Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC388655 V Robertson B Wishart E Wishart J Robertson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC388655 2024-11-30 SC388655 2025-11-30 SC388655 2024-12-01 2025-11-30 SC388655 frs-core:CurrentFinancialInstruments 2025-11-30 SC388655 frs-core:MotorVehicles 2025-11-30 SC388655 frs-core:MotorVehicles 2024-12-01 2025-11-30 SC388655 frs-core:MotorVehicles 2024-11-30 SC388655 frs-core:ShareCapital 2025-11-30 SC388655 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC388655 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC388655 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC388655 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC388655 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC388655 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC388655 frs-core:DeferredTaxation 2024-12-01 2025-11-30 SC388655 frs-core:DeferredTaxation 2024-11-30 SC388655 frs-core:DeferredTaxation 2025-11-30 SC388655 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-11-30 SC388655 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-11-30 SC388655 frs-core:CostValuation 2024-11-30 SC388655 frs-core:AdditionsToInvestments 2025-11-30 SC388655 frs-core:CostValuation 2025-11-30 SC388655 frs-core:ProvisionsForImpairmentInvestments 2024-11-30 SC388655 frs-core:ProvisionsForImpairmentInvestments 2025-11-30 SC388655 frs-core:ListedExchangeTraded 2025-11-30 SC388655 frs-core:ListedExchangeTraded 2024-11-30 SC388655 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-11-30 SC388655 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-11-30 SC388655 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-11-30 SC388655 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-11-30 SC388655 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-11-30 SC388655 frs-bus:Director1 2024-12-01 2025-11-30 SC388655 frs-bus:Director2 2024-12-01 2025-11-30 SC388655 frs-bus:Director3 2024-12-01 2025-11-30 SC388655 frs-bus:Director4 2024-12-01 2025-11-30 SC388655 frs-core:CurrentFinancialInstruments 1 2025-11-30 SC388655 frs-core:CurrentFinancialInstruments 2 2025-11-30 SC388655 frs-core:CurrentFinancialInstruments 3 2025-11-30 SC388655 frs-core:CurrentFinancialInstruments 5 2025-11-30 SC388655 frs-core:CurrentFinancialInstruments 6 2025-11-30 SC388655 frs-countries:Scotland 2024-12-01 2025-11-30 SC388655 2023-11-30 SC388655 2024-11-30 SC388655 2023-12-01 2024-11-30 SC388655 frs-core:CurrentFinancialInstruments 2024-11-30 SC388655 frs-core:ShareCapital 2024-11-30 SC388655 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 SC388655 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-11-30 SC388655 frs-core:CurrentFinancialInstruments 1 2024-11-30 SC388655 frs-core:CurrentFinancialInstruments 2 2024-11-30 SC388655 frs-core:CurrentFinancialInstruments 3 2024-11-30 SC388655 frs-core:CurrentFinancialInstruments 5 2024-11-30 SC388655 frs-core:CurrentFinancialInstruments 6 2024-11-30
Registered number: SC388655
Wishco Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Sutherland Black
8 Deer Park Avenue
Livingston
West Lothian
EH54 8GA
Wishco Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—8

Page 1
Wishco Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: SC388655

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 67,572 |  | 57,726
Investment Properties | 5 |  | 2,623,094 |  | 2,623,094
Fixed Asset Investments | 6 |  | 150,775 |  | 24,599
|  |  | 2,841,441 |  | 2,705,419
CURRENT ASSETS
Debtors | 7 | 4,538,609 |  | 3,617,446 |
Cash at bank and in hand |  | 212,287 |  | 381,001 |
|  | 4,750,896 |  | 3,998,447 |
Creditors: Amounts Falling Due Within One Year | 8 | (5,281,404 ) |  | (4,550,165 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (530,508 ) |  | (551,718 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,310,933 |  | 2,153,701
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (278,505 ) |  | (262,625 )
NET ASSETS |  |  | 2,032,428 |  | 1,891,076
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Fair value reserve | 12 |  | 780,385 |  | 780,385
Profit and Loss Account |  |  | 1,251,943 |  | 1,110,591
SHAREHOLDERS' FUNDS |  |  | 2,032,428 |  | 1,891,076

Page 1
Page 2
Wishco Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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

B Wishart Director
24/03/2026

The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Wishco Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Wishco Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC388655 . The registered office is 1 McAdam Square, Brucefield Ind Park, Livingston, West Lothian, EH54 9DP.
The presentation currency of the financial statements is the Pound Sterling (£).
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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.
2.2. Turnover
Turnover represents the invoiced value of rental income and management services, net of value added tax and is recognised on an accrual basis.
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:

