Acorah Software Products - Accounts Production 18.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC241230 Miss Angela Hourston Mrs Elizabeth Hourston Mr James Hourston Melanie Hourston Mrs Elizabeth Hourston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC241230 2024-09-30 SC241230 2025-09-30 SC241230 2024-10-01 2025-09-30 SC241230 frs-core:CurrentFinancialInstruments 2025-09-30 SC241230 frs-core:PlantMachinery 2025-09-30 SC241230 frs-core:PlantMachinery 2024-10-01 2025-09-30 SC241230 frs-core:PlantMachinery 2024-09-30 SC241230 frs-core:ShareCapital 2025-09-30 SC241230 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC241230 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC241230 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC241230 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC241230 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC241230 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC241230 frs-bus:Director1 2024-10-01 2025-09-30 SC241230 frs-bus:Director2 2024-10-01 2025-09-30 SC241230 frs-bus:Director3 2024-10-01 2025-09-30 SC241230 frs-bus:Director4 2024-10-01 2025-09-30 SC241230 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 SC241230 frs-countries:Scotland 2024-10-01 2025-09-30 SC241230 2023-09-30 SC241230 2024-09-30 SC241230 2023-10-01 2024-09-30 SC241230 frs-core:CurrentFinancialInstruments 2024-09-30 SC241230 frs-core:ShareCapital 2024-09-30 SC241230 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC241230
J W R Hourston Electrician Limited
Financial Statements
For The Year Ended 30 September 2025
Orcadia
1-3 East Road
Kirkwall
Orkney
KW15 1HZ
J W R Hourston Electrician Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
J W R Hourston Electrician Limited
Statement of Financial Position
As At 30 September 2025
Statement of Financial Position
Registered number: SC241230

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,963 |  | 4,242
|  |  | 3,963 |  | 4,242
CURRENT ASSETS
Stocks | 5 | 78,364 |  | 69,964 |
Debtors | 6 | 18,233 |  | 67,962 |
Cash at bank and in hand |  | 330,279 |  | 295,153 |
|  | 426,876 |  | 433,079 |
Creditors: Amounts Falling Due Within One Year | 7 | (370,327 ) |  | (358,708 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 56,549 |  | 74,371
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 60,512 |  | 78,613
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (190 ) |  | (158 )
NET ASSETS |  |  | 60,322 |  | 78,455
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Income Statement |  |  | 60,320 |  | 78,453
SHAREHOLDERS' FUNDS |  |  | 60,322 |  | 78,455

Page 1
Page 2
J W R Hourston Electrician Limited
Statement of Financial Position (continued)
As At 30 September 2025
For the year ending 30 September 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 Income Statement.
On behalf of the board

Mr James Hourston Director
5 April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
J W R Hourston Electrician Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
J W R Hourston Electrician Limited is a private company, limited by shares, incorporated in Scotland, registered number SC241230 . The registered office is Kellian Brae, Dounby, Orkney, KW17 2JA.
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. 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 | 25% on reducing balance

2.4. 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.
Page 3
Page 4
J W R Hourston Electrician Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors re initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2.6. 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.
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 liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 4
Page 5
J W R Hourston Electrician Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Taxation - continued
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, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 October 2024 | 27,339
Additions | 882
As at 30 September 2025 | 28,221
Depreciation
As at 1 October 2024 | 23,097
Provided during the period | 1,161
As at 30 September 2025 | 24,258
Net Book Value
As at 30 September 2025 | 3,963
As at 1 October 2024 | 4,242

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 68,632 |  | 65,427
Work in progress | 9,732 |  | 4,537
| 78,364 |  | 69,964

Page 5
Page 6
J W R Hourston Electrician Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 15,558 |  | 65,332
Other debtors | 2,675 |  | 2,630
| 18,233 |  | 67,962

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,457 |  | 1,575
Corporation tax | 2,235 |  | 21,859
VAT | 11,330 |  | 17,322
Other creditors | 38,936 |  | 37,727
Directors' loan accounts | 315,369 |  | 280,225
| 370,327 |  | 358,708

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Related Party Transactions
Interest is charged annually at the market rate for unsecured loans.
Directors' loan interest paid to Mr James Hourston and Mrs Elizabeth Hourston in the year was £35,736 (2024: £35,727)
Page 6