Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10035511 P L Wheeler R B Wheeler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10035511 2024-03-31 10035511 2025-03-31 10035511 2024-04-01 2025-03-31 10035511 frs-core:CurrentFinancialInstruments 2025-03-31 10035511 frs-core:Non-currentFinancialInstruments 2025-03-31 10035511 frs-core:BetweenOneFiveYears 2025-03-31 10035511 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 10035511 frs-core:OtherResidualIntangibleAssets 2025-03-31 10035511 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 10035511 frs-core:OtherResidualIntangibleAssets 2024-03-31 10035511 frs-core:PlantMachinery 2025-03-31 10035511 frs-core:PlantMachinery 2024-04-01 2025-03-31 10035511 frs-core:PlantMachinery 2024-03-31 10035511 frs-core:WithinOneYear 2025-03-31 10035511 frs-core:ShareCapital 2025-03-31 10035511 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10035511 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10035511 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10035511 frs-bus:SmallEntities 2024-04-01 2025-03-31 10035511 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10035511 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10035511 frs-bus:Director1 2024-04-01 2025-03-31 10035511 frs-bus:Director2 2024-04-01 2025-03-31 10035511 frs-countries:EnglandWales 2024-04-01 2025-03-31 10035511 2023-03-31 10035511 2024-03-31 10035511 2023-04-01 2024-03-31 10035511 frs-core:CurrentFinancialInstruments 2024-03-31 10035511 frs-core:Non-currentFinancialInstruments 2024-03-31 10035511 frs-core:BetweenOneFiveYears 2024-03-31 10035511 frs-core:WithinOneYear 2024-03-31 10035511 frs-core:ShareCapital 2024-03-31 10035511 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10035511
RBW Systems (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
RBW Systems (UK) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
RBW Systems (UK) Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 10035511

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,000 |  | 2,500
Tangible Assets | 5 |  | 19,584 |  | 18,532
|  |  | 21,584 |  | 21,032
CURRENT ASSETS
Stocks | 6 | 75,157 |  | 105,337 |
Debtors | 7 | 173,180 |  | 91,539 |
Cash at bank and in hand |  | 23,599 |  | 44,640 |
|  | 271,936 |  | 241,516 |
Creditors: Amounts Falling Due Within One Year | 8 | (147,004 ) |  | (97,274 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 124,932 |  | 144,242
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 146,516 |  | 165,274
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (5,105 ) |  | (16,075 )
NET ASSETS |  |  | 141,411 |  | 149,199
CAPITAL AND RESERVES
Called up share capital | 10 |  | 180 |  | 180
Profit and Loss Account |  |  | 141,231 |  | 149,019
SHAREHOLDERS' FUNDS |  |  | 141,411 |  | 149,199

Page 1
Page 2
RBW Systems (UK) Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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.
On behalf of the board

R B Wheeler Director
14 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
RBW Systems (UK) Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
RBW Systems (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10035511 . The registered office is Unit 11 Acorn Business Park, Heaton Lane, Stockport, SK4 1AS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
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 Source Code. It is amortised to 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 | 25% on net book value

2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company makes payment into the employees' defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 4)
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Page 3
Page 4
RBW Systems (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 April 2024 | 5,000
As at 31 March 2025 | 5,000
Amortisation
As at 1 April 2024 | 2,500
Provided during the period | 500
As at 31 March 2025 | 3,000
Net Book Value
As at 31 March 2025 | 2,000
As at 1 April 2024 | 2,500

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2024 | 34,215
Additions | 15,643
Disposals | (14,966 )
As at 31 March 2025 | 34,892
Depreciation
As at 1 April 2024 | 15,683
Provided during the period | 6,529
Disposals | (6,904 )
As at 31 March 2025 | 15,308
Net Book Value
As at 31 March 2025 | 19,584
As at 1 April 2024 | 18,532

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 75,157 |  | 105,337

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 166,568 |  | 89,377
Other debtors | 6,612 |  | 2,162
| 173,180 |  | 91,539

Page 4
Page 5
RBW Systems (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 14,675 |  | 15,513
Bank loans and overdrafts | 10,704 |  | 10,438
Other creditors | 4,266 |  | 3,347
Taxation and social security | 117,359 |  | 67,976
| 147,004 |  | 97,274

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 5,105 |  | 16,075

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 180 |  | 180

11. Other Commitments
The total of future minimum lease payments with respect to rent and vehicle leasing under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 24,954 |  | 13,287
Later than one year and not later than five years | 6,644 |  | 19,931
| 31,598 |  | 33,218

12. Related Party Transactions
The director has made an interest free loan available to the company of £334 (2024 - £68) which is repayable on demand
13. Change of company name
The company name was changed on 14 April 2025. The former name of the company was RBW Systems Ltd.
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