Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC647172 Mr Ruari Stevenson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC647172 2024-11-30 SC647172 2025-11-30 SC647172 2024-12-01 2025-11-30 SC647172 frs-core:CurrentFinancialInstruments 2025-11-30 SC647172 frs-core:Non-currentFinancialInstruments 2025-11-30 SC647172 frs-core:BetweenOneFiveYears 2025-11-30 SC647172 frs-core:ComputerEquipment 2025-11-30 SC647172 frs-core:ComputerEquipment 2024-12-01 2025-11-30 SC647172 frs-core:ComputerEquipment 2024-11-30 SC647172 frs-core:NetGoodwill 2025-11-30 SC647172 frs-core:NetGoodwill 2024-12-01 2025-11-30 SC647172 frs-core:NetGoodwill 2024-11-30 SC647172 frs-core:MotorVehicles 2025-11-30 SC647172 frs-core:MotorVehicles 2024-12-01 2025-11-30 SC647172 frs-core:MotorVehicles 2024-11-30 SC647172 frs-core:PlantMachinery 2025-11-30 SC647172 frs-core:PlantMachinery 2024-12-01 2025-11-30 SC647172 frs-core:PlantMachinery 2024-11-30 SC647172 frs-core:WithinOneYear 2025-11-30 SC647172 frs-core:ShareCapital 2025-11-30 SC647172 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC647172 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC647172 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC647172 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC647172 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC647172 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC647172 frs-bus:Director1 2024-12-01 2025-11-30 SC647172 frs-bus:Director1 2024-11-30 SC647172 frs-bus:Director1 2025-11-30 SC647172 frs-countries:Scotland 2024-12-01 2025-11-30 SC647172 2023-11-30 SC647172 2024-11-30 SC647172 2023-12-01 2024-11-30 SC647172 frs-core:CurrentFinancialInstruments 2024-11-30 SC647172 frs-core:Non-currentFinancialInstruments 2024-11-30 SC647172 frs-core:BetweenOneFiveYears 2024-11-30 SC647172 frs-core:WithinOneYear 2024-11-30 SC647172 frs-core:ShareCapital 2024-11-30 SC647172 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC647172
Pro Window Cleaning Services Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: SC647172
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 17,421 19,598
Tangible Assets 5 14,842 9,898
32,263 29,496
CURRENT ASSETS
Debtors 6 25,548 25,777
Cash at bank and in hand 4,917 989
30,465 26,766
Creditors: Amounts Falling Due Within One Year 7 (55,697 ) (53,195 )
NET CURRENT ASSETS (LIABILITIES) (25,232 ) (26,429 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,031 3,067
Creditors: Amounts Falling Due After More Than One Year 8 (6,672 ) (2,790 )
NET ASSETS 359 277
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 349 267
SHAREHOLDERS' FUNDS 359 277
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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 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
Mr Ruari Stevenson
Director
24th August 2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Pro Window Cleaning Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC647172 . The registered office is 100/2 Ferry Road, Edinburgh, EH6 4PG.
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. 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 .... years.
2.4. 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% Straight Line
Motor Vehicles 20% Straight Line
Computer Equipment 10-33% Straight Line
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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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
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4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2024 21,776
As at 30 November 2025 21,776
Amortisation
As at 1 December 2024 2,178
Impairment losses 2,177
As at 30 November 2025 4,355
Net Book Value
As at 30 November 2025 17,421
As at 1 December 2024 19,598
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2024 19,733 22,466 229 42,428
Additions - 10,000 - 10,000
As at 30 November 2025 19,733 32,466 229 52,428
Depreciation
As at 1 December 2024 16,206 16,173 151 32,530
Provided during the period 3,485 1,493 78 5,056
As at 30 November 2025 19,691 17,666 229 37,586
Net Book Value
As at 30 November 2025 42 14,800 - 14,842
As at 1 December 2024 3,527 6,293 78 9,898
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6. Debtors
2025 2024
£ £
Due within one year
Other debtors 6,376 25,777
Other taxes and social security 954 -
Director's loan account 18,218 -
25,548 25,777
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,200 11,486
Trade creditors 1 -
Bank loans and overdrafts 4,645 -
Corporation tax 30,541 28,313
Other taxes and social security - 1,440
VAT 14,427 9,085
Net wages 1,756 1,733
Other creditors 127 1,138
55,697 53,195
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,672 2,790
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,200 11,486
Later than one year and not later than five years 6,672 2,790
10,872 14,276
10,872 14,276
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
11. 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
£ £ £ £ £
Mr Ruari Stevenson - 18,218 - - 18,218
The above loan is unsecured and repayable on demand. The company is charging interest to the director for this loan at the official rate. 
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