Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 09383145 Mrs Devora Oseroff iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09383145 2022-12-31 09383145 2023-12-31 09383145 2023-01-01 2023-12-31 09383145 frs-core:CurrentFinancialInstruments 2023-12-31 09383145 frs-core:Non-currentFinancialInstruments 2023-12-31 09383145 frs-core:ComputerEquipment 2023-12-31 09383145 frs-core:ComputerEquipment 2023-01-01 2023-12-31 09383145 frs-core:ComputerEquipment 2022-12-31 09383145 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 09383145 frs-core:OtherResidualIntangibleAssets 2023-12-31 09383145 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 09383145 frs-core:OtherResidualIntangibleAssets 2022-12-31 09383145 frs-core:PlantMachinery 2023-12-31 09383145 frs-core:PlantMachinery 2023-01-01 2023-12-31 09383145 frs-core:PlantMachinery 2022-12-31 09383145 frs-core:ShareCapital 2023-12-31 09383145 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09383145 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09383145 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 09383145 frs-bus:SmallEntities 2023-01-01 2023-12-31 09383145 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09383145 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 09383145 frs-bus:Director1 2023-01-01 2023-12-31 09383145 frs-bus:Director1 2022-12-31 09383145 frs-bus:Director1 2023-12-31 09383145 frs-countries:EnglandWales 2023-01-01 2023-12-31 09383145 2021-12-31 09383145 2022-12-31 09383145 2022-01-01 2022-12-31 09383145 frs-core:CurrentFinancialInstruments 2022-12-31 09383145 frs-core:Non-currentFinancialInstruments 2022-12-31 09383145 frs-core:ShareCapital 2022-12-31 09383145 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 09383145
Wig Who Wig Me Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Mitlev Services Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09383145
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 30,067 -
Tangible Assets 5 15,489 12,671
45,556 12,671
CURRENT ASSETS
Stocks 6 24,160 7,300
Debtors 7 99,015 12,278
Cash at bank and in hand 88,645 218,042
211,820 237,620
Creditors: Amounts Falling Due Within One Year 8 (244,895 ) (64,285 )
NET CURRENT ASSETS (LIABILITIES) (33,075 ) 173,335
TOTAL ASSETS LESS CURRENT LIABILITIES 12,481 186,006
Creditors: Amounts Falling Due After More Than One Year 9 (19,035 ) (31,550 )
NET (LIABILITIES)/ASSETS (6,554 ) 154,456
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (6,654 ) 154,356
SHAREHOLDERS' FUNDS (6,554) 154,456
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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 her 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
Mrs Devora Oseroff
Director
27/03/2025
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
Wig Who Wig Me Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09383145 . The registered office is 12 Northfields Prospect, Putney Bridge Road, London, SW18 1PE.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The accounts have been prepared on the going concern basis as the directors are of the opinion that the company will meet its liabilities as and when due, due to the continued support of the director and shareholders.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are recognized when they provide probable future economic benefits and are measurable. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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%
Computer Equipment 20%
2.5. 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.
2.6. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.7. Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing  difference. 
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.8. Short term debtors and creditors
Short-term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.
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2.9. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 3)
4 3
4. Intangible Assets
Website development costs
£
Cost
As at 1 January 2023 -
Additions 37,584
As at 31 December 2023 37,584
Amortisation
As at 1 January 2023 -
Provided during the period 7,517
As at 31 December 2023 7,517
Net Book Value
As at 31 December 2023 30,067
As at 1 January 2023 -
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 15,958 7,423 23,381
Additions - 8,787 8,787
As at 31 December 2023 15,958 16,210 32,168
Depreciation
As at 1 January 2023 7,731 2,979 10,710
Provided during the period 3,192 2,777 5,969
As at 31 December 2023 10,923 5,756 16,679
Net Book Value
As at 31 December 2023 5,035 10,454 15,489
As at 1 January 2023 8,227 4,444 12,671
6. Stocks
2023 2022
£ £
Stock 24,160 7,300
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7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 8,560 8,253
Other debtors 90,455 4,025
99,015 12,278
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 11,054 5,330
Other creditors 171,792 18,786
Taxation and social security 62,049 40,169
244,895 64,285
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 19,035 31,550
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mrs Devora Oseroff - 28,288 - - 28,288
In the prior period the company owed £14,325 to this director. 
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