Acorah Software Products - Accounts Production 19.3.600 false true 5 April 2025 6 April 2024 false 6 April 2025 5 April 2026 5 April 2026 SC315241 Mr Colin Mackay Mrs Elizabeth Mackay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC315241 2025-04-05 SC315241 2026-04-05 SC315241 2025-04-06 2026-04-05 SC315241 frs-core:CurrentFinancialInstruments 2026-04-05 SC315241 frs-core:ShareCapital 2026-04-05 SC315241 frs-core:RetainedEarningsAccumulatedLosses 2026-04-05 SC315241 frs-bus:PrivateLimitedCompanyLtd 2025-04-06 2026-04-05 SC315241 frs-bus:FilletedAccounts 2025-04-06 2026-04-05 SC315241 frs-bus:SmallEntities 2025-04-06 2026-04-05 SC315241 frs-bus:AuditExempt-NoAccountantsReport 2025-04-06 2026-04-05 SC315241 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-06 2026-04-05 SC315241 frs-bus:Director1 2025-04-06 2026-04-05 SC315241 frs-bus:CompanySecretary1 2025-04-06 2026-04-05 SC315241 frs-countries:Scotland 2025-04-06 2026-04-05 SC315241 2024-04-05 SC315241 2025-04-05 SC315241 2024-04-06 2025-04-05 SC315241 frs-core:CurrentFinancialInstruments 2025-04-05 SC315241 frs-core:ShareCapital 2025-04-05 SC315241 frs-core:RetainedEarningsAccumulatedLosses 2025-04-05
Registered number: SC315241
Westlands (Orkney) Limited
Financial Statements
For The Year Ended 5 April 2026
Orcadia
1-3 East Road
Kirkwall
Orkney
KW15 1HZ
Westlands (Orkney) Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
Westlands (Orkney) Limited
Statement of Financial Position
As At 5 April 2026
Statement of Financial Position
Registered number: SC315241

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 7,888 |  | 1,000 |
Cash at bank and in hand |  | 334,647 |  | 331,701 |
|  | 342,535 |  | 332,701 |
Creditors: Amounts Falling Due Within One Year | 5 | (74,669 ) |  | (70,824 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 267,866 |  | 261,877
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 267,866 |  | 261,877
NET ASSETS |  |  | 267,866 |  | 261,877
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Income Statement |  |  | 267,865 |  | 261,876
SHAREHOLDERS' FUNDS |  |  | 267,866 |  | 261,877

Page 1
Page 2
Westlands (Orkney) Limited
Statement of Financial Position (continued)
As At 5 April 2026
For the year ending 5 April 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

Mr Colin Mackay Director
9 July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Westlands (Orkney) Limited
Notes to the Financial Statements
For The Year Ended 5 April 2026
Notes to the Financial Statements
1. General Information
Westlands (Orkney) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC315241 . The registered office is Westlands, Muddisdale Road, Kirkwall, Orkney, KW15 1RS.
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. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors re initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Page 3
Page 4
Westlands (Orkney) Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,888 |  | 1,000

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 6,227 |  | 7,398
Other taxes and social security | 866 |  | 972
Other creditors | 582 |  | 552
Director's loan account | 66,994 |  | 61,902
| 74,669 |  | 70,824

6. Share Capital

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

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