Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 01932622 Mr Gary Wilson Mrs Joanne Wilson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01932622 2023-12-31 01932622 2024-12-31 01932622 2024-01-01 2024-12-31 01932622 frs-core:CurrentFinancialInstruments 2024-12-31 01932622 frs-core:Non-currentFinancialInstruments 2024-12-31 01932622 frs-core:BetweenOneFiveYears 2024-12-31 01932622 frs-core:FurnitureFittings 2024-12-31 01932622 frs-core:FurnitureFittings 2024-01-01 2024-12-31 01932622 frs-core:FurnitureFittings 2023-12-31 01932622 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 01932622 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 01932622 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 01932622 frs-core:MotorVehicles 2024-12-31 01932622 frs-core:MotorVehicles 2024-01-01 2024-12-31 01932622 frs-core:MotorVehicles 2023-12-31 01932622 frs-core:PlantMachinery 2024-12-31 01932622 frs-core:PlantMachinery 2024-01-01 2024-12-31 01932622 frs-core:PlantMachinery 2023-12-31 01932622 frs-core:WithinOneYear 2024-12-31 01932622 frs-core:CapitalRedemptionReserve 2024-12-31 01932622 frs-core:ShareCapital 2024-12-31 01932622 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 01932622 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 01932622 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 01932622 frs-bus:SmallEntities 2024-01-01 2024-12-31 01932622 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 01932622 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 01932622 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 01932622 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 01932622 frs-core:CostValuation 2023-12-31 01932622 frs-core:AdditionsToInvestments 2024-12-31 01932622 frs-core:DisposalsRepaymentsInvestments 2024-12-31 01932622 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 01932622 frs-core:CostValuation 2024-12-31 01932622 frs-core:ListedExchangeTraded 2024-12-31 01932622 frs-core:ListedExchangeTraded 2023-12-31 01932622 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 01932622 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-12-31 01932622 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-12-31 01932622 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-12-31 01932622 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 01932622 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 01932622 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 01932622 frs-core:UnlistedNon-exchangeTraded 2024-12-31 01932622 frs-core:UnlistedNon-exchangeTraded 2023-12-31 01932622 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 01932622 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 01932622 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 01932622 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 01932622 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 01932622 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 01932622 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 01932622 frs-bus:Director1 2024-01-01 2024-12-31 01932622 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 01932622 frs-countries:EnglandWales 2024-01-01 2024-12-31 01932622 2022-12-31 01932622 2023-12-31 01932622 2023-01-01 2023-12-31 01932622 frs-core:CurrentFinancialInstruments 2023-12-31 01932622 frs-core:Non-currentFinancialInstruments 2023-12-31 01932622 frs-core:BetweenOneFiveYears 2023-12-31 01932622 frs-core:WithinOneYear 2023-12-31 01932622 frs-core:CapitalRedemptionReserve 2023-12-31 01932622 frs-core:ShareCapital 2023-12-31 01932622 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 01932622 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31
Registered number: 01932622
WILSON (UK) INVESTMENTS LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 01932622
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 212,640 252,172
Investment Properties 5 4,130,000 4,130,000
Investments 6 998 9,458
4,343,638 4,391,630
CURRENT ASSETS
Debtors 7 198,721 184,028
Cash at bank and in hand 221,182 155,535
419,903 339,563
Creditors: Amounts Falling Due Within One Year 8 (393,835 ) (312,974 )
NET CURRENT ASSETS (LIABILITIES) 26,068 26,589
TOTAL ASSETS LESS CURRENT LIABILITIES 4,369,706 4,418,219
Creditors: Amounts Falling Due After More Than One Year 9 (1,219,444 ) (1,231,798 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (36,045 ) (45,324 )
NET ASSETS 3,114,217 3,141,097
CAPITAL AND RESERVES
Called up share capital 11 153 153
Capital redemption reserve 47 47
Fair value reserve 12 707,862 701,567
Income Statement 2,406,155 2,439,330
SHAREHOLDERS' FUNDS 3,114,217 3,141,097
Page 1
Page 2
For the year ending 31 December 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 Income Statement.
