Acorah Software Products - Accounts Production 15.0.400 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 11752783 Mr Michael George iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11752783 2023-01-31 11752783 2024-01-31 11752783 2023-02-01 2024-01-31 11752783 frs-core:Non-currentFinancialInstruments 2024-01-31 11752783 frs-core:BetweenOneFiveYears 2024-01-31 11752783 frs-core:FurnitureFittings 2023-02-01 2024-01-31 11752783 frs-core:MotorVehicles 2023-02-01 2024-01-31 11752783 frs-core:PlantMachinery 2023-02-01 2024-01-31 11752783 frs-core:ShareCapital 2024-01-31 11752783 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 11752783 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 11752783 frs-bus:AbridgedAccounts 2023-02-01 2024-01-31 11752783 frs-bus:SmallEntities 2023-02-01 2024-01-31 11752783 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 11752783 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 11752783 frs-bus:Director1 2023-02-01 2024-01-31 11752783 frs-countries:EnglandWales 2023-02-01 2024-01-31 11752783 2022-01-31 11752783 2023-01-31 11752783 2022-02-01 2023-01-31 11752783 frs-core:Non-currentFinancialInstruments 2023-01-31 11752783 frs-core:BetweenOneFiveYears 2023-01-31 11752783 frs-core:ShareCapital 2023-01-31 11752783 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 11752783
West Midlands Communications Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 11752783
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 496,084 268,870
496,084 268,870
CURRENT ASSETS
Debtors 120,944 567,836
Cash at bank and in hand 98,684 404
219,628 568,240
Creditors: Amounts Falling Due Within One Year (189,725 ) (362,859 )
NET CURRENT ASSETS (LIABILITIES) 29,903 205,381
TOTAL ASSETS LESS CURRENT LIABILITIES 525,987 474,251
Creditors: Amounts Falling Due After More Than One Year (179,415 ) (20,483 )
NET ASSETS 346,572 453,768
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 346,472 453,668
SHAREHOLDERS' FUNDS 346,572 453,768
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For the year ending 31 January 2024 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Michael George
Director
24 October 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
West Midlands Communications Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11752783 . The registered office is Albany House, Temple Court, Coleshill, Warwickshire, B46 1HH.
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 Reducing balance at 15% per annum
Motor Vehicles Reducing balance at 15% per annum
Fixtures & Fittings Reducing balance at 15% per annum
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.
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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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 4)
3 4
4. Tangible Assets
Total
£
Cost
As at 1 February 2023 320,666
Additions 333,258
Disposals (18,500 )
As at 31 January 2024 635,424
Depreciation
As at 1 February 2023 51,796
Provided during the period 87,544
As at 31 January 2024 139,340
Net Book Value
As at 31 January 2024 496,084
As at 1 February 2023 268,870
5. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 214,914 -
Less: Finance charges allocated to future periods 39,616 -
175,298 -
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6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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