Acorah Software Products - Accounts Production 16.4.675 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 04881149 Mrs Elaine Brady Mrs Elaine Brady iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04881149 2024-05-31 04881149 2025-05-31 04881149 2024-06-01 2025-05-31 04881149 frs-core:CurrentFinancialInstruments 2025-05-31 04881149 frs-core:BetweenOneFiveYears 2025-05-31 04881149 frs-core:ComputerEquipment 2025-05-31 04881149 frs-core:ComputerEquipment 2024-06-01 2025-05-31 04881149 frs-core:ComputerEquipment 2024-05-31 04881149 frs-core:FurnitureFittings 2025-05-31 04881149 frs-core:FurnitureFittings 2024-06-01 2025-05-31 04881149 frs-core:FurnitureFittings 2024-05-31 04881149 frs-core:NetGoodwill 2025-05-31 04881149 frs-core:NetGoodwill 2024-06-01 2025-05-31 04881149 frs-core:NetGoodwill 2024-05-31 04881149 frs-core:MotorVehicles 2025-05-31 04881149 frs-core:MotorVehicles 2024-06-01 2025-05-31 04881149 frs-core:MotorVehicles 2024-05-31 04881149 frs-core:PlantMachinery 2025-05-31 04881149 frs-core:PlantMachinery 2024-06-01 2025-05-31 04881149 frs-core:PlantMachinery 2024-05-31 04881149 frs-core:WithinOneYear 2025-05-31 04881149 frs-core:ShareCapital 2025-05-31 04881149 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 04881149 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 04881149 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 04881149 frs-bus:SmallEntities 2024-06-01 2025-05-31 04881149 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 04881149 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 04881149 frs-bus:OrdinaryShareClass1 2024-06-01 2025-05-31 04881149 frs-bus:OrdinaryShareClass1 2025-05-31 04881149 frs-core:DeferredTaxation 2024-06-01 2025-05-31 04881149 frs-core:DeferredTaxation 2024-05-31 04881149 frs-core:DeferredTaxation 2025-05-31 04881149 frs-bus:Director1 2024-06-01 2025-05-31 04881149 frs-bus:Director1 2024-05-31 04881149 frs-bus:Director1 2025-05-31 04881149 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 04881149 frs-countries:EnglandWales 2024-06-01 2025-05-31 04881149 2023-05-31 04881149 2024-05-31 04881149 2023-06-01 2024-05-31 04881149 frs-core:CurrentFinancialInstruments 2024-05-31 04881149 frs-core:BetweenOneFiveYears 2024-05-31 04881149 frs-core:WithinOneYear 2024-05-31 04881149 frs-core:ShareCapital 2024-05-31 04881149 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 04881149 frs-bus:OrdinaryShareClass1 2023-06-01 2024-05-31
Registered number: 04881149
Willowbrook (Hyndburn) Limited
Financial Statements
For The Year Ended 31 May 2025
Simple Accounting NW Ltd
4-4a Blackburn Road
Accrington
BB5 1HD
Willowbrook (Hyndburn) Limited
Contents
Contents

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

Page 1
Willowbrook (Hyndburn) Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 04881149

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 56,262 |  | 69,311
|  |  | 56,262 |  | 69,311
CURRENT ASSETS
Debtors | 6 | 550,857 |  | 735,238 |
Cash at bank and in hand |  | 835,535 |  | 597,274 |
|  | 1,386,392 |  | 1,332,512 |
Creditors: Amounts Falling Due Within One Year | 7 | (410,436 ) |  | (366,829 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 975,956 |  | 965,683
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,032,218 |  | 1,034,994
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (3,835 ) |  | (6,221 )
NET ASSETS |  |  | 1,028,383 |  | 1,028,773
CAPITAL AND RESERVES
Called up share capital | 10 |  | 4 |  | 4
Profit and Loss Account |  |  | 1,028,379 |  | 1,028,769
SHAREHOLDERS' FUNDS |  |  | 1,028,383 |  | 1,028,773

For the year ending 31 May 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 her 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 Elaine Brady Director
18 August 2025

The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Willowbrook (Hyndburn) Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Willowbrook (Hyndburn) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04881149 . The registered office is 188-190 Union Road, Oswaldtwistle, Lancashire, BB5 3EG.
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.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 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 | 15% on cost
Motor Vehicles | 25% on cost
Fixtures & Fittings | 15% on cost
Computer Equipment | 33% on cost

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.
Page 2
Page 3
Willowbrook (Hyndburn) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 169 (2024: 148)
169 148
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2024 | 382,780
As at 31 May 2025 | 382,780
Amortisation
As at 1 June 2024 | 382,780
As at 31 May 2025 | 382,780
Net Book Value
As at 31 May 2025 | -
As at 1 June 2024 | -

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | 5,598 | 87,100 | 38,403 | 32,012 | 163,113
Additions | - | - | 870 | 9,725 | 10,595
Disposals | - | - | (11,647 ) | (16,954 ) | (28,601 )
As at 31 May 2025 | 5,598 | 87,100 | 27,626 | 24,783 | 145,107
Depreciation
As at 1 June 2024 | 2,988 | 32,379 | 32,146 | 26,289 | 93,802
Provided during the period | 840 | 15,200 | 2,800 | 4,804 | 23,644
Disposals | - | - | (11,647 ) | (16,954 ) | (28,601 )
As at 31 May 2025 | 3,828 | 47,579 | 23,299 | 14,139 | 88,845
Net Book Value
As at 31 May 2025 | 1,770 | 39,521 | 4,327 | 10,644 | 56,262
As at 1 June 2024 | 2,610 | 54,721 | 6,257 | 5,723 | 69,311

Page 3
Page 4
Willowbrook (Hyndburn) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 184,465 |  | 221,331
Other debtors | 366,392 |  | 513,907
| 550,857 |  | 735,238

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 44,331 |  | 32,604
Other creditors | 212,157 |  | 173,682
Taxation and social security | 153,948 |  | 160,543
| 410,436 |  | 366,829

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 3,835 |  | 6,221

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 June 2024 | 6,221 | 6,221
Deferred taxation | (2,386 ) | (2,386 )
Balance at 31 May 2025 | 3,835 | 3,835

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
4 Ordinary Shares of £ 1.00 each | 4 |  | 4

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 12,711 |  | 13,562
Later than one year and not later than five years | 15,783 |  | 9,042
| 28,494 |  | 22,604

Page 4
Page 5
Willowbrook (Hyndburn) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Elaine Brady | 290,218 | 162,358 | 315,218 | - | 137,358

The above loan is unsecured, interest free and repayable on demand.
13. Related Party Transactions
Elaine BradyDirectorDuring the year the company paid rent of £25,000 for business premises which are owned by the director Elaine Brady.

Elaine Brady

Director

During the year the company paid rent of £25,000 for business premises which are owned by the director Elaine Brady.

Page 5