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 SC681204 Mr Grant Whyte Mr William Roe true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC681204 2024-11-30 SC681204 2025-11-30 SC681204 2024-12-01 2025-11-30 SC681204 frs-core:CurrentFinancialInstruments 2025-11-30 SC681204 frs-core:Non-currentFinancialInstruments 2025-11-30 SC681204 frs-core:BetweenOneFiveYears 2025-11-30 SC681204 frs-core:ComputerEquipment 2025-11-30 SC681204 frs-core:ComputerEquipment 2024-12-01 2025-11-30 SC681204 frs-core:ComputerEquipment 2024-11-30 SC681204 frs-core:MotorVehicles 2025-11-30 SC681204 frs-core:MotorVehicles 2024-12-01 2025-11-30 SC681204 frs-core:MotorVehicles 2024-11-30 SC681204 frs-core:PlantMachinery 2025-11-30 SC681204 frs-core:PlantMachinery 2024-12-01 2025-11-30 SC681204 frs-core:PlantMachinery 2024-11-30 SC681204 frs-core:WithinOneYear 2025-11-30 SC681204 frs-core:ShareCapital 2025-11-30 SC681204 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC681204 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC681204 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC681204 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC681204 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC681204 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC681204 1 2024-12-01 2025-11-30 SC681204 frs-core:DeferredTaxation 2024-12-01 2025-11-30 SC681204 frs-core:DeferredTaxation 2024-11-30 SC681204 frs-core:DeferredTaxation 2025-11-30 SC681204 frs-bus:Director1 2024-12-01 2025-11-30 SC681204 frs-bus:Director2 2024-12-01 2025-11-30 SC681204 frs-core:CurrentFinancialInstruments 1 2025-11-30 SC681204 frs-countries:Scotland 2024-12-01 2025-11-30 SC681204 2023-11-30 SC681204 2024-11-30 SC681204 2023-12-01 2024-11-30 SC681204 frs-core:CurrentFinancialInstruments 2024-11-30 SC681204 frs-core:Non-currentFinancialInstruments 2024-11-30 SC681204 frs-core:BetweenOneFiveYears 2024-11-30 SC681204 frs-core:MotorVehicles 2023-12-01 2024-11-30 SC681204 frs-core:WithinOneYear 2024-11-30 SC681204 frs-core:ShareCapital 2024-11-30 SC681204 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 SC681204 frs-core:CurrentFinancialInstruments 1 2024-11-30
Registered number: SC681204
W & G Joinery Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Calculus Accountants (Scotland) Ltd
10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC681204
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,668 14,530
10,668 14,530
CURRENT ASSETS
Debtors 5 138,737 64,980
Cash at bank and in hand 30,077 39,614
168,814 104,594
Creditors: Amounts Falling Due Within One Year 6 (88,817 ) (45,871 )
NET CURRENT ASSETS (LIABILITIES) 79,997 58,723
TOTAL ASSETS LESS CURRENT LIABILITIES 90,665 73,253
Creditors: Amounts Falling Due After More Than One Year 7 (399 ) (2,595 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (1,457 ) (2,157 )
NET ASSETS 88,809 68,501
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 88,807 68,499
SHAREHOLDERS' FUNDS 88,809 68,501
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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 William Roe
Director
27/08/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
W & G Joinery Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC681204 . The registered office is 28 Backbrae Street, Kilsyth, Glasgow, G65 0NH.
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 33% - straightline basis
Motor Vehicles 25% - reducing balance basis
Computer Equipment 20% - reducing balance basis
2.4. 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.
2.5. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2024 10,863 28,545 2,673 42,081
Additions 1,554 - - 1,554
As at 30 November 2025 12,417 28,545 2,673 43,635
Depreciation
As at 1 December 2024 8,632 17,658 1,261 27,551
Provided during the period 2,412 2,722 282 5,416
As at 30 November 2025 11,044 20,380 1,543 32,967
Net Book Value
As at 30 November 2025 1,373 8,165 1,130 10,668
As at 1 December 2024 2,231 10,887 1,412 14,530
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 4,873 6,497
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,460 19,090
VAT recoverable 3,520 4,864
CIS tax deductions recoverable 132,382 41,026
Other taxes and social security 375 -
138,737 64,980
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 2,396 2,396
Trade creditors 572 -
Corporation tax 48,858 27,854
CIS tax deductions from subcontractors 13,150 4,428
Accrued charges 6,787 3,676
Directors' loan accounts 17,054 7,517
88,817 45,871
The directors loan accounts are unsecured, interest free and have no fixed terms of repayment.
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 399 2,595
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,396 2,396
Later than one year and not later than five years 399 2,595
2,795 4,991
2,795 4,991
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 1,457 2,157
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 December 2024 2,157 2,157
Utilised (700 ) (700)
Balance at 30 November 2025 1,457 1,457
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11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
12. Ultimate Controlling Party
The company's has no ultimate controlling party by virtue of the split of ownership of the issued share capital in the company.
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