Acorah Software Products - Accounts Production 16.5.460 false true 28 February 2024 1 March 2023 false 29 February 2024 28 February 2025 28 February 2025 04871284 Mr D Smith Mr W J Smith Mr W J Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04871284 2024-02-28 04871284 2025-02-28 04871284 2024-02-29 2025-02-28 04871284 frs-core:ShareCapital 2025-02-28 04871284 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 04871284 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 04871284 frs-bus:AbridgedAccounts 2024-02-29 2025-02-28 04871284 frs-bus:SmallEntities 2024-02-29 2025-02-28 04871284 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 04871284 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 04871284 frs-bus:OrdinaryShareClass1 2024-02-29 2025-02-28 04871284 frs-bus:OrdinaryShareClass1 2025-02-28 04871284 frs-bus:OrdinaryShareClass2 2024-02-29 2025-02-28 04871284 frs-bus:OrdinaryShareClass2 2025-02-28 04871284 frs-bus:OrdinaryShareClass3 2024-02-29 2025-02-28 04871284 frs-bus:OrdinaryShareClass3 2025-02-28 04871284 frs-bus:OrdinaryShareClass4 2024-02-29 2025-02-28 04871284 frs-bus:OrdinaryShareClass4 2025-02-28 04871284 frs-bus:OrdinaryShareClass5 2024-02-29 2025-02-28 04871284 frs-bus:OrdinaryShareClass5 2025-02-28 04871284 frs-bus:Director1 2024-02-29 2025-02-28 04871284 frs-bus:Director2 2024-02-29 2025-02-28 04871284 frs-bus:CompanySecretary1 2024-02-29 2025-02-28 04871284 frs-countries:EnglandWales 2024-02-29 2025-02-28 04871284 2023-02-28 04871284 2024-02-28 04871284 2023-03-01 2024-02-28 04871284 frs-core:ShareCapital 2024-02-28 04871284 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28 04871284 frs-bus:OrdinaryShareClass1 2023-03-01 2024-02-28 04871284 frs-bus:OrdinaryShareClass2 2023-03-01 2024-02-28 04871284 frs-bus:OrdinaryShareClass3 2023-03-01 2024-02-28 04871284 frs-bus:OrdinaryShareClass4 2023-03-01 2024-02-28 04871284 frs-bus:OrdinaryShareClass5 2023-03-01 2024-02-28
Registered number: 04871284
W. D. Smith Developments Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 28 February 2025
Alexander Myerson & Co Limited
Alexander House
61 Rodney Street
Liverpool
Merseyside
L1 9ER
Contents
Page
Abridged Balance Sheet 1
Notes to the Abridged Financial Statements 2
Page 1
Abridged Balance Sheet
Registered number: 04871284
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 109,549 87,987
Cash at bank and in hand 1,374 -
110,923 87,987
Creditors: Amounts Falling Due Within One Year (23,985 ) (18,019 )
NET CURRENT ASSETS (LIABILITIES) 86,938 69,968
TOTAL ASSETS LESS CURRENT LIABILITIES 86,938 69,968
NET ASSETS 86,938 69,968
CAPITAL AND RESERVES
Called up share capital 4 100 100
Profit and Loss Account 86,838 69,868
SHAREHOLDERS' FUNDS 86,938 69,968
For the year ending 28 February 2025 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 28 February 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr W J Smith
Director
31 July 2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. General Information
W. D. Smith Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04871284 . The registered office is 61 Rodney Street, Liverpool, L1 9ER.
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.
2.3. 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: NIL (2024: NIL)
- -
4. Share Capital
2025 2024
Allotted, called up and fully paid £ £
96 Ordinary Shares of £ 1.00 each 96 96
1 Ordinary A shares of £ 1.00 each 1 1
1 Ordinary B shares of £ 1.00 each 1 1
1 Ordinary C shares of £ 1.00 each 1 1
1 Ordinary D shares of £ 1.00 each 1 1
100 100
Page 2