Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 05159531 Mr Barry Wood true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05159531 2024-06-30 05159531 2025-06-30 05159531 2024-07-01 2025-06-30 05159531 frs-core:Non-currentFinancialInstruments 2025-06-30 05159531 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 05159531 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 05159531 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 05159531 frs-core:MotorVehicles 2025-06-30 05159531 frs-core:MotorVehicles 2024-07-01 2025-06-30 05159531 frs-core:MotorVehicles 2024-06-30 05159531 frs-core:PlantMachinery 2025-06-30 05159531 frs-core:PlantMachinery 2024-07-01 2025-06-30 05159531 frs-core:PlantMachinery 2024-06-30 05159531 frs-core:ShareCapital 2025-06-30 05159531 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 05159531 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05159531 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 05159531 frs-bus:SmallEntities 2024-07-01 2025-06-30 05159531 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 05159531 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 05159531 1 2024-07-01 2025-06-30 05159531 frs-bus:Director1 2024-07-01 2025-06-30 05159531 frs-countries:EnglandWales 2024-07-01 2025-06-30 05159531 2023-06-30 05159531 2024-06-30 05159531 2023-07-01 2024-06-30 05159531 frs-core:Non-currentFinancialInstruments 2024-06-30 05159531 frs-core:ShareCapital 2024-06-30 05159531 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 05159531
B Wood Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Digi Accounts and Tax Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05159531
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 171,226 193,773
171,226 193,773
CURRENT ASSETS
Stocks 5 32,063 -
Debtors 6 1,453 3,896
Cash at bank and in hand 8,928 6,959
42,444 10,855
Creditors: Amounts Falling Due Within One Year 7 (600 ) (600 )
NET CURRENT ASSETS (LIABILITIES) 41,844 10,255
TOTAL ASSETS LESS CURRENT LIABILITIES 213,070 204,028
Creditors: Amounts Falling Due After More Than One Year 8 (188,608 ) (186,717 )
NET ASSETS 24,462 17,311
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 24,460 17,309
SHAREHOLDERS' FUNDS 24,462 17,311
Page 1
Page 2
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Barry Wood
Director
26 September 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
B Wood Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05159531 . The registered office is Balls Farm, Brook Lane, Little Hoole, Lancashire, PR4 5JB.
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. 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:
Freehold 4% Reducing balance
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 July 2024 169,339 100,938 15,000 285,277
Additions 2,200 6,440 19,495 28,135
Disposals - (27,000 ) (15,000 ) (42,000 )
As at 30 June 2025 171,539 80,378 19,495 271,412
...CONTINUED
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Depreciation
As at 1 July 2024 43,405 47,161 938 91,504
Provided during the period 5,045 8,935 3,656 17,636
Disposals - (8,016 ) (938 ) (8,954 )
As at 30 June 2025 48,450 48,080 3,656 100,186
Net Book Value
As at 30 June 2025 123,089 32,298 15,839 171,226
As at 1 July 2024 125,934 53,777 14,062 193,773
5. Stocks
2025 2024
£ £
Stock 32,063 -
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,453 3,896
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 600 600
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 188,608 186,717
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr Barry Wood by virtue of his ownership of 100% of the issued share capital in the company.
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