Motor Vehicles | 25% on RBM

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
2.6. 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.
...CONTINUED
Page 3
Page 4
Wishco Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. Taxation - continued
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Related Party Exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 4)
2 4
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 December 2024 | 59,400
Additions | 31,495
As at 30 November 2025 | 90,895
Depreciation
As at 1 December 2024 | 1,674
Provided during the period | 21,649
As at 30 November 2025 | 23,323

...CONTINUED
Page 4
Page 5
Wishco Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

Net Book Value
As at 30 November 2025 | 67,572
As at 1 December 2024 | 57,726

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 December 2024 and 30 November 2025 | 2,623,094
Additions | -
As at 30 November 2025 | 2,623,094

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,630,321 |  | 1,630,321

The investment properties were valued on an open market baisi on 06 July 2021 by Shepherd Commercial.
Fair value at 30 November 2022 is represented by;
Valuation in 2018 : £413,072
Valuation in 2021 : £579,701
Cost : £1,630,321
6. Fixed Asset Investments

| Listed | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 24,599 | - | 24,599
Additions | - | 126,176 | 126,176
As at 30 November 2025 | 24,599 | 126,176 | 150,775
Provision
As at 1 December 2024 | - | - | -
As at 30 November 2025 | - | - | -
Net Book Value
As at 30 November 2025 | 24,599 | 126,176 | 150,775
As at 1 December 2024 | 24,599 | - | 24,599

Page 5
Page 6
Wishco Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
The company's investments at the Balance sheet date in the share capital of companies include the following:
Livingston Self Storage Limited
Registered office: 4 Maxwell Square, Brucefield Industrial Estate, Livingston, West Lothian, EH54 9BL
Nature of business: Trading Company
Class of Share: % holding
Ordinary 100%
2025 2024
£ £
Aggregate capital and reserves (642,954) (130,113)
Spilldoctor Limited
Registered office: 482 Lanark Road West, Edinburgh, United Kingdon, EH14 7AN
Nature of business: Dissolved
Class of Share: % holding
Ordinary 100%
2025 2024
£ £
Aggregate capital and reserves 0 0
Empteezy France
Registered office: 3 AV Antoine DE ST Exupery 44860 Saint-Aignan-Grandlieu
Nature of business: Investment company
Class of Share: % holding
Ordinary 99%
2025 2024
£ £
Aggregate capital and reserves 21,995 21,995
Empteezy Costa Espana S.L
Registered office: está situada en Calle Fontanella Pau 21 8 Esc.1 7, (03300), Orihuela, provincia de Alicante, Comunidad Valenciana
Nature of business: Investment company
Class of Share: % holding
Ordinary 100%
2025 2024
£ £
Aggregate capital and reserves 2,504 2,504
Page 6
Page 7
Wishco Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 19,224 |  | 69,068
Prepayments and accrued income | 73,429 |  | 71,666
Other debtors - Wishco Espana | 2,714,154 |  | 2,654,989
Intercompany - Livingston Self Storage Ltd | 1,665,617 |  | 792,335
Other debtors - Leen Sandor | 66,185 |  | 22,665
VAT | - |  | 6,723
| 4,538,609 |  | 3,617,446

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 41,413 |  | 69,061
Other taxes and social security | 386 |  | 947
VAT | 3,311 |  | -
Other creditors - Pension | - |  | 112
Other creditors - Empteezy | 725,847 |  | 725,847
Other creditors - Romold Limited | 7,757 |  | 7,757
Other creditors - Interco Wish PropCo | 1,199,377 |  | 573,666
Natwest Credit Card | 305 |  | -
Accruals and deferred income | 74,686 |  | 86,711
Directors' loan accounts | 3,228,322 |  | 3,086,064
| 5,281,404 |  | 4,550,165

9. Deferred Taxation
The provision for deferred tax is made up as follows:
Deferred tax on property revaluations: £261,612

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 278,505 |  | 262,625

Page 7
Page 8
Wishco Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
10. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 December 2024 | 262,625 | 262,625
Additions | 15,880 | 15,880
Balance at 30 November 2025 | 278,505 | 278,505

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

12. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 December 2024 | 780,385
As at 30 November 2025 | 780,385

13. Related Party Transactions
During the year, Wishco Ltd incurred rent and associated property costs in respect of premises occupied by Livingston Self Storage Limited, a related company. The lease remains in the name of Wishco Ltd.
Amounts recoverable from Livingston Self Storage Limited have been recognised within intercompany debtors. At the year end, the balance due from Livingston Self Storage Limited was £1,665,617. No formal repayment terms are in place, and recovery of the balance is expected to be made as and when the trading position and cash flow of Livingston Self Storage Limited permit.
Page 8