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 SC644204 Mr Graeme Harley Mr William Harley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC644204 2023-11-30 SC644204 2024-11-30 SC644204 2023-12-01 2024-11-30 SC644204 frs-core:CurrentFinancialInstruments 2024-11-30 SC644204 frs-core:Non-currentFinancialInstruments 2024-11-30 SC644204 frs-core:FurnitureFittings 2024-11-30 SC644204 frs-core:FurnitureFittings 2023-12-01 2024-11-30 SC644204 frs-core:FurnitureFittings 2023-11-30 SC644204 frs-core:PlantMachinery 2024-11-30 SC644204 frs-core:PlantMachinery 2023-12-01 2024-11-30 SC644204 frs-core:PlantMachinery 2023-11-30 SC644204 frs-core:ShareCapital 2024-11-30 SC644204 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 SC644204 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC644204 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 SC644204 frs-bus:SmallEntities 2023-12-01 2024-11-30 SC644204 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC644204 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 SC644204 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-11-30 SC644204 frs-bus:Director1 2023-12-01 2024-11-30 SC644204 frs-bus:Director2 2023-12-01 2024-11-30 SC644204 frs-bus:Director2 2023-11-30 SC644204 frs-bus:Director2 2024-11-30 SC644204 frs-core:CurrentFinancialInstruments 1 2024-11-30 SC644204 frs-countries:Scotland 2023-12-01 2024-11-30 SC644204 2022-11-30 SC644204 2023-11-30 SC644204 2022-12-01 2023-11-30 SC644204 frs-core:CurrentFinancialInstruments 2023-11-30 SC644204 frs-core:Non-currentFinancialInstruments 2023-11-30 SC644204 frs-core:ShareCapital 2023-11-30 SC644204 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 SC644204 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-11-30 SC644204 frs-core:CurrentFinancialInstruments 1 2023-11-30
Registered number: SC644204
WD Harley Leisure 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: SC644204
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,894 6,117
4,894 6,117
CURRENT ASSETS
Debtors 5 14,399 22,944
Cash at bank and in hand 2,935 1,734
17,334 24,678
Creditors: Amounts Falling Due Within One Year 6 (7,554 ) (7,938 )
NET CURRENT ASSETS (LIABILITIES) 9,780 16,740
TOTAL ASSETS LESS CURRENT LIABILITIES 14,674 22,857
Creditors: Amounts Falling Due After More Than One Year 7 (6,500 ) (8,250 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (929 ) (1,162 )
NET ASSETS 7,245 13,445
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 7,145 13,345
SHAREHOLDERS' FUNDS 7,245 13,445
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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 Leisure Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC644204 . The registered office is Ancaster Business Centre, Cross Street , Callander, FK17 8EA.
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.
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.

Plant & Machinery 20%
Fixtures & Fittings 20%
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.

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 cost.

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 period 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 period 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: 2)
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2023 2,083 8,561 10,644
As at 30 November 2024 2,083 8,561 10,644
Depreciation
As at 1 December 2023 853 3,674 4,527
Provided during the period 246 977 1,223
As at 30 November 2024 1,099 4,651 5,750
Net Book Value
As at 30 November 2024 984 3,910 4,894
As at 1 December 2023 1,230 4,887 6,117
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 2,282
Other debtors 7,100 7,100
Directors' loan accounts - 2,362
Amounts owed by associates 7,299 11,200
14,399 22,944
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 3,000 2,750
Corporation tax 1,360 1,360
Other taxes and social security 1,104 333
Pension payable 25 25
Accruals and deferred income 1,711 3,117
Directors' loan accounts 1 -
Amounts owed to associates 353 353
7,554 7,938
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 6,500 8,250
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8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Accelerated capital allowances 929 1,162
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. 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 William Harley 2,362 - 2,362 - -
The loan to the director is non-interest bearing and has been repaid to the company within 9 months of the year-end.
11. Related Party Transactions
WD Harley LtdAssociated through virtue of common controlAt 30th November 2023 the amount owed to WD Harley Leisure Ltd was £7,299 (2023: £11,200). This balance is non-interest bearing and is repayable on demand.

WD Harley Ltd

Associated through virtue of common control

At 30th November 2023 the amount owed to WD Harley Leisure Ltd was £7,299 (2023: £11,200). This balance is non-interest bearing and is repayable on demand.

Balvalachlan LtdAssociated through virtue of common controlAt 30th November 2023 the amount owed by WD Harley Leisure Ltd was £353 (2023: £353). This balance is non-interest bearing and is repayable on demand.

Balvalachlan Ltd

Associated through virtue of common control

At 30th November 2023 the amount owed by WD Harley Leisure Ltd was £353 (2023: £353). This balance is non-interest bearing and is repayable on demand.

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