Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SO302307 iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO302307 2024-05-31 SO302307 2025-05-31 SO302307 2024-06-01 2025-05-31 SO302307 frs-core:CurrentFinancialInstruments 2025-05-31 SO302307 frs-core:Non-currentFinancialInstruments 2025-05-31 SO302307 frs-core:ComputerEquipment 2025-05-31 SO302307 frs-core:ComputerEquipment 2024-06-01 2025-05-31 SO302307 frs-core:ComputerEquipment 2024-05-31 SO302307 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-31 SO302307 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 SO302307 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-31 SO302307 frs-core:PlantMachinery 2025-05-31 SO302307 frs-core:PlantMachinery 2024-06-01 2025-05-31 SO302307 frs-core:PlantMachinery 2024-05-31 SO302307 frs-bus:LimitedLiabilityPartnershipLLP 2024-06-01 2025-05-31 SO302307 frs-bus:LimitedLiabilityPartnershipsSORP 2024-06-01 2025-05-31 SO302307 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SO302307 frs-bus:SmallEntities 2024-06-01 2025-05-31 SO302307 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SO302307 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SO302307 frs-countries:EnglandWales 2024-06-01 2025-05-31 SO302307 frs-bus:PartnerLLP1 2024-06-01 2025-05-31 SO302307 2023-05-31 SO302307 2024-05-31 SO302307 2023-06-01 2024-05-31 SO302307 frs-core:CurrentFinancialInstruments 2024-05-31 SO302307 frs-core:Non-currentFinancialInstruments 2024-05-31
Registered number: SO302307
Wilson Leitch LLP
Unaudited Financial Statements
For The Year Ended 31 May 2025
Thinkaccountant Ltd
Wilson Leitch LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Wilson Leitch LLP
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SO302307

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,531 |  | 1,426
|  |  | 7,531 |  | 1,426
CURRENT ASSETS
Debtors | 5 | 20,103 |  | 24,445 |
Cash at bank and in hand |  | - |  | 500 |
|  | 20,103 |  | 24,945 |
Creditors: Amounts Falling Due Within One Year | 6 | (39,789 ) |  | (21,063 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (19,686 ) |  | 3,882
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (12,155 ) |  | 5,308
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (37,241 ) |  | (45,570 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS |  |  | (49,396 ) |  | (40,262 )
REPRESENTED BY:
Loans and other debts due to members
Other amounts |  | 100,720 |  | 100,720 |
|  |  | 100,720 |  | 100,720
Equity
Members' other interests
Members' capital |  | (195,485) |  | (168,310) |
Other reserves |  | 45,369 |  | 27,328 |
|  |  | (150,116) |  | (140,982)
|  |  | (49,396) |  | (40,262)
TOTAL MEMBERS' INTEREST
Loans and other debts due to members |  |  | 100,720 |  | 100,720
Members' other interests |  |  | (150,116) |  | (140,982)
|  |  | (49,396) |  | (40,262)

Page 1
Page 2
Wilson Leitch LLP
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members

Mr Derek Leitch Partner
13/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Wilson Leitch LLP
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Wilson Leitch LLP is a limited liability partnership, incorporated in England & Wales, registered number SO302307 . The Registered Office is Eastwoodmains Road, Clarkston, Glasgow, G76 7HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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
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:

Leasehold | 15% Reducing Balance
Plant & Machinery | 20% Reducing Balance
Computer Equipment | 20% Reducing Balance

3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 June 2024 | 11,224 | 1,357 | 3,567 | 16,148
Additions | 7,037 | 397 | - | 7,434
As at 31 May 2025 | 18,261 | 1,754 | 3,567 | 23,582
Depreciation
As at 1 June 2024 | 10,244 | 1,296 | 3,182 | 14,722
Provided during the period | 1,202 | 69 | 58 | 1,329
As at 31 May 2025 | 11,446 | 1,365 | 3,240 | 16,051

...CONTINUED
Page 3
Page 4
Wilson Leitch LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025 | 6,815 | 389 | 327 | 7,531
As at 1 June 2024 | 980 | 61 | 385 | 1,426

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 20,103 |  | 24,445

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2 |  | -
Bank loans and overdrafts | 8,899 |  | 6,655
Other loans | 22,993 |  | 14,408
Other creditors | 7,428 |  | -
Taxation and social security | 467 |  | -
| 39,789 |  | 21,063

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 18,262 |  | 24,385
Other loans | 18,979 |  | 21,185
| 37,241 |  | 45,570

Page 4