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 04315819 Mr Marcus Pearcey Mr Christopher Hollis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04315819 2023-12-31 04315819 2024-12-31 04315819 2024-01-01 2024-12-31 04315819 frs-core:CurrentFinancialInstruments 2024-12-31 04315819 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 04315819 frs-core:FurnitureFittings 2024-12-31 04315819 frs-core:FurnitureFittings 2024-01-01 2024-12-31 04315819 frs-core:FurnitureFittings 2023-12-31 04315819 frs-core:MotorVehicles 2024-12-31 04315819 frs-core:MotorVehicles 2024-01-01 2024-12-31 04315819 frs-core:MotorVehicles 2023-12-31 04315819 frs-core:OtherResidualIntangibleAssets 2024-12-31 04315819 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 04315819 frs-core:OtherResidualIntangibleAssets 2023-12-31 04315819 frs-core:PlantMachinery 2024-12-31 04315819 frs-core:PlantMachinery 2024-01-01 2024-12-31 04315819 frs-core:PlantMachinery 2023-12-31 04315819 frs-core:ShareCapital 2024-12-31 04315819 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04315819 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04315819 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04315819 frs-bus:SmallEntities 2024-01-01 2024-12-31 04315819 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04315819 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04315819 frs-bus:Director1 2024-01-01 2024-12-31 04315819 frs-bus:Director2 2024-01-01 2024-12-31 04315819 frs-countries:EnglandWales 2024-01-01 2024-12-31 04315819 2022-12-31 04315819 2023-12-31 04315819 2023-01-01 2023-12-31 04315819 frs-core:CurrentFinancialInstruments 2023-12-31 04315819 frs-core:ShareCapital 2023-12-31 04315819 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 04315819
B.W. Refrigeration and Air Conditioning Limited
Financial Statements
For The Year Ended 31 December 2024
B.W. Refrigeration and Air Conditioning Limited
Contents
Contents

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

Page 1
B.W. Refrigeration and Air Conditioning Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 04315819

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 10,624 |  | -
Tangible Assets | 5 |  | 91,402 |  | 116,108
|  |  | 102,026 |  | 116,108
CURRENT ASSETS
Stocks | 6 | 19,500 |  | 19,500 |
Debtors | 7 | 620,535 |  | 190,647 |
Cash at bank and in hand |  | 52,265 |  | 360,858 |
|  | 692,300 |  | 571,005 |
Creditors: Amounts Falling Due Within One Year | 8 | (225,368 ) |  | (125,534 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 466,932 |  | 445,471
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 568,958 |  | 561,579
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (22,850 ) |  | (29,027 )
NET ASSETS |  |  | 546,108 |  | 532,552
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 546,106 |  | 532,550
SHAREHOLDERS' FUNDS |  |  | 546,108 |  | 532,552

Page 1
Page 2
B.W. Refrigeration and Air Conditioning 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 Marcus Pearcey Director
15/09/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
B.W. Refrigeration and Air Conditioning Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
B.W. Refrigeration and Air Conditioning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04315819 . The registered office is The Oaklands Hotel, 89 Yarmouth Road, Norwich, NR7 0HH .
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 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are software. It is amortised to profit and loss account over its estimated economic life of ten 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:

Plant & Machinery | 10% reducing balance
Motor Vehicles | 20% straight line
Fixtures & Fittings | 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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
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.
Page 3
Page 4
B.W. Refrigeration and Air Conditioning Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2023: 12)
16 12
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2024 | -
Additions | 11,804
As at 31 December 2024 | 11,804
Amortisation
As at 1 January 2024 | -
Provided during the period | 1,180
As at 31 December 2024 | 1,180
Net Book Value
As at 31 December 2024 | 10,624
As at 1 January 2024 | -

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2024 | 82,005 | 269,601 | 40,166 | 391,772
Additions | 822 | - | 1,899 | 2,721
As at 31 December 2024 | 82,827 | 269,601 | 42,065 | 394,493
Depreciation
As at 1 January 2024 | 43,837 | 196,357 | 35,470 | 275,664
Provided during the period | 3,982 | 21,796 | 1,649 | 27,427
As at 31 December 2024 | 47,819 | 218,153 | 37,119 | 303,091
Net Book Value
As at 31 December 2024 | 35,008 | 51,448 | 4,946 | 91,402
As at 1 January 2024 | 38,168 | 73,244 | 4,696 | 116,108

6. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Stock | 15,000 |  | 15,000
Work in progress | 4,500 |  | 4,500
| 19,500 |  | 19,500

Page 4
Page 5
B.W. Refrigeration and Air Conditioning Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 141,267 |  | 111,985
Other debtors | 479,268 |  | 78,662
| 620,535 |  | 190,647

8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 112,302 |  | 74,121
Other creditors | 56,224 |  | 5,184
Taxation and social security | 56,842 |  | 46,229
| 225,368 |  | 125,534

9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5