Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08750199 James Martin Sarah Martin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08750199 2024-10-31 08750199 2025-10-31 08750199 2024-11-01 2025-10-31 08750199 frs-core:CurrentFinancialInstruments 2025-10-31 08750199 frs-core:ComputerEquipment 2024-11-01 2025-10-31 08750199 frs-core:FurnitureFittings 2025-10-31 08750199 frs-core:FurnitureFittings 2024-11-01 2025-10-31 08750199 frs-core:FurnitureFittings 2024-10-31 08750199 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 08750199 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 08750199 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 08750199 frs-core:MotorVehicles 2025-10-31 08750199 frs-core:MotorVehicles 2024-11-01 2025-10-31 08750199 frs-core:MotorVehicles 2024-10-31 08750199 frs-core:PlantMachinery 2025-10-31 08750199 frs-core:PlantMachinery 2024-11-01 2025-10-31 08750199 frs-core:PlantMachinery 2024-10-31 08750199 frs-core:ShareCapital 2025-10-31 08750199 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08750199 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08750199 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08750199 frs-bus:SmallEntities 2024-11-01 2025-10-31 08750199 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08750199 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08750199 frs-bus:Director1 2024-11-01 2025-10-31 08750199 frs-bus:Director2 2024-11-01 2025-10-31 08750199 frs-countries:EnglandWales 2024-11-01 2025-10-31 08750199 2023-10-31 08750199 2024-10-31 08750199 2023-11-01 2024-10-31 08750199 frs-core:CurrentFinancialInstruments 2024-10-31 08750199 frs-core:WithinOneYear 2024-10-31 08750199 frs-core:ShareCapital 2024-10-31 08750199 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 08750199
Glawning Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Annette Ferguson Scotland Ltd
Glawning Limited
Contents
Contents

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

Page 1
Glawning Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 08750199

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 33,520 |  | 81,464
|  |  | 33,520 |  | 81,464
CURRENT ASSETS
Stocks | 5 | 172,080 |  | 101,846 |
Debtors | 6 | (16,865 ) |  | 16,984 |
Cash at bank and in hand |  | 13,471 |  | 10,032 |
|  | 168,686 |  | 128,862 |
Creditors: Amounts Falling Due Within One Year | 7 | (190,018 ) |  | (199,412 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (21,332 ) |  | (70,550 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 12,188 |  | 10,914
NET ASSETS |  |  | 12,188 |  | 10,914
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 12,187 |  | 10,913
SHAREHOLDERS' FUNDS |  |  | 12,188 |  | 10,914

Page 1
Page 2
Glawning 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.
On behalf of the board

James Martin Director
03/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Glawning Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Glawning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08750199 . The registered office is 5 Moor Close, Killinghall, Harrogate, HG3 2DY.
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.
Presentation Currency
The accounts are presented in £ sterling.
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:

Freehold | 25% RB
Plant & Machinery | 25% RB
Motor Vehicles | 25% RB
Fixtures & Fittings | 25%RB
Computer Equipment | 25%RB

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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Glawning Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 6,377 | 22,450 | 104,599 | 29,005 | 162,431
Additions | - | - | - | 272 | 272
Disposals | - | - | (49,500 ) | - | (49,500 )
As at 31 October 2025 | 6,377 | 22,450 | 55,099 | 29,277 | 113,203
Depreciation
As at 1 November 2024 | 3,363 | 11,275 | 43,396 | 22,933 | 80,967
Provided during the period | 754 | 2,794 | 6,020 | 1,523 | 11,091
Disposals | - | - | (12,375 ) | - | (12,375 )
As at 31 October 2025 | 4,117 | 14,069 | 37,041 | 24,456 | 79,683
Net Book Value
As at 31 October 2025 | 2,260 | 8,381 | 18,058 | 4,821 | 33,520
As at 1 November 2024 | 3,014 | 11,175 | 61,203 | 6,072 | 81,464

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 172,080 |  | 101,846

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,549 |  | 9,522
Amounts owed by group undertakings | (26,414) |  | 7,462
| (16,865 ) |  | 16,984

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 37,475
Trade creditors | - |  | 1
Bank loans and overdrafts | 47,210 |  | 36,667
Other creditors | 120,412 |  | 101,399
Taxation and social security | 22,396 |  | 23,870
| 190,018 |  | 199,412

Page 4
Page 5
Glawning Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 37,475

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5