Acorah Software Products - Accounts Production 13.6.003 false true 29 November 2021 30 November 2022 30 November 2022 13771075 Matthew Webster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13771075 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 13771075 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 13771075 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 13771075 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-11-29 2022-11-30 13771075 frs-core:AllSubsidiaries 2021-11-29 2022-11-30 13771075 frs-core:KeyManagementPersonnel 2021-11-29 2022-11-30 13771075 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-11-29 2022-11-30 13771075 frs-core:OtherRelatedParties 2021-11-29 2022-11-30 13771075 2021-11-28 13771075 2022-11-30 13771075 2021-11-29 2022-11-30 13771075 frs-core:CurrentFinancialInstruments 2022-11-30 13771075 frs-core:CurrentFinancialInstruments 2021-11-29 2022-11-30 13771075 frs-core:Non-currentFinancialInstruments 2022-11-30 13771075 frs-core:Non-currentFinancialInstruments 2021-11-29 2022-11-30 13771075 frs-core:CurrentFinancialInstruments 2021-11-29 2022-11-30 13771075 frs-core:CurrentFinancialInstruments 2022-11-30 13771075 frs-core:AfterOneYear 2021-11-29 2022-11-30 13771075 frs-core:BetweenOneFiveYears 2021-11-29 2022-11-30 13771075 frs-core:BetweenOneFiveYears 2022-11-30 13771075 frs-core:ComputerEquipment 2022-11-30 13771075 frs-core:ComputerEquipment 2021-11-29 2022-11-30 13771075 frs-core:ComputerEquipment 2021-11-28 13771075 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 13771075 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-29 2022-11-30 13771075 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-28 13771075 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 13771075 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-29 2022-11-30 13771075 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-28 13771075 frs-core:FurnitureFittings 2022-11-30 13771075 frs-core:FurnitureFittings 2021-11-29 2022-11-30 13771075 frs-core:FurnitureFittings 2021-11-28 13771075 frs-core:NetGoodwill 2022-11-30 13771075 frs-core:NetGoodwill 2021-11-29 2022-11-30 13771075 frs-core:NetGoodwill 2021-11-28 13771075 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 13771075 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-29 2022-11-30 13771075 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-28 13771075 frs-core:LandBuildings 2022-11-30 13771075 frs-core:LandBuildings 2021-11-29 2022-11-30 13771075 frs-core:LandBuildings 2021-11-28 13771075 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 13771075 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-29 2022-11-30 13771075 frs-core:LandBuildings 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2022-11-30 13771075 frs-bus:AbbreviatedAccounts 2021-11-29 2022-11-30 13771075 frs-bus:AbridgedAccounts 2021-11-29 2022-11-30 13771075 frs-bus:FRS102 2021-11-29 2022-11-30 13771075 frs-bus:SmallEntities 2021-11-29 2022-11-30 13771075 frs-bus:EntityHasNeverTraded 2021-11-29 2022-11-30 13771075 frs-bus:EntityNoLongerTradingButTradedInPast 2021-11-29 2022-11-30 13771075 frs-bus:Audited 2021-11-29 2022-11-30 13771075 frs-bus:AuditExempt-NoAccountantsReport 2021-11-29 2022-11-30 13771075 frs-bus:AuditExemptWithAccountantsReport 2021-11-29 2022-11-30 13771075 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-11-29 2022-11-30 13771075 frs-bus:SmallCompaniesRegimeForAccounts 2021-11-29 2022-11-30 13771075 frs-bus:OrdinaryShareClass1 2021-11-29 2022-11-30 13771075 frs-bus:OrdinaryShareClass1 2021-11-28 13771075 frs-bus:OrdinaryShareClass1 2022-11-30 13771075 frs-bus:OrdinaryShareClass2 2021-11-29 2022-11-30 13771075 frs-bus:OrdinaryShareClass2 2021-11-28 13771075 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frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13771075 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-11-30 13771075 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13771075 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13771075 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13771075 frs-core:UnlistedNon-exchangeTraded 2022-11-30 13771075 frs-core:UnlistedNon-exchangeTraded 