) due to the company's parent entity. 
Included within creditors due greater than one year is an amount of £357,427 (2023: £351,555) due to a company under the control of a director.
Included within creditors due greater than one year is an amount of £246,850 (2023: £246,850) due to an entity under the control of the directors.
The above loans are unsecured and interest free.
10. Ultimate Controlling Party
The immediate parent entity is Muirhall (1902) Limited.
There is no ultimate controlling party as there is no shareholder with a controlling interest.
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