Acorah Software Products - Accounts Production 16.4.675 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 07796087 Mrs Samantha Roberts Mr William Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07796087 2023-10-31 07796087 2024-10-31 07796087 2023-11-01 2024-10-31 07796087 frs-core:CurrentFinancialInstruments 2024-10-31 07796087 frs-core:Non-currentFinancialInstruments 2024-10-31 07796087 frs-core:ComputerEquipment 2024-10-31 07796087 frs-core:ComputerEquipment 2023-11-01 2024-10-31 07796087 frs-core:ComputerEquipment 2023-10-31 07796087 frs-core:NetGoodwill 2024-10-31 07796087 frs-core:NetGoodwill 2023-11-01 2024-10-31 07796087 frs-core:NetGoodwill 2023-10-31 07796087 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 07796087 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 07796087 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 07796087 frs-core:PlantMachinery 2024-10-31 07796087 frs-core:PlantMachinery 2023-11-01 2024-10-31 07796087 frs-core:PlantMachinery 2023-10-31 07796087 frs-core:ShareCapital 2024-10-31 07796087 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 07796087 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 07796087 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 07796087 frs-bus:SmallEntities 2023-11-01 2024-10-31 07796087 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 07796087 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 07796087 frs-bus:Director1 2023-11-01 2024-10-31 07796087 frs-bus:Director2 2023-11-01 2024-10-31 07796087 1 2023-11-01 2024-10-31 07796087 frs-countries:EnglandWales 2023-11-01 2024-10-31 07796087 2022-10-31 07796087 2023-10-31 07796087 2022-11-01 2023-10-31 07796087 frs-core:CurrentFinancialInstruments 2023-10-31 07796087 frs-core:Non-currentFinancialInstruments 2023-10-31 07796087 frs-core:ShareCapital 2023-10-31 07796087 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 07796087 1 2022-11-01 2023-10-31
Registered number: 07796087
Web Box Cardiff Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07796087
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 10,565 22,123
10,565 22,123
CURRENT ASSETS
Debtors 6 359,538 386,088
Cash at bank and in hand 147,410 77,414
506,948 463,502
Creditors: Amounts Falling Due Within One Year 7 (47,558 ) (52,512 )
NET CURRENT ASSETS (LIABILITIES) 459,390 410,990
TOTAL ASSETS LESS CURRENT LIABILITIES 469,955 433,113
Creditors: Amounts Falling Due After More Than One Year 8 (7,500 ) (17,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,000 ) (4,000 )
NET ASSETS 460,455 411,613
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 460,453 411,611
SHAREHOLDERS' FUNDS 460,455 411,613
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For the year ending 31 October 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 William Roberts
Director
23 July 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Web Box Cardiff Limited is a private company, limited by shares and incorporated in England & Wales. The registered company number is 07796087 and the registered office address is Unit A Fulmar House Beignon Close, Ocean Way, Cardiff, Wales, CF24 5HF.
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 value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 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:
Freehold 20% Straight Line Basis
Plant and machinery 20% Straight Line Basis
Computer equipment 20% Straight Line Basis
2.5. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
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2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
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 asset reflects 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
2024 2023
Average number of employees, including directors, during the year 11 16
11 16
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2023 10,000
As at 31 October 2024 10,000
...CONTINUED
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Amortisation
As at 1 November 2023 10,000
As at 31 October 2024 10,000
Net Book Value
As at 31 October 2024 -
As at 1 November 2023 -
5. Tangible Assets
Land & Property
Freehold Plant and machinery Computer equipment Total
£ £ £ £
Cost
As at 1 November 2023 29,707 8,054 62,143 99,904
As at 31 October 2024 29,707 8,054 62,143 99,904
Depreciation
As at 1 November 2023 25,198 6,109 46,474 77,781
Provided during the period 3,734 1,611 6,213 11,558
As at 31 October 2024 28,932 7,720 52,687 89,339
Net Book Value
As at 31 October 2024 775 334 9,456 10,565
As at 1 November 2023 4,509 1,945 15,669 22,123
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 96,223 97,586
Amounts owed by group undertakings 257,736 268,534
Other debtors 5,579 19,968
359,538 386,088
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,000 10,000
Other creditors 8,366 11,599
Taxation and social security 29,192 30,913
47,558 52,512
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 7,500 17,500
9. Related Party Transactions
The amount due to group undertaking at the year end was £257,736 (2023 : £268,534)
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