Acorah Software Products - Accounts Production 16.4.675 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 04649804 Mr G Green Mr J Green Mr M Green Mr J Green iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04649804 2023-12-31 04649804 2024-12-31 04649804 2024-01-01 2024-12-31 04649804 frs-core:CurrentFinancialInstruments 2024-12-31 04649804 frs-core:Non-currentFinancialInstruments 2024-12-31 04649804 frs-core:MotorVehicles 2024-12-31 04649804 frs-core:MotorVehicles 2024-01-01 2024-12-31 04649804 frs-core:MotorVehicles 2023-12-31 04649804 frs-core:PlantMachinery 2024-12-31 04649804 frs-core:PlantMachinery 2024-01-01 2024-12-31 04649804 frs-core:PlantMachinery 2023-12-31 04649804 frs-core:ShareCapital 2024-12-31 04649804 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04649804 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04649804 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04649804 frs-bus:SmallEntities 2024-01-01 2024-12-31 04649804 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04649804 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04649804 frs-bus:Director1 2024-01-01 2024-12-31 04649804 frs-bus:Director2 2024-01-01 2024-12-31 04649804 frs-bus:Director2 2023-12-31 04649804 frs-bus:Director2 2024-12-31 04649804 frs-bus:Director3 2024-01-01 2024-12-31 04649804 frs-bus:Director3 2023-12-31 04649804 frs-bus:Director3 2024-12-31 04649804 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 04649804 frs-countries:EnglandWales 2024-01-01 2024-12-31 04649804 2022-12-31 04649804 2023-12-31 04649804 2023-01-01 2023-12-31 04649804 frs-core:CurrentFinancialInstruments 2023-12-31 04649804 frs-core:Non-currentFinancialInstruments 2023-12-31 04649804 frs-core:WithinOneYear 2023-12-31 04649804 frs-core:ShareCapital 2023-12-31 04649804 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 04649804
WDP Paintball Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
WDP Paintball Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
WDP Paintball Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 04649804

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 51,564 |  | 73,398
|  |  | 51,564 |  | 73,398
CURRENT ASSETS
Stocks | 5 | 42,135 |  | 28,863 |
Debtors | 6 | 212,621 |  | 108,560 |
Cash at bank and in hand |  | 15,620 |  | 198,165 |
|  | 270,376 |  | 335,588 |
Creditors: Amounts Falling Due Within One Year | 7 | (108,812 ) |  | (152,561 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 161,564 |  | 183,027
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 213,128 |  | 256,425
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (4,409 ) |  | (14,115 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (11,225 ) |  | (18,350 )
NET ASSETS |  |  | 197,494 |  | 223,960
CAPITAL AND RESERVES
Called up share capital | 9 |  | 300 |  | 300
Profit and Loss Account |  |  | 197,194 |  | 223,660
SHAREHOLDERS' FUNDS |  |  | 197,494 |  | 223,960

Page 1
Page 2
WDP Paintball Limited
Balance Sheet (continued)
As At 31 December 2024
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 Profit and Loss Account.
On behalf of the board

Mr G Green Director
20 August 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
WDP Paintball Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
WDP Paintball Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04649804 . The registered office is National Paintball Fields London Road, Bassetts Pole, Sutton Coldfield, West Midlands, B75 5SA.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer (usually on dispatch of the goods), Revenue from event and entertainment services is recognised as the event and or service is delivered.
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:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 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 items. Cost comprises all direct costs, including materials and the cost incurred in bringing the stocks to their present location and condition.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 37 (2023: 41)
37 41
Page 3
Page 4
WDP Paintball Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | 281,154 | 30,131 | 311,285
Additions | 492 | - | 492
Disposals | (70,929 ) | (17,720 ) | (88,649 )
As at 31 December 2024 | 210,717 | 12,411 | 223,128
Depreciation
As at 1 January 2024 | 212,566 | 25,321 | 237,887
Provided during the period | 17,013 | 1,203 | 18,216
Disposals | (67,053 ) | (17,486 ) | (84,539 )
As at 31 December 2024 | 162,526 | 9,038 | 171,564
Net Book Value
As at 31 December 2024 | 48,191 | 3,373 | 51,564
As at 1 January 2024 | 68,588 | 4,810 | 73,398

5. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Finished goods | 42,135 |  | 28,863

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,996 |  | 906
Prepayments and accrued income | 27,795 |  | 26,584
Other debtors | 81,070 |  | 81,070
Directors' loan accounts | 99,760 |  | -
| 212,621 |  | 108,560

7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 37,731 |  | 37,585
Bank loans and overdrafts | 14,840 |  | 15,000
Corporation tax | 17,514 |  | -
Other taxes and social security | 25,075 |  | 34,884
Other creditors | 8,602 |  | 23,626
Accruals and deferred income | 4,930 |  | 15,026
Directors' loan accounts | 120 |  | 26,440
| 108,812 |  | 152,561

Page 4
Page 5
WDP Paintball Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
8. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 4,409 |  | 14,115

9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 300

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Not later than one year | - |  | 60,000
| - |  | 60,000

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Jonathan Green | - | 49,880 | - | - | 49,880
Mr Matthew Green | - | 49,880 | - | - | 49,880

The above loans were repaid in full on 7th January 2025.
12. Related Party Transactions
Within other debtors is an amount of £81,070 (2023: £81,070) due from Ecoclip Limited, a company in which the directors have a 50% shareholding.
Page 5