Acorah Software Products - Accounts Production 16.6.920 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC277301 Gordon Baillie Frazer Muirhead iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC277301 2024-03-31 SC277301 2025-03-31 SC277301 2024-04-01 2025-03-31 SC277301 frs-core:CurrentFinancialInstruments 2025-03-31 SC277301 frs-core:Non-currentFinancialInstruments 2025-03-31 SC277301 frs-core:FurnitureFittings 2025-03-31 SC277301 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC277301 frs-core:FurnitureFittings 2024-03-31 SC277301 frs-core:PlantMachinery 2025-03-31 SC277301 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC277301 frs-core:PlantMachinery 2024-03-31 SC277301 frs-core:ShareCapital 2025-03-31 SC277301 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC277301 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC277301 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC277301 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC277301 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC277301 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC277301 frs-bus:Director1 2024-04-01 2025-03-31 SC277301 frs-bus:Director2 2024-04-01 2025-03-31 SC277301 frs-core:CurrentFinancialInstruments 1 2025-03-31 SC277301 frs-countries:Scotland 2024-04-01 2025-03-31 SC277301 2023-03-31 SC277301 2024-03-31 SC277301 2023-04-01 2024-03-31 SC277301 frs-core:CurrentFinancialInstruments 2024-03-31 SC277301 frs-core:Non-currentFinancialInstruments 2024-03-31 SC277301 frs-core:ShareCapital 2024-03-31 SC277301 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC277301 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: SC277301
Whale Engineering Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
14 Newton Place
Glasgow
G3 7PY
Whale Engineering Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Whale Engineering Limited
Statement of Financial Position
As At 31 March 2025
Statement of Financial Position
Registered number: SC277301

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,119 |  | 5,425
|  |  | 5,119 |  | 5,425
CURRENT ASSETS
Stocks | 5 | 163,032 |  | 106,431 |
Debtors | 6 | 55,932 |  | 48,164 |
|  | 218,964 |  | 154,595 |
Creditors: Amounts Falling Due Within One Year | 7 | (294,681 ) |  | (223,481 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (75,717 ) |  | (68,886 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (70,598 ) |  | (63,461 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,690 ) |  | (11,713 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (972 ) |  | (1,031 )
NET LIABILITIES |  |  | (73,260 ) |  | (76,205 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,000 |  | 1,000
Income Statement |  |  | (74,260 ) |  | (77,205 )
SHAREHOLDERS' FUNDS |  |  | (73,260) |  | (76,205)

Page 1
Page 2
Whale Engineering Limited
Statement of Financial Position (continued)
As At 31 March 2025
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 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 Income Statement.
On behalf of the board

Frazer Muirhead Director
10th November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Whale Engineering Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Whale Engineering Limited is a private company, limited by shares, incorporated in Scotland, registered number SC277301 . The registered office is 14 Newton Place, C/O Gallone & Co, Glasgow, G3 7PY.
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.
2.3. 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
Fixtures & Fittings | 25% Reducing Balance

2.4. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 11)
10 11
Page 3
Page 4
Whale Engineering Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 36,683 | 3,279 | 39,962
Additions | 1,400 | - | 1,400
As at 31 March 2025 | 38,083 | 3,279 | 41,362
Depreciation
As at 1 April 2024 | 33,059 | 1,478 | 34,537
Provided during the period | 1,256 | 450 | 1,706
As at 31 March 2025 | 34,315 | 1,928 | 36,243
Net Book Value
As at 31 March 2025 | 3,768 | 1,351 | 5,119
As at 1 April 2024 | 3,624 | 1,801 | 5,425

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 163,032 |  | 106,431

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Retentions | 45,749 |  | 48,164
VAT | 10,183 |  | -
| 55,932 |  | 48,164

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 68,519 |  | 33,397
Bank loans and overdrafts | 63,143 |  | 17,341
Corporation tax | 895 |  | 1,172
PAYE | 13,591 |  | 6,473
VAT | - |  | 2,957
Pensions payable | 606 |  | 637
Accruals and deferred income | - |  | 13,577
Amounts owed to group undertakings | 147,927 |  | 147,927
| 294,681 |  | 223,481

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,690 |  | 11,713

Page 4
Page 5
Whale Engineering Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 5