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 03407948 Mr Alan Brydon Mr Robert Jackson Mrs Wendy Harris Mr A G Brydon false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03407948 2023-09-30 03407948 2024-09-30 03407948 2023-10-01 2024-09-30 03407948 frs-core:CurrentFinancialInstruments 2024-09-30 03407948 frs-core:Non-currentFinancialInstruments 2024-09-30 03407948 frs-core:ComputerEquipment 2024-09-30 03407948 frs-core:ComputerEquipment 2023-10-01 2024-09-30 03407948 frs-core:ComputerEquipment 2023-09-30 03407948 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-09-30 03407948 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-10-01 2024-09-30 03407948 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-09-30 03407948 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 03407948 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 03407948 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 03407948 frs-core:ShareCapital 2024-09-30 03407948 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 03407948 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 03407948 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 03407948 frs-bus:SmallEntities 2023-10-01 2024-09-30 03407948 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 03407948 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 03407948 1 2023-10-01 2024-09-30 03407948 frs-bus:Director1 2023-10-01 2024-09-30 03407948 frs-bus:Director2 2023-10-01 2024-09-30 03407948 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 03407948 frs-countries:EnglandWales 2023-10-01 2024-09-30 03407948 2022-09-30 03407948 2023-09-30 03407948 2022-10-01 2023-09-30 03407948 frs-core:CurrentFinancialInstruments 2023-09-30 03407948 frs-core:Non-currentFinancialInstruments 2023-09-30 03407948 frs-core:ShareCapital 2023-09-30 03407948 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 03407948
Wira Instrumentation Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03407948
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 1,469 1,960
1,470 1,961
CURRENT ASSETS
Stocks 6 91,553 89,856
Debtors 7 88,558 25,615
Cash at bank and in hand 594 11,206
180,705 126,677
Creditors: Amounts Falling Due Within One Year 8 (177,433 ) (89,296 )
NET CURRENT ASSETS (LIABILITIES) 3,272 37,381
TOTAL ASSETS LESS CURRENT LIABILITIES 4,742 39,342
Creditors: Amounts Falling Due After More Than One Year 9 (11,667 ) (21,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (489 ) (489 )
NET (LIABILITIES)/ASSETS (7,414 ) 17,186
CAPITAL AND RESERVES
Called up share capital 10 10,000 10,000
Profit and Loss Account (17,414 ) 7,186
SHAREHOLDERS' FUNDS (7,414) 17,186
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 Alan Brydon
Director
23/06/2025
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
Wira Instrumentation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03407948 . The registered office is Oakley House, Hungerford Road, Huddersfield, West Yorkshire, HD3 3AL.
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. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are .... It is amortised to the profit and loss account over its estimated economic life of .... 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:
Leasehold 25% reducing balance
Computer Equipment 25% reducing balance
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
Page 3
Page 4
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 October 2023 50,000
As at 30 September 2024 50,000
Amortisation
As at 1 October 2023 49,999
As at 30 September 2024 49,999
Net Book Value
As at 30 September 2024 1
As at 1 October 2023 1
5. Tangible Assets
Land & Property
Leasehold Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 3,355 13,449 16,804
As at 30 September 2024 3,355 13,449 16,804
Depreciation
As at 1 October 2023 2,930 11,914 14,844
Provided during the period 107 384 491
As at 30 September 2024 3,037 12,298 15,335
Net Book Value
As at 30 September 2024 318 1,151 1,469
As at 1 October 2023 425 1,535 1,960
6. Stocks
2024 2023
£ £
Materials 79,306 74,998
Work in progress 12,247 14,858
91,553 89,856
Page 4
Page 5
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 67,849 15,033
Prepayments and accrued income 4,838 6,131
VAT - 4,451
Amounts owed by group undertakings 15,871 -
88,558 25,615
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 94,367 68,125
Bank loans and overdrafts 30,062 10,000
Other taxes and social security 4,771 3,300
VAT 3,456 -
Other creditors 12,597 510
Accruals and deferred income 2,795 2,660
Amounts owed to group undertakings 29,385 4,701
177,433 89,296
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 11,667 21,667
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10,000 10,000
11. Related Party Transactions
Garnett Controls LimitedA company in which there are common directors.During the year the company was recharged £24,740 (2023: £18,447) by Garnett Controls Limited for dealing with the necessary administrative functions of the company. At the balance sheet date the amount owed to Garnett Controls Limited was £11,925 (2023: £149)

Garnett Controls Limited

A company in which there are common directors.

During the year the company was recharged £24,740 (2023: £18,447) by Garnett Controls Limited for dealing with the necessary administrative functions of the company. At the balance sheet date the amount owed to Garnett Controls Limited was £11,925 (2023: £149)

Alda Holdings LimitedA company under common control.During the year, the company was charged management charges of £0 (2023: £13,020) by Alda Holdings Limited. At the balance sheet date the amount owed to Alda Holdings Limited was £29,385 (2023: £415).

Alda Holdings Limited

A company under common control.

During the year, the company was charged management charges of £0 (2023: £13,020) by Alda Holdings Limited. At the balance sheet date the amount owed to Alda Holdings Limited was £29,385 (2023: £415).

Bradwick Technologies LimitedA company under common control.During the year the company charged administrative expenses of £2,474 (£2023: £0) to Bradwick Technologies Limited. At the balance sheet date, the amount owed from Bradwick Technologies Limited was £3,212 (2023: £0).

Bradwick Technologies Limited

A company under common control.

During the year the company charged administrative expenses of £2,474 (£2023: £0) to Bradwick Technologies Limited. At the balance sheet date, the amount owed from Bradwick Technologies Limited was £3,212 (2023: £0).

Streat Drycom LimitedA company under common control.During the year the company charged expenses of £3,088 relating to premises costs and £29,982 relating to administrative and techincal functions carried out by the company to Streat Drycom Ltd. At the balance sheet date, the amount owed from Streat Drycom Limited was £12,659 (2023: due to £4,286).
Page 5
Page 6

Streat Drycom Limited

A company under common control.

During the year the company charged expenses of £3,088 relating to premises costs and £29,982 relating to administrative and techincal functions carried out by the company to Streat Drycom Ltd. At the balance sheet date, the amount owed from Streat Drycom Limited was £12,659 (2023: due to £4,286).

12. Controlling Party
The company's ultimate controlling party is Mr A G Brydon .
Page 6