On behalf of the board
Mr Gary Wilson
Director
16/06/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
WILSON (UK) INVESTMENTS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 01932622 . The registered office is Chantry House High Street, Coleshill, Birmingham, West Midlands, B46 3BP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets.
2.2. Turnover
Turnover is the total amount receivable by the Company in the ordinary course of business for rents received and services provided, excluding VAT.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Freehold 2% straight line
Plant & Machinery 10% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% straiight line
2.4. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the income statement.

2.5. 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 income statement 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 income statement as incurred.
2.6. Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
2.7. Pensions
The company operates a defined contribution pension scheme for the benefit of its directors and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.
2.8. Government Grant
Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
2.9. Investments held as fixed assets
Investments are valued at fair value where a market value is available. Otherwise the investments are valued at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2024 80,545 182,144 75,207 30,167 368,063
As at 31 December 2024 80,545 182,144 75,207 30,167 368,063
Depreciation
As at 1 January 2024 4,833 94,160 207 16,691 115,891
Provided during the period 1,611 18,215 18,750 956 39,532
As at 31 December 2024 6,444 112,375 18,957 17,647 155,423
Net Book Value
As at 31 December 2024 74,101 69,769 56,250 12,520 212,640
As at 1 January 2024 75,712 87,984 75,000 13,476 252,172
Included in freehold land and property are improvements to premsies with a cost of £80,545.
The original historical cost of investment property was £3,422,137. Investment property is valued at open market value, some have been revalued in 2022 by Chartered Surveyors and other valuations were carried out in 2014 and 2015 by Chartered Surveyors. The director considers that these values still represent a fair value.
The net book value of assets held under finance lease or hire purchase contracts is £56,250 (2023: £70,000).
5. Investment Property
2024
£
Fair Value
As at 1 January 2024 and 31 December 2024 4,130,000
6. Investments
Listed Unlisted Total
£ £ £
Cost
As at 1 January 2024 8,460 998 9,458
Additions 184 - 184
Disposals (8,572 ) - (8,572 )
Revaluations (72 ) - (72 )
As at 31 December 2024 - 998 998
Provision
As at 1 January 2024 - - -
As at 31 December 2024 - - -
Net Book Value
As at 31 December 2024 - 998 998
As at 1 January 2024 8,460 998 9,458
Page 4
Page 5
The unlisted investment comprises a 99.8% interest in the issued ordinary share capital of Enterprise Zone Financial Services Limited, a Company incorporated in Great Britain and is dormant. At 31st December 2024, the aggregate capital and reserves of the subsidiary was £1,000 (2023 : £1,000) and its profit before taxation for the year ended 31st December 2024 was £nil (2023 : £nil).
The above fixed assets investments include listed UK equities at valuation and unlisted share capital at cost.
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 41,515 61,764
Other debtors 157,206 122,264
198,721 184,028
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 13,040 13,040
Trade creditors 217,857 227,506
Bank loans and overdrafts 5,500 5,500
Amounts owed to group undertakings 1,000 1,000
Other creditors 121,729 63,323
Taxation and social security 34,709 2,605
393,835 312,974
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 39,126 52,167
Bank loans and Overdrafts 1,180,318 1,179,631
1,219,444 1,231,798
The mortgage is secured by legal charges over investment properties owned by the Company and is repayable on the 28th January 2037.
Hire purchase accounts amount to £52,166, are secured by a charge on specific assets with a net book value of £56,250.
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,040 13,040
Later than one year and not later than five years 39,126 52,167
52,166 65,207
52,166 65,207
Page 5
Page 6
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 153 153
12. Reserves
Fair Value Reserve
£
As at 1 January 2024 701,567
Movements in fair value reserve 6,295
As at 31 December 2024 707,862
Page 6