Acorah Software Products - Accounts Production 16.6.920 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 08325027 Mrs Clare Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08325027 2024-07-31 08325027 2025-07-31 08325027 2024-08-01 2025-07-31 08325027 frs-core:CurrentFinancialInstruments 2025-07-31 08325027 frs-core:ComputerEquipment 2025-07-31 08325027 frs-core:ComputerEquipment 2024-08-01 2025-07-31 08325027 frs-core:ComputerEquipment 2024-07-31 08325027 frs-core:NetGoodwill 2025-07-31 08325027 frs-core:NetGoodwill 2024-08-01 2025-07-31 08325027 frs-core:NetGoodwill 2024-07-31 08325027 frs-core:ShareCapital 2025-07-31 08325027 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 08325027 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08325027 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 08325027 frs-bus:SmallEntities 2024-08-01 2025-07-31 08325027 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08325027 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08325027 frs-bus:Director1 2024-08-01 2025-07-31 08325027 frs-countries:EnglandWales 2024-08-01 2025-07-31 08325027 2023-07-31 08325027 2024-07-31 08325027 2023-08-01 2024-07-31 08325027 frs-core:CurrentFinancialInstruments 2024-07-31 08325027 frs-core:ShareCapital 2024-07-31 08325027 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 08325027
W B Hampshire Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
W B Hampshire Limited
Contents
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
W B Hampshire Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 08325027
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,022 1,586
1,022 1,586
CURRENT ASSETS
Stocks 6 3,441 2,064
Debtors 7 786 2,653
Cash at bank and in hand 73,031 67,466
77,258 72,183
Creditors: Amounts Falling Due Within One Year 8 (69,572 ) (70,000 )
NET CURRENT ASSETS (LIABILITIES) 7,686 2,183
TOTAL ASSETS LESS CURRENT LIABILITIES 8,708 3,769
PROVISIONS FOR LIABILITIES
Deferred Taxation (255 ) (397 )
NET ASSETS 8,453 3,372
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 8,353 3,272
SHAREHOLDERS' FUNDS 8,453 3,372
Page 1
Page 2
W B Hampshire Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Clare Davies
Director
26th October 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
W B Hampshire Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
W B Hampshire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08325027 . The registered office is Hamptworth New Road, Littleton, Winchester, SO22 6QR.
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. 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 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:
Computer Equipment 33% straight line
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.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with  banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
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W B Hampshire Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.6. 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.
2.7. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. 
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. 
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Leases
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2024: 18)
17 18
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W B Hampshire Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2024 203,243
As at 31 July 2025 203,243
Amortisation
As at 1 August 2024 203,243
As at 31 July 2025 203,243
Net Book Value
As at 31 July 2025 -
As at 1 August 2024 -
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 August 2024 1,712
As at 31 July 2025 1,712
Depreciation
As at 1 August 2024 126
Provided during the period 564
As at 31 July 2025 690
Net Book Value
As at 31 July 2025 1,022
As at 1 August 2024 1,586
6. Stocks
2025 2024
£ £
Stock 3,441 2,064
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 786 2,653
Page 5
Page 6
W B Hampshire Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 6,352 17,960
Other creditors 30,729 24,630
Taxation and social security 32,491 27,410
69,572 70,000
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6