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 2090372 Mr Stephen Foster Mr David Challenger Mrs Alison Foster Stephen and Alison Foster false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 2090372 2023-12-31 2090372 2024-12-31 2090372 2024-01-01 2024-12-31 2090372 frs-core:CurrentFinancialInstruments 2024-12-31 2090372 frs-core:Non-currentFinancialInstruments 2024-12-31 2090372 frs-core:FurnitureFittings 2024-12-31 2090372 frs-core:FurnitureFittings 2024-01-01 2024-12-31 2090372 frs-core:FurnitureFittings 2023-12-31 2090372 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 2090372 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 2090372 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 2090372 frs-core:PlantMachinery 2024-01-01 2024-12-31 2090372 frs-core:ShareCapital 2024-12-31 2090372 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 2090372 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 2090372 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 2090372 frs-bus:SmallEntities 2024-01-01 2024-12-31 2090372 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 2090372 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 2090372 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 2090372 frs-bus:OrdinaryShareClass1 2024-12-31 2090372 1 2024-01-01 2024-12-31 2090372 frs-bus:Director1 2024-01-01 2024-12-31 2090372 frs-bus:Director1 2023-12-31 2090372 frs-bus:Director1 2024-12-31 2090372 frs-bus:Director2 2024-01-01 2024-12-31 2090372 frs-bus:Director3 2024-01-01 2024-12-31 2090372 frs-countries:EnglandWales 2024-01-01 2024-12-31 2090372 2022-12-31 2090372 2023-12-31 2090372 2023-01-01 2023-12-31 2090372 frs-core:CurrentFinancialInstruments 2023-12-31 2090372 frs-core:Non-currentFinancialInstruments 2023-12-31 2090372 frs-core:ShareCapital 2023-12-31 2090372 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 2090372 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31
Registered number: 2090372
Westerheath Ltd
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: 2090372
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 42,640 5,061
42,640 5,061
CURRENT ASSETS
Debtors 5 2,756 9,131
Cash at bank and in hand 4,416 3,675
7,172 12,806
Creditors: Amounts Falling Due Within One Year 6 (38,938 ) (8,047 )
NET CURRENT ASSETS (LIABILITIES) (31,766 ) 4,759
TOTAL ASSETS LESS CURRENT LIABILITIES 10,874 9,820
Creditors: Amounts Falling Due After More Than One Year 7 (1,833 ) (3,833 )
NET ASSETS 9,041 5,987
CAPITAL AND RESERVES
Called up share capital 8 34,252 34,252
Profit and Loss Account (25,211 ) (28,265 )
SHAREHOLDERS' FUNDS 9,041 5,987
Page 1
Page 2
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 Stephen Foster
Director
18 September 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
Westerheath Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 2090372 . The registered office is Crown Fitness Club Crown Hill, Llantwit Fardre, Pontypridd, Mid Glamorgam, CF38 2NB.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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. 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:
Leasehold straight line over the life of the lease
Plant & Machinery over 7 years
Fixtures & Fittings over 7 years
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration - 1
Sales, marketing and distribution 2 3
2 4
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2024 4,059 54,077 58,136
Additions - 46,174 46,174
As at 31 December 2024 4,059 100,251 104,310
...CONTINUED
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Page 4
Depreciation
As at 1 January 2024 3,917 49,158 53,075
Provided during the period 110 8,485 8,595
As at 31 December 2024 4,027 57,643 61,670
Net Book Value
As at 31 December 2024 32 42,608 42,640
As at 1 January 2024 142 4,919 5,061
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,756 1,359
Directors' loan accounts - 7,772
2,756 9,131
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 2,000 2,000
Other taxes and social security 62 37
Net wages creditor - 1,021
Other creditor - 4,837
Accruals and deferred income 780 152
Directors' loan accounts 36,096 -
38,938 8,047
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 1,833 3,833
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
34,252 Ordinary Shares of £ 1 each 34,252 34,252
9. 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 Stephen Foster 7,772 - 7,772 - -
The above loan is unsecured, interest free and repayable on demand.
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10. Controlling Party
In the opinion of the directors, the company has no ultimate controlling party. The shares are held jointly by Mr Stephen Foster and Mrs Alison Foster.
Page 5