Acorah Software Products - Accounts Production 16.5.460 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 10839349 Mr J Lockyer Mr R Walker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10839349 2024-06-30 10839349 2025-06-30 10839349 2024-07-01 2025-06-30 10839349 frs-core:CurrentFinancialInstruments 2025-06-30 10839349 frs-core:Non-currentFinancialInstruments 2025-06-30 10839349 frs-core:ShareCapital 2025-06-30 10839349 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 10839349 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10839349 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 10839349 frs-bus:SmallEntities 2024-07-01 2025-06-30 10839349 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 10839349 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 10839349 frs-bus:Director1 2024-07-01 2025-06-30 10839349 frs-bus:Director2 2024-07-01 2025-06-30 10839349 frs-countries:EnglandWales 2024-07-01 2025-06-30 10839349 2023-06-30 10839349 2024-06-30 10839349 2023-07-01 2024-06-30 10839349 frs-core:CurrentFinancialInstruments 2024-06-30 10839349 frs-core:Non-currentFinancialInstruments 2024-06-30 10839349 frs-core:ShareCapital 2024-06-30 10839349 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 10839349
Willow Green Developments Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Condy Mathias Business Advisors
Willow Green Developments Limited
Contents
Contents

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

Page 1
Willow Green Developments Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 10839349

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 5,095,701 |  | 4,740,037 |
Debtors | 5 | 5,545 |  | 10,353 |
Cash at bank and in hand |  | 966 |  | 2,136 |
|  | 5,102,212 |  | 4,752,526 |
Creditors: Amounts Falling Due Within One Year | 6 | (4,544,223 ) |  | (4,208,697 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 557,989 |  | 543,829
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 557,989 |  | 543,829
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (580,000 ) |  | (560,000 )
NET LIABILITIES |  |  | (22,011 ) |  | (16,171 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 400 |  | 400
Profit and Loss Account |  |  | (22,411 ) |  | (16,571 )
SHAREHOLDERS' FUNDS |  |  | (22,011) |  | (16,171)

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 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 R Walker Director
2 October 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Willow Green Developments Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Willow Green Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10839349 . The registered office is 6 Houndiscombe Road, Plymouth, Devon, PL4 6HH.
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. Going Concern Disclosure
At the year end, the company's balance sheet shows an overall deficiency of assets of £22,011 (2024: £16,171). Accordingly, the directors have had to consider the basis upon which the accounts should be prepared and determine whether a going concern basis remains appropriate. The accounts have been prepared on a going concern basis, as the directors will continue to provide financial support to the company, when necessary. The directors have also reviewed the position for twelve months from the date the accounts were approved and in their opinion, the company will reduce the balance sheet deficiency and will show positive results for the next financial period.
2.3. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
2.4. Stocks and Work in Progress
Work in progress comprises the purchase of land and property, option costs, direct costs and, where applicable, those overheads that have been incurred in bringing the work in progress to its current state and condition. At each reporting date, work in progress is assessed for impairment. If work in progress is impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment is recognised immediately in profit or loss.
2.5. Taxation
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
2.6. Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out above. These policies have been consistently applied to all the years presented, unless otherwise stated.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 5,095,701 |  | 4,740,037

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 5,545 |  | 10,353

Page 2
Page 3
Willow Green Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 236,346 |  | 155,056
Other creditors | 4,307,877 |  | 4,053,641
| 4,544,223 |  | 4,208,697

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 580,000 |  | 560,000

8. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 580,000 |  | 560,000

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 400 |  | 400

Page 3