Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC582971 Mr William Kerr Mr William Kerr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC582971 2024-12-31 SC582971 2025-12-31 SC582971 2025-01-01 2025-12-31 SC582971 frs-core:CurrentFinancialInstruments 2025-12-31 SC582971 frs-core:Non-currentFinancialInstruments 2025-12-31 SC582971 frs-core:ComputerEquipment 2025-12-31 SC582971 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC582971 frs-core:ComputerEquipment 2024-12-31 SC582971 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 SC582971 frs-core:MotorVehicles 2025-12-31 SC582971 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC582971 frs-core:MotorVehicles 2024-12-31 SC582971 frs-core:OtherResidualIntangibleAssets 2025-12-31 SC582971 frs-core:OtherResidualIntangibleAssets 2024-12-31 SC582971 frs-core:ShareCapital 2025-12-31 SC582971 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC582971 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC582971 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC582971 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC582971 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC582971 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC582971 frs-bus:Director1 2025-01-01 2025-12-31 SC582971 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 SC582971 frs-countries:Scotland 2025-01-01 2025-12-31 SC582971 2023-12-31 SC582971 2024-12-31 SC582971 2024-01-01 2024-12-31 SC582971 frs-core:CurrentFinancialInstruments 2024-12-31 SC582971 frs-core:Non-currentFinancialInstruments 2024-12-31 SC582971 frs-core:ShareCapital 2024-12-31 SC582971 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC582971
W Kerr Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Cathedral Accounting Services
35 Montgomery Crescent
Dunblane
FK15 9FB
W Kerr Services Limited
Contents
Contents

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

Page 1
W Kerr Services Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC582971

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 27,279 |  | 35,780
|  |  | 27,279 |  | 35,780
CURRENT ASSETS
Debtors | 6 | 720 |  | 594 |
Cash at bank and in hand |  | 6,004 |  | 16,071 |
|  | 6,724 |  | 16,665 |
Creditors: Amounts Falling Due Within One Year | 7 | (12,290 ) |  | (23,335 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (5,566 ) |  | (6,670 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 21,713 |  | 29,110
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (2,334 )
NET ASSETS |  |  | 21,713 |  | 26,776
CAPITAL AND RESERVES
Called up share capital | 9 |  | 200 |  | 200
Profit and Loss Account |  |  | 21,513 |  | 26,576
SHAREHOLDERS' FUNDS |  |  | 21,713 |  | 26,776

Page 1
Page 2
W Kerr Services Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 William Kerr Director
11 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
W Kerr Services Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
W Kerr Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC582971 . The registered office is 12 Woodlea Gardens, Sauchie, Alloa, Clackmannanshire, FK10 3BD.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are franchise fees. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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:

Motor Vehicles | 25.0% Reducing balance
Computer Equipment | 33.3% Straight line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 19,950
As at 31 December 2025 | 19,950
Amortisation
As at 1 January 2025 | 19,950
As at 31 December 2025 | 19,950
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

Page 3
Page 4
W Kerr Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 89,451 | 533 | 89,984
Additions | - | 666 | 666
As at 31 December 2025 | 89,451 | 1,199 | 90,650
Depreciation
As at 1 January 2025 | 53,671 | 533 | 54,204
Provided during the period | 8,945 | 222 | 9,167
As at 31 December 2025 | 62,616 | 755 | 63,371
Net Book Value
As at 31 December 2025 | 26,835 | 444 | 27,279
As at 1 January 2025 | 35,780 | - | 35,780

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 720 |  | 594

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 709 |  | 2,092
Bank loans and overdrafts | 1,667 |  | 3,333
Other taxes and social security | 721 |  | 101
VAT | 219 |  | 300
Accruals and deferred income | 479 |  | 479
Director's loan account | 8,495 |  | 17,030
| 12,290 |  | 23,335

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 2,334

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

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