Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC338416 Michael Kayes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC338416 2025-03-31 SC338416 2026-03-31 SC338416 2025-04-01 2026-03-31 SC338416 frs-core:CurrentFinancialInstruments 2026-03-31 SC338416 frs-core:FurnitureFittings 2026-03-31 SC338416 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC338416 frs-core:FurnitureFittings 2025-03-31 SC338416 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 SC338416 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 SC338416 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 SC338416 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC338416 frs-core:MotorVehicles 2026-03-31 SC338416 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC338416 frs-core:MotorVehicles 2025-03-31 SC338416 frs-core:PlantMachinery 2026-03-31 SC338416 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC338416 frs-core:PlantMachinery 2025-03-31 SC338416 frs-core:ShareCapital 2026-03-31 SC338416 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC338416 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC338416 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC338416 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC338416 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC338416 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC338416 frs-bus:Director1 2025-04-01 2026-03-31 SC338416 frs-countries:Scotland 2025-04-01 2026-03-31 SC338416 2024-03-31 SC338416 2025-03-31 SC338416 2024-04-01 2025-03-31 SC338416 frs-core:CurrentFinancialInstruments 2025-03-31 SC338416 frs-core:ShareCapital 2025-03-31 SC338416 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC338416
Westerburn Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
14 Newton Place
Glasgow
G3 7PY
Westerburn Services Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Westerburn Services Limited
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: SC338416

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 188,155 |  | 163,314
|  |  | 188,155 |  | 163,314
CURRENT ASSETS
Stocks | 5 | 5,156 |  | 5,156 |
Debtors | 6 | 24,187 |  | 30,650 |
Cash at bank and in hand |  | 455,668 |  | 437,952 |
|  | 485,011 |  | 473,758 |
Creditors: Amounts Falling Due Within One Year | 7 | (16,087 ) |  | (22,273 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 468,924 |  | 451,485
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 657,079 |  | 614,799
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (12,191 ) |  | (7,472 )
NET ASSETS |  |  | 644,888 |  | 607,327
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Income Statement |  |  | 644,887 |  | 607,326
SHAREHOLDERS' FUNDS |  |  | 644,888 |  | 607,327

Page 1
Page 2
Westerburn Services Limited
Statement of Financial Position (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Income Statement.
On behalf of the board

Michael Kayes Director
30th June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Westerburn Services Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Westerburn Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC338416 . The registered office is 45 Westerburn Street, Glasgow, G32 6AT.
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.
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:

Freehold | No Depreciation
Leasehold | 25% Reducing Balance
Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% 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.
2.5. 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 year 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.
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 asset reflects 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 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: 2 (2025: 2)
2 2
Page 3
Page 4
Westerburn Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 123,990 | 46,445 | 39,896 | 34,868 | 245,199
Additions | - | 2,460 | 49,563 | 1,249 | 53,272
Disposals | - | - | (39,896 ) | (833 ) | (40,729 )
As at 31 March 2026 | 123,990 | 48,905 | 49,563 | 35,284 | 257,742
Depreciation
As at 1 April 2025 | - | 34,852 | 17,455 | 29,578 | 81,885
Provided during the period | - | 3,257 | 1,033 | 1,349 | 5,639
Disposals | - | - | (17,455 ) | (482 ) | (17,937 )
As at 31 March 2026 | - | 38,109 | 1,033 | 30,445 | 69,587
Net Book Value
As at 31 March 2026 | 123,990 | 10,796 | 48,530 | 4,839 | 188,155
As at 1 April 2025 | 123,990 | 11,593 | 22,441 | 5,290 | 163,314

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 5,156 |  | 5,156

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 23,934 |  | 30,650
VAT | 253 |  | -
| 24,187 |  | 30,650

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 4,432 |  | 8,895
Other taxes and social security | 1,425 |  | 1,209
VAT | - |  | 8,495
Other creditors | 7,965 |  | -
Accruals and deferred income | 2,265 |  | 2,145
Director's loan account | - |  | 1,529
| 16,087 |  | 22,273

Page 4
Page 5
Westerburn Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5