Acorah Software Products - Accounts Production 19.3.550 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC715970 Dr C Wiewiorka Mr J Wiewiorka iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC715970 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-11-30 SC715970 2024-11-30 SC715970 2025-11-30 SC715970 2024-12-01 2025-11-30 SC715970 frs-core:Non-currentFinancialInstruments 2025-11-30 SC715970 frs-core:BetweenOneFiveYears 2025-11-30 SC715970 frs-core:FurnitureFittings 2024-12-01 2025-11-30 SC715970 frs-core:NetGoodwill 2024-12-01 2025-11-30 SC715970 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 SC715970 frs-core:PlantMachinery 2024-12-01 2025-11-30 SC715970 frs-core:WithinOneYear 2025-11-30 SC715970 frs-core:SharePremium 2025-11-30 SC715970 frs-core:ShareCapital 2025-11-30 SC715970 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC715970 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC715970 frs-bus:AbridgedAccounts 2024-12-01 2025-11-30 SC715970 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC715970 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC715970 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC715970 frs-bus:Director1 2024-12-01 2025-11-30 SC715970 frs-bus:Director1 2024-11-30 SC715970 frs-bus:Director1 2025-11-30 SC715970 frs-bus:Director2 2024-12-01 2025-11-30 SC715970 frs-countries:EnglandWales 2024-12-01 2025-11-30 SC715970 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-11-30 SC715970 2023-11-30 SC715970 2024-11-30 SC715970 2023-12-01 2024-11-30 SC715970 frs-core:Non-currentFinancialInstruments 2024-11-30 SC715970 frs-core:BetweenOneFiveYears 2024-11-30 SC715970 frs-core:WithinOneYear 2024-11-30 SC715970 frs-core:SharePremium 2024-11-30 SC715970 frs-core:ShareCapital 2024-11-30 SC715970 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC715970
Wiewiorka Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2025
Hive Accountancy Ltd
The Innovation Centre
Treliske
Truro
Cornwall
TR1 3FF
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: SC715970
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 950,000 -
Tangible Assets 5 436,089 -
1,386,089 -
CURRENT ASSETS
Stocks 3,000 -
Debtors 156,587 -
Cash at bank and in hand 75,546 200
235,133 200
Creditors: Amounts Falling Due Within One Year (106,123 ) -
NET CURRENT ASSETS (LIABILITIES) 129,010 200
TOTAL ASSETS LESS CURRENT LIABILITIES 1,515,099 200
Creditors: Amounts Falling Due After More Than One Year 6 (503,686 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,074 ) -
NET ASSETS 993,339 200
CAPITAL AND RESERVES
Called up share capital 9 200 200
Share premium account 950,466 -
Profit and Loss Account 42,673 -
SHAREHOLDERS' FUNDS 993,339 200
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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 November 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Dr C Wiewiorka
Director
28 August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Wiewiorka Limited is a private company, limited by shares, incorporated in England & Wales, registered number SC715970 . The registered office is 16 Thorniewood Road, Uddingston, Lanarkshire, G71 5QQ.
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 represents the total invoice value, excluding value added tax, of sales made during the period.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Freehold land and buildings are stated at fair value at the date of revaluation, less any subsequent accumulated depreciation and impairment losses. Computer Equiptment, Fixtures & Fittings and Motor Vehicles 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:
Freehold Nil
Plant & Machinery -
Fixtures & Fittings 10 Year straight line
2.5. 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.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. 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.
...CONTINUED
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2.7. Taxation - continued
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.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: NIL)
9 -
4. Intangible Assets
Total
£
Cost
As at 1 December 2024 -
Additions 1,000,000
As at 30 November 2025 1,000,000
Amortisation
As at 1 December 2024 -
Provided during the period 50,000
As at 30 November 2025 50,000
Net Book Value
As at 30 November 2025 950,000
As at 1 December 2024 -
5. Tangible Assets
Total
£
Cost
As at 1 December 2024 -
Additions 448,432
As at 30 November 2025 448,432
Depreciation
As at 1 December 2024 -
Provided during the period 12,343
As at 30 November 2025 12,343
Net Book Value
As at 30 November 2025 436,089
As at 1 December 2024 -
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Page 5
6. Creditors: amounts falling due after five years
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans 419,907 -
7. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 502,143 -
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 35,901 -
Later than one year and not later than five years 20,374 -
56,275 -
56,275 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Dr Catherine Wiewiorka - 99,548 - - 99,548
Interest is charged on loan balances above £10,000 at the HMRC approved interest rate of 2.25%.
Page 5