Acorah Software Products - Accounts Production 19.1.200 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC391703 D Whiteford D D Whiteford D Whiteford true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC391703 2025-01-31 SC391703 2026-01-31 SC391703 2025-02-01 2026-01-31 SC391703 frs-core:CurrentFinancialInstruments 2026-01-31 SC391703 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-01-31 SC391703 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 SC391703 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 SC391703 frs-core:PlantMachinery 2026-01-31 SC391703 frs-core:PlantMachinery 2025-02-01 2026-01-31 SC391703 frs-core:PlantMachinery 2025-01-31 SC391703 frs-core:ShareCapital 2026-01-31 SC391703 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC391703 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC391703 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC391703 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC391703 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC391703 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC391703 1 2025-02-01 2026-01-31 SC391703 frs-bus:Director1 2025-02-01 2026-01-31 SC391703 frs-bus:Director2 2025-02-01 2026-01-31 SC391703 frs-countries:Scotland 2025-02-01 2026-01-31 SC391703 2024-01-31 SC391703 2025-01-31 SC391703 2024-02-01 2025-01-31 SC391703 frs-core:CurrentFinancialInstruments 2025-01-31 SC391703 frs-core:ShareCapital 2025-01-31 SC391703 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC391703
Westfield Farm (Aberdeen) Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Westfield Farm (Aberdeen) Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Westfield Farm (Aberdeen) Limited
Company Information
For The Year Ended 31 January 2026
Company Information

Directors | D Whiteford
| D D Whiteford
Company Number | SC391703
Registered Office | 5 Carden Place
| Aberdeen
| AB10 1UT

Page 1
Page 2
Westfield Farm (Aberdeen) Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: SC391703

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,145 |  | 3,663
|  |  | 7,145 |  | 3,663
CURRENT ASSETS
Debtors | 5 | 92,934 |  | 90,524 |
Cash at bank and in hand |  | 4,268 |  | 9,577 |
|  | 97,202 |  | 100,101 |
Creditors: Amounts Falling Due Within One Year | 6 | (447,171 ) |  | (426,762 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (349,969 ) |  | (326,661 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (342,824 ) |  | (322,998 )
NET LIABILITIES |  |  | (342,824 ) |  | (322,998 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | (342,826 ) |  | (323,000 )
SHAREHOLDERS' FUNDS |  |  | (342,824) |  | (322,998)

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Westfield Farm (Aberdeen) Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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

D Whiteford Director
20th July 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
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Westfield Farm (Aberdeen) Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Westfield Farm (Aberdeen) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC391703 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Leasehold | 10% on cost
Plant & Machinery | 25% on cost

2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2025: NIL)
- -
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Westfield Farm (Aberdeen) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 February 2025 | 222,718 | 64,893 | 287,611
Additions | - | 7,621 | 7,621
As at 31 January 2026 | 222,718 | 72,514 | 295,232
Depreciation
As at 1 February 2025 | 222,718 | 61,230 | 283,948
Provided during the period | - | 4,139 | 4,139
As at 31 January 2026 | 222,718 | 65,369 | 288,087
Net Book Value
As at 31 January 2026 | - | 7,145 | 7,145
As at 1 February 2025 | - | 3,663 | 3,663

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 92,934 |  | 90,524

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,917 |  | -
Other creditors | 445,254 |  | 426,762
| 447,171 |  | 426,762

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Ultimate Controlling Party
The company's ultimate controlling party is D Whiteford by virtue of his ownership of 100% of the issued share capital in the company.
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