Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09839023 P Williams S M Brayne A C White iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09839023 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-12-31 09839023 2023-12-31 09839023 2024-12-31 09839023 2024-01-01 2024-12-31 09839023 frs-core:CurrentFinancialInstruments 2024-12-31 09839023 frs-core:Non-currentFinancialInstruments 2024-12-31 09839023 frs-core:ComputerEquipment 2024-12-31 09839023 frs-core:ComputerEquipment 2024-01-01 2024-12-31 09839023 frs-core:ComputerEquipment 2023-12-31 09839023 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 09839023 frs-core:NetGoodwill 2024-12-31 09839023 frs-core:NetGoodwill 2024-01-01 2024-12-31 09839023 frs-core:NetGoodwill 2023-12-31 09839023 frs-core:OtherResidualIntangibleAssets 2024-12-31 09839023 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 09839023 frs-core:OtherResidualIntangibleAssets 2023-12-31 09839023 frs-core:WithinOneYear 2024-12-31 09839023 frs-core:ShareCapital 2024-12-31 09839023 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09839023 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09839023 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09839023 frs-bus:SmallEntities 2024-01-01 2024-12-31 09839023 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09839023 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09839023 frs-core:UnlistedNon-exchangeTraded 2024-12-31 09839023 frs-core:UnlistedNon-exchangeTraded 2023-12-31 09839023 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 09839023 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 09839023 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 09839023 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 09839023 frs-bus:Director1 2024-01-01 2024-12-31 09839023 frs-bus:Director2 2024-01-01 2024-12-31 09839023 frs-bus:Director3 2024-01-01 2024-12-31 09839023 frs-countries:EnglandWales 2024-01-01 2024-12-31 09839023 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 09839023 2022-12-31 09839023 2023-12-31 09839023 2023-01-01 2023-12-31 09839023 frs-core:CurrentFinancialInstruments 2023-12-31 09839023 frs-core:Non-currentFinancialInstruments 2023-12-31 09839023 frs-core:BetweenOneFiveYears 2023-12-31 09839023 frs-core:WithinOneYear 2023-12-31 09839023 frs-core:ShareCapital 2023-12-31 09839023 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 09839023
BWBCA 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: 09839023
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 41,563 83,107
Tangible Assets 5 4,840 7,306
Investments 6 1 1
46,404 90,414
CURRENT ASSETS
Debtors 7 49,178 109,888
Cash at bank and in hand 48,789 69,200
97,967 179,088
Creditors: Amounts Falling Due Within One Year 8 (75,360 ) (111,632 )
NET CURRENT ASSETS (LIABILITIES) 22,607 67,456
TOTAL ASSETS LESS CURRENT LIABILITIES 69,011 157,870
Creditors: Amounts Falling Due After More Than One Year 9 (27,969 ) (67,624 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,118 ) (1,711 )
NET ASSETS 39,924 88,535
CAPITAL AND RESERVES
Called up share capital 10 300 300
Income Statement 39,624 88,235
SHAREHOLDERS' FUNDS 39,924 88,535
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 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 Income Statement.
On behalf of the board
P Williams
Director
22 July 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
BWBCA Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09839023 . The registered office is Office 44, A30 Business Centre, Okehampton, Devon, EX20 1BG.
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 represents net sales of services, excluding VAT, on a work done basis.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is amortised over the remaining useful economic life of six years from 1 January 2020.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets aremeasured at cost less any accumulated amortisation and any accumulated impairment losses.
Website is being amortised evenly over its estimated useful life of four years.
2.5. 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:
Computer & Office Equipment 25% on cost
2.6. Taxation
Taxation for the year 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.
Deferred tax
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 year 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.
3. Average Number of Employees
Average number of employees during the year was: 6 (2023: 6)
6 6
Page 3
Page 4
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 January 2024 249,284 810 250,094
As at 31 December 2024 249,284 810 250,094
Amortisation
As at 1 January 2024 166,177 810 166,987
Provided during the period 41,544 - 41,544
As at 31 December 2024 207,721 810 208,531
Net Book Value
As at 31 December 2024 41,563 - 41,563
As at 1 January 2024 83,107 - 83,107
5. Tangible Assets
Computer & Office Equipment
£
Cost
As at 1 January 2024 15,065
Additions 2,352
Disposals (7,551 )
As at 31 December 2024 9,866
Depreciation
As at 1 January 2024 7,759
Provided during the period 2,483
Disposals (5,216 )
As at 31 December 2024 5,026
Net Book Value
As at 31 December 2024 4,840
As at 1 January 2024 7,306
6. Investments
Unlisted
£
Cost
As at 1 January 2024 1
As at 31 December 2024 1
Provision
As at 1 January 2024 -
As at 31 December 2024 -
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 December 2024 1
As at 1 January 2024 1
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 40,058 96,877
Other debtors 9,120 10,761
49,178 107,638
Due after more than one year
Other debtors - 2,250
49,178 109,888
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 976 3,902
Bank loans and overdrafts 1,581 5,100
Other creditors 36,304 13,649
Taxation and social security 36,499 88,981
75,360 111,632
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 27,969 27,625
Other creditors - 39,999
27,969 67,624
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2024 2023
£ £
Bank loans 3,113 7,235
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 300 300
Page 5
Page 6
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 3,562 11,518
Later than one year and not later than five years - 3,562
3,562 15,080
Page 6