Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09925280 Mr Martin Webb Mrs Laura Webb Miss Mia Webb Miss Ashley Webb true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09925280 2023-12-31 09925280 2024-12-31 09925280 2024-01-01 2024-12-31 09925280 frs-core:CurrentFinancialInstruments 2024-12-31 09925280 frs-core:ComputerEquipment 2024-12-31 09925280 frs-core:ComputerEquipment 2024-01-01 2024-12-31 09925280 frs-core:ComputerEquipment 2023-12-31 09925280 frs-core:FurnitureFittings 2024-12-31 09925280 frs-core:FurnitureFittings 2024-01-01 2024-12-31 09925280 frs-core:FurnitureFittings 2023-12-31 09925280 frs-core:NetGoodwill 2024-12-31 09925280 frs-core:NetGoodwill 2024-01-01 2024-12-31 09925280 frs-core:NetGoodwill 2023-12-31 09925280 frs-core:MotorVehicles 2024-12-31 09925280 frs-core:MotorVehicles 2024-01-01 2024-12-31 09925280 frs-core:MotorVehicles 2023-12-31 09925280 frs-core:SharePremium 2024-12-31 09925280 frs-core:ShareCapital 2024-12-31 09925280 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09925280 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09925280 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09925280 frs-bus:SmallEntities 2024-01-01 2024-12-31 09925280 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09925280 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09925280 1 2024-01-01 2024-12-31 09925280 frs-bus:Director1 2024-01-01 2024-12-31 09925280 frs-bus:Director2 2024-01-01 2024-12-31 09925280 frs-bus:Director3 2024-01-01 2024-12-31 09925280 frs-bus:Director4 2024-01-01 2024-12-31 09925280 frs-countries:EnglandWales 2024-01-01 2024-12-31 09925280 2022-12-31 09925280 2023-12-31 09925280 2023-01-01 2023-12-31 09925280 frs-core:CurrentFinancialInstruments 2023-12-31 09925280 frs-core:SharePremium 2023-12-31 09925280 frs-core:ShareCapital 2023-12-31 09925280 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 09925280
Webb House Accountancy Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09925280
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 183,000 183,000
Tangible Assets 5 24,392 16,244
207,392 199,244
CURRENT ASSETS
Debtors 6 90,523 88,769
Cash at bank and in hand 61,751 32,599
152,274 121,368
Creditors: Amounts Falling Due Within One Year 7 (36,315 ) (24,034 )
NET CURRENT ASSETS (LIABILITIES) 115,959 97,334
TOTAL ASSETS LESS CURRENT LIABILITIES 323,351 296,578
NET ASSETS 323,351 296,578
CAPITAL AND RESERVES
Called up share capital 8 200 200
Share premium account 94,140 94,140
Profit and Loss Account 229,011 202,238
SHAREHOLDERS' FUNDS 323,351 296,578
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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 Martin Webb
Director
03/09/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Webb House Accountancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09925280 . The registered office is 32 Lister Drive, Northampton, NN4 9XE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 not amortised.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 25% reducing balance method
Fixtures & Fittings 25% reducing balance method
Computer Equipment 25% recucing balance method
2.5. 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 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.
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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
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4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 183,000
As at 31 December 2024 183,000
Net Book Value
As at 31 December 2024 183,000
As at 1 January 2024 183,000
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 15,790 6,000 11,436 33,226
Additions 15,555 - 723 16,278
As at 31 December 2024 31,345 6,000 12,159 49,504
Depreciation
As at 1 January 2024 3,947 5,200 7,835 16,982
Provided during the period 6,849 200 1,081 8,130
As at 31 December 2024 10,796 5,400 8,916 25,112
Net Book Value
As at 31 December 2024 20,549 600 3,243 24,392
As at 1 January 2024 11,843 800 3,601 16,244
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 21,875 24,738
Directors' loan accounts 11,161 13,348
Amounts owed by associates 57,487 50,683
90,523 88,769
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1,174
Corporation tax 10,230 6,088
Other taxes and social security 145 145
VAT 16,940 13,327
Accruals and deferred income 9,000 3,300
36,315 24,034
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
10. Ultimate Controlling Party
The company was under the control of the directors.
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