Acorah Software Products - Accounts Production 14.6.300 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 11040626 Mr A Genders iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11040626 2022-10-31 11040626 2023-10-31 11040626 2022-11-01 2023-10-31 11040626 frs-core:CurrentFinancialInstruments 2023-10-31 11040626 frs-core:Non-currentFinancialInstruments 2023-10-31 11040626 frs-core:BetweenOneFiveYears 2023-10-31 11040626 frs-core:MotorVehicles 2023-10-31 11040626 frs-core:MotorVehicles 2022-11-01 2023-10-31 11040626 frs-core:MotorVehicles 2022-10-31 11040626 frs-core:PlantMachinery 2023-10-31 11040626 frs-core:PlantMachinery 2022-11-01 2023-10-31 11040626 frs-core:PlantMachinery 2022-10-31 11040626 frs-core:WithinOneYear 2023-10-31 11040626 frs-core:ShareCapital 2023-10-31 11040626 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 11040626 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 11040626 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 11040626 frs-bus:SmallEntities 2022-11-01 2023-10-31 11040626 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 11040626 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 11040626 frs-bus:Director1 2022-11-01 2023-10-31 11040626 frs-countries:EnglandWales 2022-11-01 2023-10-31 11040626 2021-10-31 11040626 2022-10-31 11040626 2021-11-01 2022-10-31 11040626 frs-core:CurrentFinancialInstruments 2022-10-31 11040626 frs-core:Non-currentFinancialInstruments 2022-10-31 11040626 frs-core:BetweenOneFiveYears 2022-10-31 11040626 frs-core:WithinOneYear 2022-10-31 11040626 frs-core:ShareCapital 2022-10-31 11040626 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 11040626
The Winning Touch Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11040626
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 58,776 40,428
58,776 40,428
CURRENT ASSETS
Debtors 5 - 2,550
Cash at bank and in hand 3,941 3,172
3,941 5,722
Creditors: Amounts Falling Due Within One Year 6 (35,716 ) (21,178 )
NET CURRENT ASSETS (LIABILITIES) (31,775 ) (15,456 )
TOTAL ASSETS LESS CURRENT LIABILITIES 27,001 24,972
Creditors: Amounts Falling Due After More Than One Year 7 (15,496 ) (22,884 )
NET ASSETS 11,505 2,088
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 11,405 1,988
SHAREHOLDERS' FUNDS 11,505 2,088
Page 1
Page 2
For the year ending 31 October 2023 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 A Genders
Director
25/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Winning Touch Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11040626 . The registered office is 55 Tower View Road, Great Wyrley, Walsall, WS6 6HF.
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 20% per annum reducing balance
Motor Vehicles 25% per annum reducing balance
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 profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 November 2022 58,858 27,817 86,675
Additions 33,958 - 33,958
As at 31 October 2023 92,816 27,817 120,633
...CONTINUED
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Depreciation
As at 1 November 2022 33,099 13,148 46,247
Provided during the period 11,943 3,667 15,610
As at 31 October 2023 45,042 16,815 61,857
Net Book Value
As at 31 October 2023 47,774 11,002 58,776
As at 1 November 2022 25,759 14,669 40,428
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 2,550
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 6,061 6,523
Trade creditors 22,974 8,261
Accruals and deferred income 4,111 400
Director's loan account 2,570 5,994
35,716 21,178
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,201 6,523
Bank loans 14,295 16,361
15,496 22,884
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,061 6,523
Later than one year and not later than five years 1,201 6,523
7,262 13,046
7,262 13,046
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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