Acorah Software Products - Accounts Production 18.1.170 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC666104 Mr Charlie Simner-Lock Mr Finlay McCarthy Mx James Potter Mr Jack Martin Mr Lewis Carmichael iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC666104 2024-07-31 SC666104 2025-07-31 SC666104 2024-08-01 2025-07-31 SC666104 frs-core:CurrentFinancialInstruments 2025-07-31 SC666104 frs-core:ComputerEquipment 2025-07-31 SC666104 frs-core:ComputerEquipment 2024-08-01 2025-07-31 SC666104 frs-core:ComputerEquipment 2024-07-31 SC666104 frs-core:FurnitureFittings 2025-07-31 SC666104 frs-core:FurnitureFittings 2024-08-01 2025-07-31 SC666104 frs-core:FurnitureFittings 2024-07-31 SC666104 frs-core:PlantMachinery 2024-08-01 2025-07-31 SC666104 frs-core:ShareCapital 2025-07-31 SC666104 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC666104 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC666104 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC666104 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC666104 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC666104 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC666104 frs-bus:Director1 2024-08-01 2025-07-31 SC666104 frs-bus:Director2 2024-08-01 2025-07-31 SC666104 frs-bus:Director3 2024-08-01 2025-07-31 SC666104 frs-bus:Director4 2024-08-01 2025-07-31 SC666104 frs-bus:Director5 2024-08-01 2025-07-31 SC666104 frs-countries:Scotland 2024-08-01 2025-07-31 SC666104 2023-07-31 SC666104 2024-07-31 SC666104 2023-08-01 2024-07-31 SC666104 frs-core:CurrentFinancialInstruments 2024-07-31 SC666104 frs-core:ShareCapital 2024-07-31 SC666104 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC666104
Walt Disco Ltd
Financial Statements
For The Year Ended 31 July 2025
MSE Business Management LLP
Association of Chartered Certified Accountants
1st Floor
104 Oxford Street
London
Greater London
W1D 1LP
Walt Disco Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Walt Disco Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: SC666104

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,300 |  | 1,850
|  |  | 4,300 |  | 1,850
CURRENT ASSETS
Debtors | 5 | 29,879 |  | 15,713 |
Cash at bank and in hand |  | 36,231 |  | 63,174 |
|  | 66,110 |  | 78,887 |
Creditors: Amounts Falling Due Within One Year | 6 | (39,826 ) |  | (38,766 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 26,284 |  | 40,121
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 30,584 |  | 41,971
NET ASSETS |  |  | 30,584 |  | 41,971
CAPITAL AND RESERVES
Called up share capital | 7 |  | 120 |  | 120
Profit and Loss Account |  |  | 30,464 |  | 41,851
SHAREHOLDERS' FUNDS |  |  | 30,584 |  | 41,971

Page 1
Page 2
Walt Disco Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Charlie Simner-Lock Director | Mr Finlay McCarthy Director | Mx James Potter Director
Mr Jack Martin Director | Mr Lewis Carmichael Director
17/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Walt Disco Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Walt Disco Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC666104 . The registered office is 2/2 696 Alexandra Parade, Glasgow, G31 3LQ.
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. 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% Straight line
Fixtures & Fittings | 25% Straight line
Computer Equipment | 25% Straight line

2.4. Financial Instruments
The company has only basic financial instruments.
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.
Basic financial liabilities
Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Walt Disco Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.6. Taxation
Corporation tax expense represents the sum of the tax currently payable.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 5 (2024: 5)
5 5
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 721 | 2,232 | 2,953
Additions | 4,248 | - | 4,248
As at 31 July 2025 | 4,969 | 2,232 | 7,201
Depreciation
As at 1 August 2024 | 180 | 923 | 1,103
Provided during the period | 1,242 | 556 | 1,798
As at 31 July 2025 | 1,422 | 1,479 | 2,901
Net Book Value
As at 31 July 2025 | 3,547 | 753 | 4,300
As at 1 August 2024 | 541 | 1,309 | 1,850

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,545 |  | 15,573
Prepayments and accrued income | 25,334 |  | 140
| 29,879 |  | 15,713

Page 4
Page 5
Walt Disco Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,877 |  | 251
Bank loans and overdrafts | 841 |  | -
Corporation tax | 1,952 |  | 9,123
VAT | 10,731 |  | 14,640
Accruals and deferred income | 5,482 |  | -
Directors' loan accounts | 15,943 |  | 14,752
| 39,826 |  | 38,766

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 120 |  | 120

Page 5