Acorah Software Products - Accounts Production 16.8.310 false true false 8 November 2024 31 May 2025 31 May 2025 SC828371 Mr James Parratt Mr Christopher Kerr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC828371 2024-11-07 SC828371 2025-05-31 SC828371 2024-11-08 2025-05-31 SC828371 frs-core:CurrentFinancialInstruments 2025-05-31 SC828371 frs-core:ShareCapital 2025-05-31 SC828371 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC828371 frs-bus:PrivateLimitedCompanyLtd 2024-11-08 2025-05-31 SC828371 frs-bus:FilletedAccounts 2024-11-08 2025-05-31 SC828371 frs-bus:SmallEntities 2024-11-08 2025-05-31 SC828371 frs-bus:AuditExempt-NoAccountantsReport 2024-11-08 2025-05-31 SC828371 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-08 2025-05-31 SC828371 frs-bus:Director1 2024-11-08 2025-05-31 SC828371 frs-bus:Director2 2024-11-08 2025-05-31 SC828371 frs-countries:Scotland 2024-11-08 2025-05-31
Registered number: SC828371
West Ranga Stockton Limited
Unaudited Financial Statements
For the Period 8 November 2024 to 31 May 2025
SBS Accountancy
Haypark Business Centre
Marchmont Avenue
Polmont
FK2 0NZ
West Ranga Stockton Limited
Contents
Contents

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

Page 1
West Ranga Stockton Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC828371

| 31 May 2025
--- | ---
| Notes | £ | £
CURRENT ASSETS
Stocks | 4 | 65,404 |
Debtors | 5 | 1 |
Cash at bank and in hand |  | 2,066,335 |
|  | 2,131,740 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,132,746 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,006 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,006 )
NET LIABILITIES |  |  | (1,006 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1
Profit and Loss Account |  |  | (1,007 )
SHAREHOLDERS' FUNDS |  |  | (1,006)

For the period ending 31 May 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 James Parratt Director
17th February 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
West Ranga Stockton Limited
Notes to the Financial Statements
For the Period 8 November 2024 to 31 May 2025
Notes to the Financial Statements
1. General Information
West Ranga Stockton Limited is a private company, limited by shares, incorporated in Scotland, registered number SC828371 . The registered office is 26 Commercial Street, Dundee, DD1 3EJ.
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.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Stocks

| 31 May 2025
--- | ---
| £
Work in progress | 65,404

5. Debtors

| 31 May 2025
--- | ---
| £
Due within one year
Amounts owed by group undertakings | 1

6. Creditors: Amounts Falling Due Within One Year

| 31 May 2025
--- | ---
| £
Trade creditors | 925,742
Amounts owed to group undertakings | 31,673
Other creditors | 808,771
Taxation and social security | 366,560
| 2,132,746

Page 2
Page 3
West Ranga Stockton Limited
Notes to the Financial Statements (continued)
For the Period 8 November 2024 to 31 May 2025
7. Share Capital

| 31 May 2025
--- | ---
| £
Allotted, Called up and fully paid | 1

Page 3