Acorah Software Products - Accounts Production 16.0.110 false true 31 July 2022 1 August 2021 false 6 November 2024 1 August 2022 31 December 2023 31 December 2023 10853536 Mr Paul James Donnelly Mr Christophe Buee Mr Paul James Donnelly false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10853536 2022-07-31 10853536 2023-12-31 10853536 2022-08-01 2023-12-31 10853536 frs-core:Non-currentFinancialInstruments 2023-12-31 10853536 frs-core:MotorVehicles 2022-08-01 2023-12-31 10853536 frs-core:PlantMachinery 2022-08-01 2023-12-31 10853536 frs-core:ShareCapital 2023-12-31 10853536 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 10853536 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-12-31 10853536 frs-bus:AbridgedAccounts 2022-08-01 2023-12-31 10853536 frs-bus:SmallEntities 2022-08-01 2023-12-31 10853536 frs-bus:Audited 2022-08-01 2023-12-31 10853536 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-12-31 10853536 1 2022-08-01 2023-12-31 10853536 frs-bus:Director1 2022-08-01 2023-12-31 10853536 frs-bus:Director2 2022-08-01 2023-12-31 10853536 frs-bus:CompanySecretary1 2022-08-01 2023-12-31 10853536 frs-countries:EnglandWales 2022-08-01 2023-12-31 10853536 2021-07-31 10853536 2022-07-31 10853536 2021-08-01 2022-07-31 10853536 frs-core:Non-currentFinancialInstruments 2022-07-31 10853536 frs-core:ShareCapital 2022-07-31 10853536 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: 10853536
Winback UK Ltd
ABRIDGED Financial Statements
For the Period 1 August 2022 to 31 December 2023
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 10853536
31 December 2023 31 July 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 62,748 80,240
62,748 80,240
CURRENT ASSETS
Stocks 4,000 -
Debtors 201,113 266,635
Cash at bank and in hand 80,954 45,071
286,067 311,706
Creditors: Amounts Falling Due Within One Year (451,725 ) (270,569 )
NET CURRENT ASSETS (LIABILITIES) (165,658 ) 41,137
TOTAL ASSETS LESS CURRENT LIABILITIES (102,910 ) 121,377
Creditors: Amounts Falling Due After More Than One Year (38,000 ) (72,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (36,857 )
NET (LIABILITIES)/ASSETS (140,910 ) 12,520
CAPITAL AND RESERVES
Called up share capital 5 9,901 9,901
Profit and Loss Account (150,811 ) 2,619
SHAREHOLDERS' FUNDS (140,910) 12,520
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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 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Paul James Donnelly
Director
06/11/2024
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
Winback UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10853536 . The registered office is Unit J2 Ascot Business Park, Lyndhurst Road, Ascot, Berkshire, SL5 9ED.
The financial statements are presented in UK Pounds Sterling.

The accounts for the prior period of trading were not audited.
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% on cost
Motor Vehicles 15% on cost
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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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 period, 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.
2.7. Accounting Period
The length of the accounting period was changed in accordance with accounting policies.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2022: 2)
3 2
4. Tangible Assets
Total
£
Cost
As at 1 August 2022 80,240
Additions 1,097
Disposals (4,511 )
As at 31 December 2023 76,826
Depreciation
As at 1 August 2022 -
Provided during the period 14,078
As at 31 December 2023 14,078
Net Book Value
As at 31 December 2023 62,748
As at 1 August 2022 80,240
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5. Share Capital
31 December 2023 31 July 2022
£ £
Allotted, Called up and fully paid 9,901 9,901
1 Ordinary share of £1 - £ 1

99 Ordinary shares of £100 - £9,900

Total - £9,901
6. Related Party Transactions
During the year, the company incurred costs of £533,871 with its parent company Winback Europe. These costs relate to cost of goods sold during the year and were transacted on an arm’s length basis.
At the year end,  the company had an outstanding balance of £115,273 payable to the parent company. 
7. Controlling Party
Winback UK is a subsidiary of Winback Europe,  with the ultimate parent company being Winback Dev which is incorporated in France.  Copies of the ultimate parent company accounts are available from 23 Avenue du lac Marion, 64200, Biarritz, France.
8. Prior Period Adjustments
It was identified that there were mis postings in the prior year ended 31 July 2022.
The comparative figures have been restated and are now presented in the Balance Sheet as follows:
Description                         Previously Reported          Restated
Share Capital                      £14,837                              £9,901
Finance Lease                    (£1,137)                               £0
Loans and Borrowings        (£7,251)                               £0
Other debtors                    £4,036                               £12,424
Retained profit                  (£2,317)                              £2,619
Management has reviewed and corrected this mis postings in the current year financial statements to accurately reflect the company’s financial position and results. These adjustments have not had a material impact on the retained earnings or the going concern of the company.
9. Audit Information
The auditors report on the account of Winback UK Ltd for the period ended 31 December 2023 was unqualified
The auditor's report was signed by Thomas William McManners BSC ACA ACMI (Senior Statutory Auditor) for and on behalf of TTCA Ltd - Chartered Accountants , Statutory Auditor
TTCA Ltd - Chartered Accountants
269 Farnborough Road
Farnborough
Hampshire
GU14 7LY
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