Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC690877 Mr John McConville Mr John McConville true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC690877 2025-03-31 SC690877 2026-03-31 SC690877 2025-04-01 2026-03-31 SC690877 frs-core:CurrentFinancialInstruments 2026-03-31 SC690877 frs-core:ComputerEquipment 2026-03-31 SC690877 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC690877 frs-core:ComputerEquipment 2025-03-31 SC690877 frs-core:FurnitureFittings 2026-03-31 SC690877 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC690877 frs-core:FurnitureFittings 2025-03-31 SC690877 frs-core:NetGoodwill 2026-03-31 SC690877 frs-core:NetGoodwill 2025-04-01 2026-03-31 SC690877 frs-core:NetGoodwill 2025-03-31 SC690877 frs-core:PlantMachinery 2026-03-31 SC690877 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC690877 frs-core:PlantMachinery 2025-03-31 SC690877 frs-core:ShareCapital 2026-03-31 SC690877 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC690877 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC690877 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC690877 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC690877 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC690877 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC690877 1 2025-04-01 2026-03-31 SC690877 frs-bus:Director1 2025-04-01 2026-03-31 SC690877 frs-countries:Scotland 2025-04-01 2026-03-31 SC690877 2024-03-31 SC690877 2025-03-31 SC690877 2024-04-01 2025-03-31 SC690877 frs-core:CurrentFinancialInstruments 2025-03-31 SC690877 frs-core:ShareCapital 2025-03-31 SC690877 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC690877
Webporty Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Webporty Limited
Contents
Contents

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

Page 1
Webporty Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC690877

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 2,000
Tangible Assets | 5 |  | 1,944 |  | 2,205
|  |  | 1,944 |  | 4,205
CURRENT ASSETS
Debtors | 6 | 9,343 |  | 8,913 |
Cash at bank and in hand |  | 6,224 |  | 18,921 |
|  | 15,567 |  | 27,834 |
Creditors: Amounts Falling Due Within One Year | 7 | (7,741 ) |  | (11,892 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,826 |  | 15,942
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9,770 |  | 20,147
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (369 ) |  | (419 )
NET ASSETS |  |  | 9,401 |  | 19,728
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Profit and Loss Account |  |  | 9,391 |  | 19,718
SHAREHOLDERS' FUNDS |  |  | 9,401 |  | 19,728

Page 1
Page 2
Webporty Limited
Balance Sheet (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 Profit and Loss Account.
On behalf of the board

Mr John McConville Director
30/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Webporty Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Webporty Limited is a private company, limited by shares, incorporated in Scotland, registered number SC690877 . The registered office is 5 Mill Lane, Longniddry, EH32 0FQ.
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 the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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 | 33% straight line

2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 10,000
As at 31 March 2026 | 10,000
Amortisation
As at 1 April 2025 | 8,000
Provided during the period | 2,000
As at 31 March 2026 | 10,000

...CONTINUED
Page 3
Page 4
Webporty Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | 2,000

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 540 | 659 | 4,356 | 5,555
Additions | - | - | 1,333 | 1,333
As at 31 March 2026 | 540 | 659 | 5,689 | 6,888
Depreciation
As at 1 April 2025 | 124 | 496 | 2,730 | 3,350
Provided during the period | 135 | 82 | 1,377 | 1,594
As at 31 March 2026 | 259 | 578 | 4,107 | 4,944
Net Book Value
As at 31 March 2026 | 281 | 81 | 1,582 | 1,944
As at 1 April 2025 | 416 | 163 | 1,626 | 2,205

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,931 |  | 8,913
Other debtors | 2,412 |  | -
| 9,343 |  | 8,913

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,543 |  | 714
Taxation and social security | 6,198 |  | 11,178
| 7,741 |  | 11,892

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

9. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
Page 4
Page 5
Webporty Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr John McConville by virtue of his ownership of 80% of the issued share capital in the company.
Page 5