Acorah Software Products - Accounts Production 16.6.920 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 11786621 Mr Neil Walling Mrs Lucy Walling iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11786621 2024-01-31 11786621 2025-01-31 11786621 2024-02-01 2025-01-31 11786621 frs-core:CurrentFinancialInstruments 2025-01-31 11786621 frs-core:Non-currentFinancialInstruments 2025-01-31 11786621 frs-core:MotorVehicles 2025-01-31 11786621 frs-core:MotorVehicles 2024-02-01 2025-01-31 11786621 frs-core:MotorVehicles 2024-01-31 11786621 frs-core:PlantMachinery 2025-01-31 11786621 frs-core:PlantMachinery 2024-02-01 2025-01-31 11786621 frs-core:PlantMachinery 2024-01-31 11786621 frs-core:ShareCapital 2025-01-31 11786621 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 11786621 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11786621 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 11786621 frs-bus:SmallEntities 2024-02-01 2025-01-31 11786621 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 11786621 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 11786621 frs-bus:Director1 2024-02-01 2025-01-31 11786621 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 11786621 1 2024-02-01 2025-01-31 11786621 frs-countries:EnglandWales 2024-02-01 2025-01-31 11786621 2023-01-31 11786621 2024-01-31 11786621 2023-02-01 2024-01-31 11786621 frs-core:CurrentFinancialInstruments 2024-01-31 11786621 frs-core:Non-currentFinancialInstruments 2024-01-31 11786621 frs-core:ShareCapital 2024-01-31 11786621 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 11786621 1 2023-02-01 2024-01-31
Registered number: 11786621
N L WALLING LTD
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11786621
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,980 25,055
35,980 25,055
CURRENT ASSETS
Stocks 5 - 23,000
Debtors 6 15,001 15,831
Cash at bank and in hand 39,839 15,013
54,840 53,844
Creditors: Amounts Falling Due Within One Year 7 (38,014 ) (35,794 )
NET CURRENT ASSETS (LIABILITIES) 16,826 18,050
TOTAL ASSETS LESS CURRENT LIABILITIES 52,806 43,105
Creditors: Amounts Falling Due After More Than One Year 8 (32,013 ) (37,652 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,836 ) (4,760 )
NET ASSETS 13,957 693
CAPITAL AND RESERVES
Called up share capital 9 5 5
Profit and Loss Account 13,952 688
SHAREHOLDERS' FUNDS 13,957 693
Page 1
Page 2
For the year ending 31 January 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 Neil Walling
Director
31/10/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
N L WALLING LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11786621 . The registered office is Fox Lea Ford Lane, Goosnargh, Preston, PR3 2FD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic 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.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20% Straight Line
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.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.

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 all 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. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees during the year was as follows:
2025 2024
Director 1 1
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 February 2024 34,821 6,900 41,721
Additions 9,691 10,742 20,433
As at 31 January 2025 44,512 17,642 62,154
Depreciation
As at 1 February 2024 13,326 3,340 16,666
Provided during the period 8,031 1,477 9,508
As at 31 January 2025 21,357 4,817 26,174
Net Book Value
As at 31 January 2025 23,155 12,825 35,980
As at 1 February 2024 21,495 3,560 25,055
5. Stocks
2025 2024
£ £
Work in progress - 23,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 10,646 -
Prepayments and accrued income - 240
Corporation tax recoverable assets 4,355 4,355
VAT - 2,101
Director's loan account - 9,135
15,001 15,831
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,747 -
Bank loans and overdrafts 5,624 5,569
Corporation tax 8,648 8,716
Other taxes and social security 2,441 1,362
VAT 16,420 -
Accruals and deferred income 1,085 20,147
Director's loan account 49 -
38,014 35,794
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 32,013 37,652
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 5 5
Page 5