Acorah Software Products - Accounts Production 16.5.460 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 SC501666 Mr Graeme Harley Mr William Harley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC501666 2023-11-30 SC501666 2024-11-30 SC501666 2023-12-01 2024-11-30 SC501666 frs-core:CurrentFinancialInstruments 2024-11-30 SC501666 frs-core:Non-currentFinancialInstruments 2024-11-30 SC501666 frs-core:MotorVehicles 2024-11-30 SC501666 frs-core:MotorVehicles 2023-12-01 2024-11-30 SC501666 frs-core:MotorVehicles 2023-11-30 SC501666 frs-core:PlantMachinery 2024-11-30 SC501666 frs-core:PlantMachinery 2023-12-01 2024-11-30 SC501666 frs-core:PlantMachinery 2023-11-30 SC501666 frs-core:ShareCapital 2024-11-30 SC501666 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 SC501666 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC501666 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 SC501666 frs-bus:SmallEntities 2023-12-01 2024-11-30 SC501666 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC501666 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 SC501666 frs-bus:Director1 2023-12-01 2024-11-30 SC501666 frs-bus:Director1 2023-11-30 SC501666 frs-bus:Director1 2024-11-30 SC501666 frs-bus:Director2 2023-12-01 2024-11-30 SC501666 frs-bus:Director2 2023-11-30 SC501666 frs-bus:Director2 2024-11-30 SC501666 frs-core:Non-currentFinancialInstruments 1 2024-11-30 SC501666 frs-core:CurrentFinancialInstruments 3 2024-11-30 SC501666 frs-countries:Scotland 2023-12-01 2024-11-30 SC501666 2022-11-30 SC501666 2023-11-30 SC501666 2022-12-01 2023-11-30 SC501666 frs-core:CurrentFinancialInstruments 2023-11-30 SC501666 frs-core:Non-currentFinancialInstruments 2023-11-30 SC501666 frs-core:MotorVehicles 2022-12-01 2023-11-30 SC501666 frs-core:ShareCapital 2023-11-30 SC501666 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 SC501666 frs-core:Non-currentFinancialInstruments 1 2023-11-30 SC501666 frs-core:CurrentFinancialInstruments 2 2023-11-30 SC501666 frs-core:CurrentFinancialInstruments 3 2023-11-30
Registered number: SC501666
WD Harley Property Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC501666
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,636 3,514
2,636 3,514
CURRENT ASSETS
Debtors 5 17,003 22,541
Cash at bank and in hand 303 3,566
17,306 26,107
Creditors: Amounts Falling Due Within One Year 6 (22,391 ) (32,185 )
NET CURRENT ASSETS (LIABILITIES) (5,085 ) (6,078 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,449 ) (2,564 )
Creditors: Amounts Falling Due After More Than One Year 7 (5,400 ) (7,200 )
NET LIABILITIES (7,849 ) (9,764 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (7,949 ) (9,864 )
SHAREHOLDERS' FUNDS (7,849) (9,764)
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For the year ending 30 November 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 Graeme Harley
Director
27/08/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
WD Harley Property Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC501666 . The registered office is Ancaster Business Centre, Cross Street, Callander, FK17 8EA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company continues to trade with the support of the directors.

The directors will not demand repayment of loans due to them where this would impair the ability of the company to trade.

For these reasons the going concern basis has been adopted.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Tangible assets are initially recognised at cost which is the purchase price plus any directly attributable costs. Subsequently tangible assets are measured at cost less accumulated depreciation and impairment losses, except for land and buildings which are measured using the revaluation model.
2.4. Financial Instruments
The company only has basic financial instruments.

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: 1)
- 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 December 2023 4,688 23,480 28,168
As at 30 November 2024 4,688 23,480 28,168
Depreciation
As at 1 December 2023 4,075 20,579 24,654
Provided during the period 152 726 878
As at 30 November 2024 4,227 21,305 25,532
Net Book Value
As at 30 November 2024 461 2,175 2,636
As at 1 December 2023 613 2,901 3,514
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles - 2,223
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,000 5,470
Prepayments and accrued income 8,736 8,736
Other debtors 150 -
Intercompany loans 3,117 -
Directors' loan accounts - 8,335
17,003 22,541
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 3,600 3,600
Corporation tax 11,931 11,544
Other taxes and social security 4,673 4,707
Intercompany loan - 11,268
Accruals and deferred income 2,187 1,066
22,391 32,185
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loan - 1-2 years 3,600 3,600
Bank Loans 2-5 Years 1,800 3,600
5,400 7,200
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mr Graeme Harley 1,872 - 1,872 - -
Mr William Harley 6,462 - 6,462 - -
10. Related Party Transactions
WD Harley Property Ltd and WD Harley Ltd and Balvalachlan Ltd are associated through virtue of common control.
At 30th November 2023 the amount owed to WD Harley Property Ltd from W D Harley Ltd was £3,117 (2023:-£11,268). This balance is non-interest bearing and is repayable on demand.
At 30th November 2023 the amount owed by Balvalachlan Ltd to W D Harley Property Ltd was £nil (2023: £nil). This balance is non-interest bearing and is repayable on demand.
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