Acorah Software Products - Accounts Production 16.6.950 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC482616 Mr G Brown Ms L Sangster true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC482616 2024-07-31 SC482616 2025-07-31 SC482616 2024-08-01 2025-07-31 SC482616 frs-core:CurrentFinancialInstruments 2025-07-31 SC482616 frs-core:ComputerEquipment 2025-07-31 SC482616 frs-core:ComputerEquipment 2024-08-01 2025-07-31 SC482616 frs-core:ComputerEquipment 2024-07-31 SC482616 frs-core:FurnitureFittings 2025-07-31 SC482616 frs-core:FurnitureFittings 2024-08-01 2025-07-31 SC482616 frs-core:FurnitureFittings 2024-07-31 SC482616 frs-core:ShareCapital 2025-07-31 SC482616 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC482616 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC482616 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC482616 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC482616 frs-bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 SC482616 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC482616 1 2024-08-01 2025-07-31 SC482616 frs-bus:Director1 2024-08-01 2025-07-31 SC482616 frs-bus:Director1 2024-07-31 SC482616 frs-bus:Director1 2025-07-31 SC482616 frs-bus:Director2 2024-08-01 2025-07-31 SC482616 frs-bus:Director2 2024-07-31 SC482616 frs-bus:Director2 2025-07-31 SC482616 frs-countries:Scotland 2024-08-01 2025-07-31 SC482616 2023-07-31 SC482616 2024-07-31 SC482616 2023-08-01 2024-07-31 SC482616 frs-core:CurrentFinancialInstruments 2024-07-31 SC482616 frs-core:ShareCapital 2024-07-31 SC482616 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC482616
GWB Inspection Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Nuvo Scotland Limited
GWB Inspection Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—5

Page 1
GWB Inspection Ltd
Accountants' Report
For The Year Ended 31 July 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of GWB Inspection Ltd for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GWB Inspection Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of GWB Inspection Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of GWB Inspection Ltd and state those matters that we have agreed to state to the directors of GWB Inspection Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GWB Inspection Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that GWB Inspection Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of GWB Inspection Ltd . You consider that GWB Inspection Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of GWB Inspection Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

9 January 2026

Nuvo Scotland Limited
Office 2&3
Thainstone Business Centre
Thainstone
Inverurie
AB51 5TB
Page 1
Page 2
GWB Inspection Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: SC482616

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 7,766 |  | 34,989 |
Cash at bank and in hand |  | 50,612 |  | 53,829 |
|  | 58,378 |  | 88,818 |
Creditors: Amounts Falling Due Within One Year | 6 | (11,140 ) |  | (18,397 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 47,238 |  | 70,421
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 47,238 |  | 70,421
NET ASSETS |  |  | 47,238 |  | 70,421
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 47,138 |  | 70,321
SHAREHOLDERS' FUNDS |  |  | 47,238 |  | 70,421

For the year ending 31 July 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 Profit and Loss Account.
On behalf of the board

Mr G Brown Director
9 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
GWB Inspection Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
GWB Inspection Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC482616 . The registered office is Rowan Lodge, Bellwood Drive, Aboyne, AB34 5QG.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
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:

Fixtures & Fittings | 25% on cost
Computer Equipment | 33% on cost

2.4. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
Page 3
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GWB Inspection Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
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 years 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 192 | 729 | 921
As at 31 July 2025 | 192 | 729 | 921
Depreciation
As at 1 August 2024 | 192 | 729 | 921
As at 31 July 2025 | 192 | 729 | 921
Net Book Value
As at 31 July 2025 | - | - | -
As at 1 August 2024 | - | - | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,574 |  | 34,805
VAT | 187 |  | 179
Other taxes and social security | 5 |  | 5
| 7,766 |  | 34,989

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 6,226 |  | 13,881
Other creditors | 128 |  | 168
Accruals and deferred income | - |  | 788
Directors' loan accounts | 4,786 |  | 3,560
| 11,140 |  | 18,397

Page 4
Page 5
GWB Inspection Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Garry Brown | (3,560 ) | (914 ) | - | - | (4,474 )
Ms Lynn Sangster | - | (312 ) | - | - | (312 )

The above loan is interest free and has no fixed repayment terms.
8. Ultimate Controlling Party
The ultimate controlling parties are the directors, Ms Lynn Marie Sangster and Mr Garry William Brown, by virtue of their combined ownership of 100% of the issued share capital.
Page 5