Acorah Software Products - Accounts Production 19.4.300 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC614913 Mr Thomas Raller Mrs Joanne Raller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC614913 2024-11-30 SC614913 2025-11-30 SC614913 2024-12-01 2025-11-30 SC614913 frs-core:CurrentFinancialInstruments 2025-11-30 SC614913 frs-core:PlantMachinery 2025-11-30 SC614913 frs-core:PlantMachinery 2024-12-01 2025-11-30 SC614913 frs-core:PlantMachinery 2024-11-30 SC614913 frs-core:ShareCapital 2025-11-30 SC614913 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC614913 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC614913 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC614913 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC614913 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC614913 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC614913 frs-bus:Director1 2024-12-01 2025-11-30 SC614913 frs-bus:Director2 2024-12-01 2025-11-30 SC614913 frs-countries:Scotland 2024-12-01 2025-11-30 SC614913 2023-11-30 SC614913 2024-11-30 SC614913 2023-12-01 2024-11-30 SC614913 frs-core:CurrentFinancialInstruments 2024-11-30 SC614913 frs-core:ShareCapital 2024-11-30 SC614913 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC614913
Wyse Contracts Ltd
Financial Statements
For The Year Ended 30 November 2025
Orchard Compliance Ltd
42 Shore Street
Nairn
IV12 4PX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC614913
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 42,182 53,037
42,182 53,037
CURRENT ASSETS
Debtors 5 115,848 182,533
Cash at bank and in hand 36,279 58,616
152,127 241,149
Creditors: Amounts Falling Due Within One Year 6 (39,313 ) (87,084 )
NET CURRENT ASSETS (LIABILITIES) 112,814 154,065
TOTAL ASSETS LESS CURRENT LIABILITIES 154,996 207,102
NET ASSETS 154,996 207,102
CAPITAL AND RESERVES
Called up share capital 7 10 1
Profit and Loss Account 154,986 207,101
SHAREHOLDERS' FUNDS 154,996 207,102
Page 1
Page 2
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
Mr Thomas Raller
Director
20/08/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wyse Contracts Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC614913 . The registered office is The Gardeners Cottage, The Hollies, Kildary, Invergordon, IV18 0NF.
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. 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 15% on Cost
2.4. 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.
Page 3
Page 4
2.5. 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: 5 (2024: 5)
5 5
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2024 75,767
Additions 600
As at 30 November 2025 76,367
Depreciation
As at 1 December 2024 22,730
Provided during the period 11,455
As at 30 November 2025 34,185
Net Book Value
As at 30 November 2025 42,182
As at 1 December 2024 53,037
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,119 26,404
Other debtors 110,729 156,129
115,848 182,533
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10,900 2,698
Other creditors 24,000 32,833
Taxation and social security 4,413 51,553
39,313 87,084
Page 4
Page 5
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 1
8. Related Party Transactions
Raller Howie Partnership LtdThomas Raller is a director and shareholder of Raller Howie PartnershipIncluded in Sales is £292,904 of construction of a new build property fro Raller Howie Partnership Ltd. All transactions are on a full arms length basis.

Raller Howie Partnership Ltd

Thomas Raller is a director and shareholder of Raller Howie Partnership

Included in Sales is £292,904 of construction of a new build property fro Raller Howie Partnership Ltd. All transactions are on a full arms length basis.

Page 5