Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 10235723 Mr John Wells Mrs Lynne Wells iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10235723 2023-08-31 10235723 2024-08-31 10235723 2023-09-01 2024-08-31 10235723 frs-core:CurrentFinancialInstruments 2024-08-31 10235723 frs-core:ComputerEquipment 2024-08-31 10235723 frs-core:ComputerEquipment 2023-09-01 2024-08-31 10235723 frs-core:ComputerEquipment 2023-08-31 10235723 frs-core:PlantMachinery 2024-08-31 10235723 frs-core:PlantMachinery 2023-09-01 2024-08-31 10235723 frs-core:PlantMachinery 2023-08-31 10235723 frs-core:ShareCapital 2024-08-31 10235723 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 10235723 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10235723 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 10235723 frs-bus:SmallEntities 2023-09-01 2024-08-31 10235723 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10235723 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 10235723 frs-bus:Director1 2023-09-01 2024-08-31 10235723 frs-bus:Director2 2023-09-01 2024-08-31 10235723 frs-countries:EnglandWales 2023-09-01 2024-08-31 10235723 2022-08-31 10235723 2023-08-31 10235723 2022-09-01 2023-08-31 10235723 frs-core:CurrentFinancialInstruments 2023-08-31 10235723 frs-core:ShareCapital 2023-08-31 10235723 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 10235723
Willowbert Developments Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10235723
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 44 59
44 59
CURRENT ASSETS
Stocks 5 344,866 344,866
344,866 344,866
Creditors: Amounts Falling Due Within One Year 6 (485,485 ) (491,348 )
NET CURRENT ASSETS (LIABILITIES) (140,619 ) (146,482 )
TOTAL ASSETS LESS CURRENT LIABILITIES (140,575 ) (146,423 )
NET LIABILITIES (140,575 ) (146,423 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (140,675 ) (146,523 )
SHAREHOLDERS' FUNDS (140,575) (146,423)
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 John Wells
Director
07/05/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Willowbert Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10235723 . The registered office is 23 High Street High Street, Bagshot, GU19 5AF.
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, from the rendering of services and rental income.
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.
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 4 years reducing balance
Computer Equipment 4 years reducing balance
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: 2)
- 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 September 2023 214 250 464
As at 31 August 2024 214 250 464
Depreciation
As at 1 September 2023 187 218 405
Provided during the period 7 8 15
As at 31 August 2024 194 226 420
Net Book Value
As at 31 August 2024 20 24 44
As at 1 September 2023 27 32 59
Page 2
Page 3
5. Stocks
2024 2023
£ £
Work in progress 344,866 344,866
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 960 960
Directors' loan accounts 484,525 490,388
485,485 491,348
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3