Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC325490 J G Walker S Walker J G Walker true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC325490 2024-12-31 SC325490 2025-12-31 SC325490 2025-01-01 2025-12-31 SC325490 frs-core:CurrentFinancialInstruments 2025-12-31 SC325490 frs-core:ComputerEquipment 2025-12-31 SC325490 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC325490 frs-core:ComputerEquipment 2024-12-31 SC325490 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 SC325490 frs-core:FurnitureFittings 2025-12-31 SC325490 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC325490 frs-core:FurnitureFittings 2024-12-31 SC325490 frs-core:NetGoodwill 2025-12-31 SC325490 frs-core:NetGoodwill 2025-01-01 2025-12-31 SC325490 frs-core:NetGoodwill 2024-12-31 SC325490 frs-core:ShareCapital 2025-12-31 SC325490 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC325490 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC325490 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC325490 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC325490 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC325490 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC325490 1 2025-01-01 2025-12-31 SC325490 frs-core:ListedExchangeTraded 2025-12-31 SC325490 frs-core:ListedExchangeTraded 2024-12-31 SC325490 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 SC325490 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-12-31 SC325490 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-12-31 SC325490 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 SC325490 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-12-31 SC325490 frs-bus:Director1 2025-01-01 2025-12-31 SC325490 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 SC325490 frs-core:CurrentFinancialInstruments 1 2025-12-31 SC325490 frs-countries:Scotland 2025-01-01 2025-12-31 SC325490 2023-12-31 SC325490 2024-12-31 SC325490 2024-01-01 2024-12-31 SC325490 frs-core:CurrentFinancialInstruments 2024-12-31 SC325490 frs-core:ShareCapital 2024-12-31 SC325490 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC325490 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: SC325490
Gary Walker Wealth Management Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director J G Walker
Secretary S Walker
Company Number SC325490
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC325490
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 993,490 58,593
Tangible Assets 5 6,976 12,133
Investments 6 - 760,212
1,000,466 830,938
CURRENT ASSETS
Debtors 7 297,942 387,533
Cash at bank and in hand 421,600 143,644
719,542 531,177
Creditors: Amounts Falling Due Within One Year 8 (1,710,587 ) (1,332,879 )
NET CURRENT ASSETS (LIABILITIES) (991,045 ) (801,702 )
TOTAL ASSETS LESS CURRENT LIABILITIES 9,421 29,236
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,744 ) (2,864 )
NET ASSETS 7,677 26,372
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 7,675 26,370
SHAREHOLDERS' FUNDS 7,677 26,372
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For the year ending 31 December 2025 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
J G Walker
Director
18th August 2026
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Gary Walker Wealth Management Limited is a private company, limited by shares, incorporated in Scotland, registered number SC325490 . 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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
2.5. 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:
Fixtures & Fittings 33% on cost
Computer Equipment 33% on cost
2.6. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.7. 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.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the period was 16 (2024: 15)
16 15
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 468,738
Additions 1,000,000
As at 31 December 2025 1,468,738
Amortisation
As at 1 January 2025 410,145
Provided during the period 65,103
As at 31 December 2025 475,248
Net Book Value
As at 31 December 2025 993,490
As at 1 January 2025 58,593
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 54,045 63,002 117,047
As at 31 December 2025 54,045 63,002 117,047
Depreciation
As at 1 January 2025 44,865 60,049 104,914
Provided during the period 3,060 2,097 5,157
As at 31 December 2025 47,925 62,146 110,071
Net Book Value
As at 31 December 2025 6,120 856 6,976
As at 1 January 2025 9,180 2,953 12,133
Page 5
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6. Investments
Listed
£
Cost or Valuation
As at 1 January 2025 760,212
Disposals (760,212 )
As at 31 December 2025 -
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 760,212
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 244,004 343,666
Other debtors 53,938 43,867
297,942 387,533
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 8,328 9,851
Corporation tax 261,650 159,564
Other creditors 212,987 14,545
Accruals & deferred income 246,589 324,888
Director's loan account 1,030 1,030
Amounts owed to group undertakings 980,003 823,001
1,710,587 1,332,879
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Ultimate Controlling Party
The company's ultimate controlling party is J G Walker .
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