Acorah Software Products - Accounts Production 19.2.450 false true 6 May 2024 7 May 2023 false 7 May 2024 5 May 2025 5 May 2025 SC230514 Mr William Curle Mrs Yvonne Curle Mrs Yvonne Curle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC230514 2024-05-06 SC230514 2025-05-05 SC230514 2024-05-07 2025-05-05 SC230514 frs-core:CurrentFinancialInstruments 2025-05-05 SC230514 frs-core:Non-currentFinancialInstruments 2025-05-05 SC230514 frs-core:BetweenOneFiveYears 2025-05-05 SC230514 frs-core:ComputerEquipment 2025-05-05 SC230514 frs-core:ComputerEquipment 2024-05-07 2025-05-05 SC230514 frs-core:ComputerEquipment 2024-05-06 SC230514 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-07 2025-05-05 SC230514 frs-core:FurnitureFittings 2025-05-05 SC230514 frs-core:FurnitureFittings 2024-05-07 2025-05-05 SC230514 frs-core:FurnitureFittings 2024-05-06 SC230514 frs-core:OtherResidualIntangibleAssets 2025-05-05 SC230514 frs-core:OtherResidualIntangibleAssets 2024-05-07 2025-05-05 SC230514 frs-core:OtherResidualIntangibleAssets 2024-05-06 SC230514 frs-core:PlantMachinery 2025-05-05 SC230514 frs-core:PlantMachinery 2024-05-07 2025-05-05 SC230514 frs-core:PlantMachinery 2024-05-06 SC230514 frs-core:WithinOneYear 2025-05-05 SC230514 frs-core:ShareCapital 2025-05-05 SC230514 frs-core:RetainedEarningsAccumulatedLosses 2025-05-05 SC230514 frs-bus:PrivateLimitedCompanyLtd 2024-05-07 2025-05-05 SC230514 frs-bus:FilletedAccounts 2024-05-07 2025-05-05 SC230514 frs-bus:SmallEntities 2024-05-07 2025-05-05 SC230514 frs-bus:AuditExempt-NoAccountantsReport 2024-05-07 2025-05-05 SC230514 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-07 2025-05-05 SC230514 frs-core:CostValuation 2024-05-06 SC230514 frs-core:CostValuation 2025-05-05 SC230514 frs-core:ProvisionsForImpairmentInvestments 2024-05-06 SC230514 frs-core:ProvisionsForImpairmentInvestments 2025-05-05 SC230514 frs-bus:Director1 2024-05-07 2025-05-05 SC230514 frs-bus:Director1 2024-05-06 SC230514 frs-bus:Director1 2025-05-05 SC230514 frs-bus:Director2 2024-05-07 2025-05-05 SC230514 frs-bus:Director2 2024-05-06 SC230514 frs-bus:Director2 2025-05-05 SC230514 frs-bus:CompanySecretary1 2024-05-07 2025-05-05 SC230514 frs-core:CurrentFinancialInstruments 2 2025-05-05 SC230514 frs-countries:Scotland 2024-05-07 2025-05-05 SC230514 2023-05-06 SC230514 2024-05-06 SC230514 2023-05-07 2024-05-06 SC230514 frs-core:CurrentFinancialInstruments 2024-05-06 SC230514 frs-core:Non-currentFinancialInstruments 2024-05-06 SC230514 frs-core:BetweenOneFiveYears 2024-05-06 SC230514 frs-core:PlantMachinery 2023-05-07 2024-05-06 SC230514 frs-core:WithinOneYear 2024-05-06 SC230514 frs-core:ShareCapital 2024-05-06 SC230514 frs-core:RetainedEarningsAccumulatedLosses 2024-05-06 SC230514 frs-core:CurrentFinancialInstruments 2 2024-05-06
Registered number: SC230514
William Curle Developments Limited
Unaudited Financial Statements
For The Year Ended 5 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: SC230514
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 32,174 23,062
Tangible Assets 5 73,129 75,507
Investments 6 4,092 4,092
109,395 102,661
CURRENT ASSETS
Debtors 7 77,831 243,298
Cash at bank and in hand 2,223 31,871
80,054 275,169
Creditors: Amounts Falling Due Within One Year 8 (75,322 ) (211,629 )
NET CURRENT ASSETS (LIABILITIES) 4,732 63,540
TOTAL ASSETS LESS CURRENT LIABILITIES 114,127 166,201
Creditors: Amounts Falling Due After More Than One Year 9 (113,277 ) (165,851 )
NET ASSETS 850 350
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 750 250
SHAREHOLDERS' FUNDS 850 350
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For the year ending 5 May 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
Mr William Curle
Director
06/05/2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
William Curle Developments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC230514 . The registered office is 2 West Regent Street, Glasgow, G2 1RW.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Patents & Licences. These are amortised to profit and loss account over its estimated economic life of 10 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 10% on cost & no depreciation
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% on cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
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2.7. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 7 May 2024 41,781
Additions 14,767
As at 5 May 2025 56,548
Amortisation
As at 7 May 2024 18,719
Provided during the period 5,655
As at 5 May 2025 24,374
Net Book Value
As at 5 May 2025 32,174
As at 7 May 2024 23,062
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5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 7 May 2024 129,365 5,508 1,647 136,520
Additions 2,697 - - 2,697
As at 5 May 2025 132,062 5,508 1,647 139,217
Depreciation
As at 7 May 2024 55,057 5,073 883 61,013
Provided during the period 4,741 143 191 5,075
As at 5 May 2025 59,798 5,216 1,074 66,088
Net Book Value
As at 5 May 2025 72,264 292 573 73,129
As at 7 May 2024 74,308 435 764 75,507
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Plant & Machinery - 4,347
6. Investments
Associates
£
Cost or Valuation
As at 7 May 2024 4,092
As at 5 May 2025 4,092
Provision
As at 7 May 2024 -
As at 5 May 2025 -
Net Book Value
As at 5 May 2025 4,092
As at 7 May 2024 4,092
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7. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 139,493
Prepayments and accrued income 500 19,739
VAT 13,141 6,184
Directors' loan accounts 36,273 53,360
49,914 218,776
Due after more than one year
Corporation tax recoverable assets 9,676 -
Deferred tax current asset 18,241 24,522
27,917 24,522
77,831 243,298
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 2,940 3,675
Trade creditors 129 129
Bank loans and overdrafts 50,848 50,848
Corporation tax 9,676 12,637
Other taxes and social security 479 -
Other creditors 4,350 3,950
Intercompany loan 6,900 140,390
75,322 211,629
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 735 2,940
Bank loans 112,542 162,911
113,277 165,851
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,940 3,675
Later than one year and not later than five years 735 2,940
3,675 6,615
3,675 6,615
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11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 7 May 2024 Amounts advanced Amounts repaid Amounts written off As at 5 May 2025
£ £ £ £ £
Mr William Curle 28,646 90,928 101,920 - 17,654
Mrs Yvonne Curle 24,714 81,835 87,930 - 18,619
These above loans are unsecured, interest free and are repayable on demand, with part payment received post year-end.
13. Related Party Transactions
Bulk Solid Solutions Ltd and William Curle Properties Ltd are related parties by virtue of common control.
During the period to 5 May 2025 the company had made the following related party transactions:
William Curle Developments Ltd borrowed sums totalling £Nil from Bulk Solid Solutions Ltd, this amount is non-interest bearing and repayable on demand. The amount outstanding at the period end was £6,400 (2024: £6,400).
William Curle Developments Ltd borrowed settled sums owing to William Curle Properties Ltd such that the amount outstanding at the period end was £nil (2024: £133,990).
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