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 SC517525 J G Walker J G Walker true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC517525 2024-12-31 SC517525 2025-12-31 SC517525 2025-01-01 2025-12-31 SC517525 frs-core:CurrentFinancialInstruments 2025-12-31 SC517525 frs-core:ShareCapital 2025-12-31 SC517525 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC517525 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC517525 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC517525 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC517525 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC517525 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC517525 1 2025-01-01 2025-12-31 SC517525 frs-core:CostValuation 2024-12-31 SC517525 frs-core:CostValuation 2025-12-31 SC517525 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 SC517525 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 SC517525 frs-bus:Director1 2025-01-01 2025-12-31 SC517525 frs-countries:Scotland 2025-01-01 2025-12-31 SC517525 2023-12-31 SC517525 2024-12-31 SC517525 2024-01-01 2024-12-31 SC517525 frs-core:CurrentFinancialInstruments 2024-12-31 SC517525 frs-core:ShareCapital 2024-12-31 SC517525 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC517525
GW 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—5
Page 1
Company Information
Director J G Walker
Company Number SC517525
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC517525
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 3,015,000 3,015,000
3,015,000 3,015,000
CURRENT ASSETS
Debtors 5 980,003 823,000
980,003 823,000
Creditors: Amounts Falling Due Within One Year 6 (19,661 ) (18,930 )
NET CURRENT ASSETS (LIABILITIES) 960,342 804,070
TOTAL ASSETS LESS CURRENT LIABILITIES 3,975,342 3,819,070
NET ASSETS 3,975,342 3,819,070
CAPITAL AND RESERVES
Called up share capital 7 1,500,000 1,500,000
Profit and Loss Account 2,475,342 2,319,070
SHAREHOLDERS' FUNDS 3,975,342 3,819,070
Page 2
Page 3
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 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
GW Wealth Management Limited is a private company, limited by shares, incorporated in Scotland, registered number SC517525 . 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. 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.
2.4. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2024: NIL)
- -
4. Investments
Subsidiaries
£
Cost or Valuation
As at 1 January 2025 3,015,000
As at 31 December 2025 3,015,000
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 3,015,000
As at 1 January 2025 3,015,000
Page 4
Page 5
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 980,003 823,000
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 905 930
Taxation and social security 18,756 18,000
19,661 18,930
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,500,000 1,500,000
8. Ultimate Controlling Party
The company's ultimate controlling party is J G Walker .
Page 5