2021-11-28 13771075 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-28 13771075 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13771075 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13771075 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2022-11-30 13771075 20 2021-11-29 2022-11-30 13771075 frs-core:CurrentFinancialInstruments 20 2022-11-30 13771075 frs-core:Non-currentFinancialInstruments 20 2022-11-30 13771075 dpl-frs:Item1 2021-11-29 2022-11-30 13771075 dpl-frs:Item1 2021-11-28 13771075 dpl-frs:Item1 2022-11-30 13771075 dpl-frs:CostSales dpl-frs:Item1 2021-11-29 2022-11-30 13771075 dpl-frs:CostSales dpl-frs:Item1 2021-11-28 13771075 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 13771075 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-29 2022-11-30 13771075 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-29 2022-11-30 13771075 dpl-frs:Item2 2021-11-29 2022-11-30 13771075 dpl-frs:Item2 2021-11-28 13771075 dpl-frs:Item2 2022-11-30 13771075 dpl-frs:CostSales dpl-frs:Item2 2021-11-29 2022-11-30 13771075 dpl-frs:CostSales dpl-frs:Item2 2021-11-28 13771075 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 13771075 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-29 2022-11-30 13771075 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-29 2022-11-30 13771075 dpl-frs:Item3 2021-11-29 2022-11-30 13771075 dpl-frs:Item3 2021-11-28 13771075 dpl-frs:Item3 2022-11-30 13771075 dpl-frs:CostSales dpl-frs:Item3 2021-11-29 2022-11-30 13771075 dpl-frs:CostSales dpl-frs:Item3 2021-11-28 13771075 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 13771075 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-29 2022-11-30 13771075 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-29 2022-11-30 13771075 dpl-frs:Item4 2021-11-29 2022-11-30 13771075 dpl-frs:Item4 2021-11-28 13771075 dpl-frs:Item4 2022-11-30 13771075 dpl-frs:CostSales dpl-frs:Item4 2021-11-29 2022-11-30 13771075 dpl-frs:CostSales dpl-frs:Item4 2021-11-28 13771075 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 13771075 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-29 2022-11-30 13771075 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-29 2022-11-30 13771075 dpl-frs:Item5 2021-11-29 2022-11-30 13771075 dpl-frs:Item5 2021-11-28 13771075 dpl-frs:Item5 2022-11-30 13771075 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Registered number: 13771075
Wbstr Group Ltd
Financial Statements
For The Year Ended 30 November 2022
Findlay Todd Accountants
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13771075
2022
Notes £ £
FIXED ASSETS
Tangible Assets 4 420
420
CURRENT ASSETS
Stocks 5 9,150
Cash at bank and in hand 1,888
11,038
Creditors: Amounts Falling Due Within One Year 6 (10,588 )
NET CURRENT ASSETS (LIABILITIES) 450
TOTAL ASSETS LESS CURRENT LIABILITIES 870
PROVISIONS FOR LIABILITIES
Deferred Taxation (112 )
NET ASSETS 758
CAPITAL AND RESERVES
Called up share capital 7 1
Profit and Loss Account 757
SHAREHOLDERS' FUNDS 758
Page 1
Page 2
For the year ending 30 November 2022 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
Matthew Webster
Director
26/11/2023
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Wbstr Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13771075 . The registered office is 7 Wordsworth Street, Burnley, Lancashire, BB12 7JX.
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:
Computer Equipment 25% Straight line
2.4. 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.
2.5. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 as follows: 1
1
4. Tangible Assets
Computer Equipment
£
Cost
As at 29 November 2021 560
As at 30 November 2022 560
Depreciation
As at 29 November 2021 -
Provided during the period 140
As at 30 November 2022 140
Net Book Value
As at 30 November 2022 420
As at 29 November 2021 560
5. Stocks
2022
£
Stock 9,150
9,150
6. Creditors: Amounts Falling Due Within One Year
2022
£
Corporation tax 66
Platinum business charge card 7,920
Accruals and deferred income 570
Director's loan account 2,032
10,588
7. Share Capital
2022
Allotted, Called up and fully paid 1
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