Acorah Software Products - Accounts Production 19.1.200 false true 31 October 2024 1 March 2024 false 1 November 2024 31 October 2025 31 October 2025 SC760349 Mr J Lawson Mrs A Lawson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC760349 2024-10-31 SC760349 2025-10-31 SC760349 2024-11-01 2025-10-31 SC760349 frs-core:CurrentFinancialInstruments 2025-10-31 SC760349 frs-core:ShareCapital 2025-10-31 SC760349 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC760349 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC760349 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC760349 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC760349 frs-bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 SC760349 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC760349 frs-core:UnlistedNon-exchangeTraded 2025-10-31 SC760349 frs-core:UnlistedNon-exchangeTraded 2024-10-31 SC760349 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-10-31 SC760349 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-10-31 SC760349 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-10-31 SC760349 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 SC760349 frs-bus:Director1 2024-11-01 2025-10-31 SC760349 frs-bus:Director1 2024-10-31 SC760349 frs-bus:Director1 2025-10-31 SC760349 frs-bus:Director2 2024-11-01 2025-10-31 SC760349 frs-bus:Director2 2024-10-31 SC760349 frs-bus:Director2 2025-10-31 SC760349 frs-countries:Scotland 2024-11-01 2025-10-31 SC760349 2024-02-29 SC760349 2024-10-31 SC760349 2024-03-01 2024-10-31 SC760349 frs-core:CurrentFinancialInstruments 2024-10-31 SC760349 frs-core:ShareCapital 2024-10-31 SC760349 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC760349
Waymurr Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Nuvo Scotland Limited
Waymurr Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Waymurr Limited
Accountants' Report
For The Year Ended 31 October 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Waymurr Limited for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Waymurr Limited 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 us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Waymurr Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Waymurr Limited and state those matters that we have agreed to state to the directors of Waymurr Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Waymurr Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Waymurr 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 Waymurr Limited . You consider that Waymurr Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Waymurr 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.

29 April 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Waymurr Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC760349

| 31 October 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 1,402,882 |  | 1,402,882
|  |  | 1,402,882 |  | 1,402,882
CURRENT ASSETS
Debtors | 5 | 132,401 |  | 160,908 |
Cash at bank and in hand |  | 172 |  | 879 |
|  | 132,573 |  | 161,787 |
Creditors: Amounts Falling Due Within One Year | 6 | (383,637 ) |  | (405,404 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (251,064 ) |  | (243,617 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,151,818 |  | 1,159,265
NET ASSETS |  |  | 1,151,818 |  | 1,159,265
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 1,151,816 |  | 1,159,263
SHAREHOLDERS' FUNDS |  |  | 1,151,818 |  | 1,159,265

Page 2
Page 3
Waymurr Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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.
The financial statements were approved by the board of directors on 28 April 2026 and were signed on its behalf by:

Mrs A Lawson Director
28 April 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Waymurr Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Waymurr Limited is a private company, limited by shares, incorporated in Scotland, registered number SC760349 . The registered office is 31 - 33 Union Grove, Aberdeen, AB10 6SD.
The presentation currency of the financial statements is the Pound Sterling (£).
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 comprises management charges receivable. Management charges are recgonised net of VAT and in the period in to which they relate.
2.3. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
2.4. 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
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.
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.
Page 4
Page 5
Waymurr Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 1,402,882
As at 31 October 2025 | 1,402,882
Provision
As at 1 November 2024 | -
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | 1,402,882
As at 1 November 2024 | 1,402,882

5. Debtors

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | 30 |  | -
Amounts owed by group undertakings | 132,371 |  | 160,908
| 132,401 |  | 160,908

6. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | - |  | 23,455
Other creditors | 41,616 |  | 83,232
Accruals and deferred income | 1,440 |  | 1,000
Directors' loan accounts | 340,581 |  | 297,717
| 383,637 |  | 405,404

7. Share Capital

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5
Page 6
Waymurr Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr John Lawson | (297,406 ) | (21,432 ) | - | - | (318,838 )
Mrs Alison Lawson | (311 ) | (21,432 ) | - | - | (21,743 )

The above loan is interest free and has no fixed repayment terms.
9. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Page 6