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 SC690877 Mr John McConville Mr John McConville true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC690877 2024-03-31 SC690877 2025-03-31 SC690877 2024-04-01 2025-03-31 SC690877 frs-core:CurrentFinancialInstruments 2025-03-31 SC690877 frs-core:ComputerEquipment 2025-03-31 SC690877 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC690877 frs-core:ComputerEquipment 2024-03-31 SC690877 frs-core:FurnitureFittings 2025-03-31 SC690877 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC690877 frs-core:FurnitureFittings 2024-03-31 SC690877 frs-core:NetGoodwill 2025-03-31 SC690877 frs-core:NetGoodwill 2024-04-01 2025-03-31 SC690877 frs-core:NetGoodwill 2024-03-31 SC690877 frs-core:PlantMachinery 2025-03-31 SC690877 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC690877 frs-core:PlantMachinery 2024-03-31 SC690877 frs-core:ShareCapital 2025-03-31 SC690877 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC690877 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC690877 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC690877 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC690877 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC690877 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC690877 1 2024-04-01 2025-03-31 SC690877 frs-bus:Director1 2024-04-01 2025-03-31 SC690877 frs-countries:Scotland 2024-04-01 2025-03-31 SC690877 2023-03-31 SC690877 2024-03-31 SC690877 2023-04-01 2024-03-31 SC690877 frs-core:CurrentFinancialInstruments 2024-03-31 SC690877 frs-core:ShareCapital 2024-03-31 SC690877 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC690877
Webporty Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC690877
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,000 4,000
Tangible Assets 5 2,205 1,236
4,205 5,236
CURRENT ASSETS
Debtors 6 8,913 7,825
Cash at bank and in hand 18,921 30,856
27,834 38,681
Creditors: Amounts Falling Due Within One Year 7 (11,892 ) (24,552 )
NET CURRENT ASSETS (LIABILITIES) 15,942 14,129
TOTAL ASSETS LESS CURRENT LIABILITIES 20,147 19,365
PROVISIONS FOR LIABILITIES
Deferred Taxation (419 ) (235 )
NET ASSETS 19,728 19,130
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 19,718 19,120
SHAREHOLDERS' FUNDS 19,728 19,130
Page 1
Page 2
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 Profit and Loss Account.
On behalf of the board
Mr John McConville
Director
18/07/2025
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
Webporty Limited is a private company, limited by shares, incorporated in Scotland, registered number SC690877 . The registered office is 5 Mill Lane, Longniddry, EH32 0FQ.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 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:
Plant & Machinery 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 33% straight line
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 10,000
As at 31 March 2025 10,000
Amortisation
As at 1 April 2024 6,000
Provided during the period 2,000
As at 31 March 2025 8,000
...CONTINUED
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Net Book Value
As at 31 March 2025 2,000
As at 1 April 2024 4,000
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 249 659 2,357 3,265
Additions 291 - 1,999 2,290
As at 31 March 2025 540 659 4,356 5,555
Depreciation
As at 1 April 2024 62 331 1,636 2,029
Provided during the period 62 165 1,094 1,321
As at 31 March 2025 124 496 2,730 3,350
Net Book Value
As at 31 March 2025 416 163 1,626 2,205
As at 1 April 2024 187 328 721 1,236
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,913 7,825
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 714 14,734
Taxation and social security 11,178 9,818
11,892 24,552
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
9. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr John McConville by virtue of his ownership of 80% of the issued share capital in the company.
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