Acorah Software Products - Accounts Production 16.5.460 false true true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 07864859 Mr Robert Wilding Mrs Lesley Wilding iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07864859 2023-11-30 07864859 2024-11-30 07864859 2023-12-01 2024-11-30 07864859 frs-core:CurrentFinancialInstruments 2024-11-30 07864859 frs-core:FurnitureFittings 2024-11-30 07864859 frs-core:FurnitureFittings 2023-12-01 2024-11-30 07864859 frs-core:FurnitureFittings 2023-11-30 07864859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 07864859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 07864859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 07864859 frs-core:MotorVehicles 2024-11-30 07864859 frs-core:MotorVehicles 2023-12-01 2024-11-30 07864859 frs-core:MotorVehicles 2023-11-30 07864859 frs-core:PlantMachinery 2024-11-30 07864859 frs-core:PlantMachinery 2023-12-01 2024-11-30 07864859 frs-core:PlantMachinery 2023-11-30 07864859 frs-core:ShareCapital 2024-11-30 07864859 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 07864859 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 07864859 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 07864859 frs-bus:SmallEntities 2023-12-01 2024-11-30 07864859 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 07864859 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 07864859 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30 07864859 frs-bus:OrdinaryShareClass1 2024-11-30 07864859 frs-bus:OrdinaryShareClass2 2023-12-01 2024-11-30 07864859 frs-bus:OrdinaryShareClass2 2024-11-30 07864859 frs-bus:Director1 2023-12-01 2024-11-30 07864859 frs-bus:Director2 2023-12-01 2024-11-30 07864859 frs-countries:EnglandWales 2023-12-01 2024-11-30 07864859 2022-11-30 07864859 2023-11-30 07864859 2022-12-01 2023-11-30 07864859 frs-core:CurrentFinancialInstruments 2023-11-30 07864859 frs-core:ShareCapital 2023-11-30 07864859 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 07864859 frs-bus:OrdinaryShareClass1 2022-12-01 2023-11-30 07864859 frs-bus:OrdinaryShareClass2 2022-12-01 2023-11-30
Registered number: 07864859
Witham and Blues Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07864859
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,573 48,149
40,573 48,149
CURRENT ASSETS
Debtors 5 5,388 3,587
Cash at bank and in hand 296 3,905
5,684 7,492
Creditors: Amounts Falling Due Within One Year 6 (143,924 ) (139,486 )
NET CURRENT ASSETS (LIABILITIES) (138,240 ) (131,994 )
TOTAL ASSETS LESS CURRENT LIABILITIES (97,667 ) (83,845 )
NET LIABILITIES (97,667 ) (83,845 )
CAPITAL AND RESERVES
Called up share capital 7 5 5
Profit and Loss Account (97,672 ) (83,850 )
SHAREHOLDERS' FUNDS (97,667) (83,845)
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For the year ending 30 November 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
Mrs Lesley Wilding
Director
29 August 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Witham and Blues Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07864859 . The registered office is Main Road, Langrick, Boston, PE22 7AJ.
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. Going Concern Disclosure
The company closed its main restaurant business during 2022.  The accounts have been prepared on a going concern basis as the directors have undertaken to continue to provide financial support to the company for the forseeable future.
2.3. 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.
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 15% reducing balance
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 2 (2023: 2)
2 2
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 December 2023 63,768 4,146 12,222 128,118 208,254
As at 30 November 2024 63,768 4,146 12,222 128,118 208,254
Depreciation
As at 1 December 2023 51,214 2,205 8,683 98,003 160,105
Provided during the period 1,883 291 885 4,517 7,576
As at 30 November 2024 53,097 2,496 9,568 102,520 167,681
Net Book Value
As at 30 November 2024 10,671 1,650 2,654 25,598 40,573
As at 1 December 2023 12,554 1,941 3,539 30,115 48,149
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,380 -
Other debtors 4,008 3,587
5,388 3,587
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
VAT 3,745 3,983
Other creditors 36,887 36,887
Accruals and deferred income 1,399 1,399
Directors' loan accounts 101,893 97,217
143,924 139,486
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7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
4 Ordinary Shares of £ 1.000 each 4 4
1 Ordinary A shares of £ 1.000 each 1 1
5 5
8. Related Party Transactions
Other creditors include £36,886 representing a loan from Bob Wildings Limited, a company of which Mr R Wilding is a shareholder and director. 
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