Acorah Software Products - Accounts Production 18.1.170 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 01496848 Miss L McIvor Mr Q McIvor Mrs V McIvor Mrs V McIvor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01496848 2024-11-30 01496848 2025-11-30 01496848 2024-12-01 2025-11-30 01496848 frs-core:CurrentFinancialInstruments 2025-11-30 01496848 frs-core:Non-currentFinancialInstruments 2025-11-30 01496848 frs-core:BetweenOneFiveYears 2025-11-30 01496848 frs-core:ComputerEquipment 2025-11-30 01496848 frs-core:ComputerEquipment 2024-12-01 2025-11-30 01496848 frs-core:ComputerEquipment 2024-11-30 01496848 frs-core:MotorVehicles 2025-11-30 01496848 frs-core:MotorVehicles 2024-12-01 2025-11-30 01496848 frs-core:MotorVehicles 2024-11-30 01496848 frs-core:PlantMachinery 2025-11-30 01496848 frs-core:PlantMachinery 2024-12-01 2025-11-30 01496848 frs-core:PlantMachinery 2024-11-30 01496848 frs-core:WithinOneYear 2025-11-30 01496848 frs-core:ShareCapital 2025-11-30 01496848 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 01496848 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 01496848 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 01496848 frs-bus:SmallEntities 2024-12-01 2025-11-30 01496848 frs-bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 01496848 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 01496848 frs-bus:OrdinaryShareClass1 2024-12-01 2025-11-30 01496848 frs-bus:OrdinaryShareClass1 2025-11-30 01496848 frs-bus:Director1 2024-12-01 2025-11-30 01496848 frs-bus:Director1 2024-11-30 01496848 frs-bus:Director1 2025-11-30 01496848 frs-bus:Director2 2024-12-01 2025-11-30 01496848 frs-bus:Director3 2024-12-01 2025-11-30 01496848 frs-bus:Director3 2024-11-30 01496848 frs-bus:Director3 2025-11-30 01496848 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 01496848 frs-countries:EnglandWales 2024-12-01 2025-11-30 01496848 2023-11-30 01496848 2024-11-30 01496848 2023-12-01 2024-11-30 01496848 frs-core:CurrentFinancialInstruments 2024-11-30 01496848 frs-core:Non-currentFinancialInstruments 2024-11-30 01496848 frs-core:BetweenOneFiveYears 2024-11-30 01496848 frs-core:MoreThanFiveYears 2024-11-30 01496848 frs-core:WithinOneYear 2024-11-30 01496848 frs-core:ShareCapital 2024-11-30 01496848 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 01496848 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30
Registered number: 01496848
Wirral Flooring Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Dufton Kellner Ltd
Wirral Flooring Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—7

Page 1
Wirral Flooring Limited
Company Information
For The Year Ended 30 November 2025
Company Information

Directors | Miss L McIvor
| Mr Q McIvor
| Mrs V McIvor
Secretary | Mrs V McIvor
Company Number | 01496848
Registered Office | Barnston House
| Beacon Lane
| Heswall
| Wirral
| CH60 0EE
Business | 34-36 Pensby Road
| Heswall
| Wirral
| CH60 7RE
Accountants | Dufton Kellner Ltd
| Chartered Accountants
| Barnston House
| Beacon Lane
| Wirral
| CH60 0EE

Page 1
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Wirral Flooring Limited
Accountant's Report
For The Year Ended 30 November 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Wirral Flooring Limited for the year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Wirral Flooring Limited for the year ended 30 November 2025 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 to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Wirral Flooring Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Wirral Flooring Limited and state those matters that we have agreed to state to the directors of Wirral Flooring Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wirral Flooring Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Wirral Flooring Limited 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 Wirral Flooring Limited . You consider that Wirral Flooring Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Wirral Flooring Limited . 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.

26th March 2026

Dufton Kellner Ltd
Chartered Accountants
Barnston House
Beacon Lane
Wirral
CH60 0EE
Page 2
Page 3
Wirral Flooring Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 01496848

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 150,259 |  | 70,760
|  |  | 150,259 |  | 70,760
CURRENT ASSETS
Stocks | 5 | 16,271 |  | 21,742 |
Debtors | 6 | 195,615 |  | 168,907 |
Cash at bank and in hand |  | 214,713 |  | 257,071 |
|  | 426,599 |  | 447,720 |
Creditors: Amounts Falling Due Within One Year | 7 | (138,431 ) |  | (137,389 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 288,168 |  | 310,331
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 438,427 |  | 381,091
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (54,393 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (37,565 ) |  | (17,690 )
NET ASSETS |  |  | 346,469 |  | 363,401
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 346,369 |  | 363,301
SHAREHOLDERS' FUNDS |  |  | 346,469 |  | 363,401

Page 3
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Wirral Flooring Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Q McIvor Director
26th March 2026

The notes on pages 5 to 7 form part of these financial statements.
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Page 5
Wirral Flooring Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Wirral Flooring Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01496848 . The registered office is Barnston House, Beacon Lane, Heswall, Wirral, CH60 0EE.
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. 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 | 15% straight line
Motor Vehicles | 25% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts are capitalised as tangible fixed assets.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees during the year was: 5 (2024: 6)
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Wirral Flooring Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 December 2024 | 25,607 | 123,756 | 1,240 | 150,603
Additions | - | 99,767 | - | 99,767
Disposals | (18,277 ) | (16,334 ) | (1,240 ) | (35,851 )
As at 30 November 2025 | 7,330 | 207,189 | - | 214,519
Depreciation
As at 1 December 2024 | 19,560 | 59,043 | 1,240 | 79,843
Provided during the period | 1,099 | 18,019 | - | 19,118
Disposals | (18,277 ) | (15,184 ) | (1,240 ) | (34,701 )
As at 30 November 2025 | 2,382 | 61,878 | - | 64,260
Net Book Value
As at 30 November 2025 | 4,948 | 145,311 | - | 150,259
As at 1 December 2024 | 6,047 | 64,713 | - | 70,760

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 16,271 |  | 21,742

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 189,870 |  | 164,046
Other debtors | 5,745 |  | 4,861
| 195,615 |  | 168,907

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 11,625 |  | -
Trade creditors | 79,176 |  | 94,422
Other creditors | 9,692 |  | 8,891
Taxation and social security | 37,938 |  | 34,076
| 138,431 |  | 137,389

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 54,393 |  | -

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Wirral Flooring Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 66,018 |  | -

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 11,625 |  | -
Later than one year and not later than five years | 54,393 |  | -
| 66,018 |  | -
| 66,018 |  | -

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 40,221 |  | 43,950
Later than one year and not later than five years | 140,000 |  | 145,221
Later than five years | - |  | 35,000
| 180,221 |  | 224,171

13. Directors Advances, Credits and Guarantees

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Quentin McIvor | (2,064 ) | 4,515 | (2,500 ) | - | (49 )
Mrs Victoria McIvor | (2,063 ) | 4,515 | (2,500 ) | - | (48 )

During the year, interest free, unsecured advances were made by directors, and were repayable on demand.
14. Related Party Transactions
The company paid rent of £43,950 during the year (2024 £43,950) to a pension fund which owns the premises from which the business trades. Mr McIvor is the sole beneficiary of the fund.
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