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 07384495 Mr Martin Neagle Mrs Karen Neagle Mrs Rebecca Scott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07384495 2023-12-31 07384495 2024-12-31 07384495 2024-01-01 2024-12-31 07384495 frs-core:CurrentFinancialInstruments 2024-12-31 07384495 frs-core:Non-currentFinancialInstruments 2024-12-31 07384495 frs-core:ComputerEquipment 2024-12-31 07384495 frs-core:ComputerEquipment 2024-01-01 2024-12-31 07384495 frs-core:ComputerEquipment 2023-12-31 07384495 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 07384495 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 07384495 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 07384495 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 07384495 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 07384495 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 07384495 frs-core:ShareCapital 2024-12-31 07384495 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07384495 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07384495 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07384495 frs-bus:SmallEntities 2024-01-01 2024-12-31 07384495 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07384495 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07384495 frs-bus:Director1 2024-01-01 2024-12-31 07384495 frs-bus:Director1 2023-12-31 07384495 frs-bus:Director1 2024-12-31 07384495 frs-bus:Director2 2024-01-01 2024-12-31 07384495 frs-bus:Director2 2023-12-31 07384495 frs-bus:Director2 2024-12-31 07384495 frs-bus:Director3 2024-01-01 2024-12-31 07384495 frs-countries:EnglandWales 2024-01-01 2024-12-31 07384495 2022-12-31 07384495 2023-12-31 07384495 2023-01-01 2023-12-31 07384495 frs-core:CurrentFinancialInstruments 2023-12-31 07384495 frs-core:Non-currentFinancialInstruments 2023-12-31 07384495 frs-core:ShareCapital 2023-12-31 07384495 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07384495
WS (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Townend English
Chartered Accountants
81-83 Market Street
Pocklington
YO42 2AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07384495
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 20,245 30,225
Tangible Assets 5 255,497 267,087
275,742 297,312
CURRENT ASSETS
Debtors 6 202,651 261,889
Cash at bank and in hand 134,628 141,111
337,279 403,000
Creditors: Amounts Falling Due Within One Year 7 (55,936 ) (77,187 )
NET CURRENT ASSETS (LIABILITIES) 281,343 325,813
TOTAL ASSETS LESS CURRENT LIABILITIES 557,085 623,125
Creditors: Amounts Falling Due After More Than One Year 8 (5,220 ) (15,618 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,295 ) (20,349 )
NET ASSETS 536,570 587,158
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 535,570 586,158
SHAREHOLDERS' FUNDS 536,570 587,158
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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
Mrs Karen Neagle
Director
17 September 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
WS (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07384495 . The registered office is Minerva, 55a Halifax Way, Pocklington Airfield Industrial Estate, Pocklington, East Yorkshire, YO42 1NR.
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 website development. It is amortised to profit and loss account over its estimated economic life of 5 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:
Leasehold 6.67% Straight Line
Computer Equipment 20% Reducing Balance
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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 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: 14 (2023: 13)
14 13
4. Intangible Assets
Development Costs
£
Cost
As at 1 January 2024 151,124
Additions 5,700
As at 31 December 2024 156,824
Amortisation
As at 1 January 2024 120,899
Provided during the period 15,680
As at 31 December 2024 136,579
Net Book Value
As at 31 December 2024 20,245
As at 1 January 2024 30,225
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5. Tangible Assets
Land & Property
Leasehold Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 323,877 137,425 461,302
Additions 21,681 - 21,681
As at 31 December 2024 345,558 137,425 482,983
Depreciation
As at 1 January 2024 107,960 86,255 194,215
Provided during the period 23,037 10,234 33,271
As at 31 December 2024 130,997 96,489 227,486
Net Book Value
As at 31 December 2024 214,561 40,936 255,497
As at 1 January 2024 215,917 51,170 267,087
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 60,936 211,969
Amounts owed by participating interests 59,192 -
Other debtors 82,523 49,920
202,651 261,889
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 8,276 33,479
Bank loans and overdrafts 10,432 10,148
Other creditors 5,879 7,711
Taxation and social security 31,349 25,849
55,936 77,187
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 5,220 15,618
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
10. 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 Martin Neagle 22,149 58,897 42,500 - 38,451
Mrs Karen Neagle 22,149 58,897 42,500 - 38,451
The above loan is unsecured, interest bearing and repayable on demand.
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