Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 04405550 Mr P Buckley Mr V Patel Ms R Buckley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04405550 2023-09-30 04405550 2024-09-30 04405550 2023-10-01 2024-09-30 04405550 frs-core:CurrentFinancialInstruments 2024-09-30 04405550 frs-core:BetweenOneFiveYears 2024-09-30 04405550 frs-core:ComputerEquipment 2024-09-30 04405550 frs-core:ComputerEquipment 2023-10-01 2024-09-30 04405550 frs-core:ComputerEquipment 2023-09-30 04405550 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 04405550 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 04405550 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 04405550 frs-core:MotorVehicles 2024-09-30 04405550 frs-core:MotorVehicles 2023-10-01 2024-09-30 04405550 frs-core:MotorVehicles 2023-09-30 04405550 frs-core:PlantMachinery 2024-09-30 04405550 frs-core:PlantMachinery 2023-10-01 2024-09-30 04405550 frs-core:PlantMachinery 2023-09-30 04405550 frs-core:WithinOneYear 2024-09-30 04405550 frs-core:ShareCapital 2024-09-30 04405550 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04405550 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04405550 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 04405550 frs-bus:SmallEntities 2023-10-01 2024-09-30 04405550 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04405550 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04405550 frs-bus:Director1 2023-10-01 2024-09-30 04405550 frs-bus:Director2 2023-10-01 2024-09-30 04405550 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 04405550 frs-countries:EnglandWales 2023-10-01 2024-09-30 04405550 2022-09-30 04405550 2023-09-30 04405550 2022-10-01 2023-09-30 04405550 frs-core:CurrentFinancialInstruments 2023-09-30 04405550 frs-core:BetweenOneFiveYears 2023-09-30 04405550 frs-core:WithinOneYear 2023-09-30 04405550 frs-core:ShareCapital 2023-09-30 04405550 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04405550
George Wilson (Pemberton) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Proud Goulbourn
Office 16, Hamilton Davies House
117c Liverpool Road
Cadishead
Manchester
M44 5BG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04405550
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 39,184 55,776
39,184 55,776
CURRENT ASSETS
Stocks 5 93,170 96,422
Debtors 6 316,904 328,056
Cash at bank and in hand 85,928 131,346
496,002 555,824
Creditors: Amounts Falling Due Within One Year 7 (271,730 ) (297,751 )
NET CURRENT ASSETS (LIABILITIES) 224,272 258,073
TOTAL ASSETS LESS CURRENT LIABILITIES 263,456 313,849
PROVISIONS FOR LIABILITIES
Deferred Taxation - (4,561 )
NET ASSETS 263,456 309,288
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 263,356 309,188
SHAREHOLDERS' FUNDS 263,456 309,288
Page 1
Page 2
For the year ending 30 September 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 P Buckley
Director
20/06/2025
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
George Wilson (Pemberton) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04405550 . The registered office is 335 Ormskirk Road, Pemberton, Wigan, WN5 9DL.
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
The turnover shown in the profit and loss account  represents amounts receivable from the PCT for dispensary services and over the counter cash sales from the chemist shop operated by the company.
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:
Leasehold Over 12.5 years
Plant & Machinery 15% Straight Line
Motor Vehicles 25% Straight Line
Computer Equipment Over 3 years
Impairment of fixed assets 
A review for indicators of impairment is carried out at each reporting date with the recoverable amount being estimated where such indicators exist. When the carrying value exceeds the recoverable amount the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
2.4. Stocks and Work in Progress
Stocks are valued at cost using the latest cost price held by the professional stocktakers' Obsolete stock is not included.
2.5. Financial Instruments
A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price.
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 year, 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.
Page 3
Page 4
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss acount over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2023: 24)
21 24
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 27,230 51,867 72,605 22,015 173,717
Additions - - - 2,677 2,677
Disposals - - (8,270 ) - (8,270 )
As at 30 September 2024 27,230 51,867 64,335 24,692 168,124
Depreciation
As at 1 October 2023 27,230 49,693 24,224 16,794 117,941
Provided during the period - 536 13,921 4,812 19,269
Disposals - - (8,270 ) - (8,270 )
As at 30 September 2024 27,230 50,229 29,875 21,606 128,940
Net Book Value
As at 30 September 2024 - 1,638 34,460 3,086 39,184
As at 1 October 2023 - 2,174 48,381 5,221 55,776
5. Stocks
2024 2023
£ £
Finished goods 93,170 96,422
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 217,259 196,297
Other debtors 99,645 131,759
316,904 328,056
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 177,226 194,871
Other creditors 84,949 93,792
Taxation and social security 9,555 9,088
271,730 297,751
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 20,882 20,882
Later than one year and not later than five years 20,882 41,765
41,764 62,647
10. Pension Commitments
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 5