Acorah Software Products - Accounts Production 14.6.300 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 06901915 Mr David Cross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06901915 2022-12-31 06901915 2023-12-31 06901915 2023-01-01 2023-12-31 06901915 frs-core:CurrentFinancialInstruments 2023-12-31 06901915 frs-core:ShareCapital 2023-12-31 06901915 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 06901915 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 06901915 frs-bus:SmallEntities 2023-01-01 2023-12-31 06901915 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 06901915 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 06901915 frs-core:UnlistedNon-exchangeTraded 2023-12-31 06901915 frs-core:UnlistedNon-exchangeTraded 2022-12-31 06901915 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 06901915 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 06901915 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 06901915 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 06901915 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 06901915 frs-bus:Director1 2023-01-01 2023-12-31 06901915 frs-countries:EnglandWales 2023-01-01 2023-12-31 06901915 2021-12-31 06901915 2022-12-31 06901915 2022-01-01 2022-12-31 06901915 frs-core:CurrentFinancialInstruments 2022-12-31 06901915 frs-core:ShareCapital 2022-12-31
Registered number: 06901915
WB936 Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Marlow Proactive
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06901915
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 1,132,308 1,064,082
1,132,308 1,064,082
CURRENT ASSETS
Cash at bank and in hand 5,000 -
5,000 -
Creditors: Amounts Falling Due Within One Year 5 (1,136,308 ) (1,063,082 )
NET CURRENT ASSETS (LIABILITIES) (1,131,308 ) (1,063,082 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,000 1,000
NET ASSETS 1,000 1,000
CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
SHAREHOLDERS' FUNDS 1,000 1,000
Page 1
Page 2
For the year ending 31 December 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 David Cross
Director
02/08/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
WB936 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06901915 . The registered office is Holdford Road, Witton, Birmingham, West Midlands, B6 7EP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.
2.2. Financial Instruments
The company has decided to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Finanacial assets and liabilites are offset, with the net amounts presented in the financial statement, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilites
Financial liabilites and equity instruments are classifed according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilites classifed as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilites if payment is due withing one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity Instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
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2.3. Fixed Asset Investments
Interests in subsidiaries, associates and jointly controlled entities are initally measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entitiy being neither a subsidiary nor a joint venture, in which the company holds a long term interest and where the company has a significant influence. The company considers that it has significant influence where it has the power to participate in the financial planning and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
2.4. Cash at Bank and In Hand
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities or three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilites.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Investments
Unlisted
£
Cost
As at 1 January 2023 1,064,082
Additions 68,226
As at 31 December 2023 1,132,308
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 1,132,308
As at 1 January 2023 1,064,082
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Amounts owed to group undertakings 487,191 652,691
Other creditors 649,117 410,391
1,136,308 1,063,082
Page 4
Page 5
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5