Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 03558546 Mrs E Endersby Mr M E Williams Mrs E Endersby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03558546 2024-03-31 03558546 2025-03-31 03558546 2024-04-01 2025-03-31 03558546 frs-core:CurrentFinancialInstruments 2025-03-31 03558546 frs-core:Non-currentFinancialInstruments 2025-03-31 03558546 frs-core:BetweenOneFiveYears 2025-03-31 03558546 frs-core:ComputerEquipment 2025-03-31 03558546 frs-core:ComputerEquipment 2024-04-01 2025-03-31 03558546 frs-core:ComputerEquipment 2024-03-31 03558546 frs-core:FurnitureFittings 2025-03-31 03558546 frs-core:FurnitureFittings 2024-04-01 2025-03-31 03558546 frs-core:FurnitureFittings 2024-03-31 03558546 frs-core:NetGoodwill 2025-03-31 03558546 frs-core:NetGoodwill 2024-04-01 2025-03-31 03558546 frs-core:NetGoodwill 2024-03-31 03558546 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 03558546 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 03558546 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 03558546 frs-core:MotorVehicles 2025-03-31 03558546 frs-core:MotorVehicles 2024-04-01 2025-03-31 03558546 frs-core:MotorVehicles 2024-03-31 03558546 frs-core:PlantMachinery 2025-03-31 03558546 frs-core:PlantMachinery 2024-04-01 2025-03-31 03558546 frs-core:PlantMachinery 2024-03-31 03558546 frs-core:WithinOneYear 2025-03-31 03558546 frs-core:SharePremium 2025-03-31 03558546 frs-core:ShareCapital 2025-03-31 03558546 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03558546 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03558546 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 03558546 frs-bus:SmallEntities 2024-04-01 2025-03-31 03558546 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03558546 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03558546 frs-bus:Director1 2024-04-01 2025-03-31 03558546 frs-bus:Director2 2024-04-01 2025-03-31 03558546 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 03558546 frs-countries:EnglandWales 2024-04-01 2025-03-31 03558546 2023-03-31 03558546 2024-03-31 03558546 2023-04-01 2024-03-31 03558546 frs-core:CurrentFinancialInstruments 2024-03-31 03558546 frs-core:Non-currentFinancialInstruments 2024-03-31 03558546 frs-core:BetweenOneFiveYears 2024-03-31 03558546 frs-core:WithinOneYear 2024-03-31 03558546 frs-core:SharePremium 2024-03-31 03558546 frs-core:ShareCapital 2024-03-31 03558546 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 03558546
W & E Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03558546
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 33,690 46,968
33,690 46,968
CURRENT ASSETS
Stocks 6 49,800 83,500
Debtors 7 68,012 119,913
Cash at bank and in hand 119,780 141,516
237,592 344,929
Creditors: Amounts Falling Due Within One Year 8 (177,031 ) (231,182 )
NET CURRENT ASSETS (LIABILITIES) 60,561 113,747
TOTAL ASSETS LESS CURRENT LIABILITIES 94,251 160,715
Creditors: Amounts Falling Due After More Than One Year 9 (6,848 ) (20,898 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,422 ) (11,742 )
NET ASSETS 78,981 128,075
CAPITAL AND RESERVES
Called up share capital 11 2,000 2,000
Share premium account 7,000 7,000
Profit and Loss Account 69,981 119,075
SHAREHOLDERS' FUNDS 78,981 128,075
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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
Mrs E Endersby
Director
21st November 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
W & E Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03558546 . The registered office is 139-141 Watling Street, Gillingham, Kent, ME7 2YY.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 ten years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.
Leasehold Over the length of the lease
Plant & Machinery 25% on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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. 
2.7. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
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2.8. 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 or deferred tax for the year is recognised in profit or loss, except when they related 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.
2.9. 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.
2.10. Debtors
 Short term debtors are measured at transaction price, less any impairment.
2.11. Cash and cash equivalents
Cash is represented by cah in hand and deposits with finaincial institutions.
2.12. Creditors
Short term creditors are measured at the transwsaction price.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 14,000
As at 31 March 2025 14,000
Amortisation
As at 1 April 2024 14,000
As at 31 March 2025 14,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 1,000 19,583 119,970 26,207
Additions - - - 431
As at 31 March 2025 1,000 19,583 119,970 26,638
Depreciation
As at 1 April 2024 1,000 17,104 75,630 26,159
Provided during the period - 2,479 11,086 157
As at 31 March 2025 1,000 19,583 86,716 26,316
Net Book Value
As at 31 March 2025 - - 33,254 322
As at 1 April 2024 - 2,479 44,340 48
Computer Equipment Total
£ £
Cost
As at 1 April 2024 26,822 193,582
Additions 171 602
As at 31 March 2025 26,993 194,184
Depreciation
As at 1 April 2024 26,721 146,614
Provided during the period 158 13,880
As at 31 March 2025 26,879 160,494
Net Book Value
As at 31 March 2025 114 33,690
As at 1 April 2024 101 46,968
6. Stocks
2025 2024
£ £
Stock 49,800 83,500
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 53,138 97,360
Other debtors 14,874 22,553
68,012 119,913
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,712 3,287
Trade creditors 120,120 158,003
Bank loans and overdrafts 10,384 10,494
Other creditors 23,458 21,051
Taxation and social security 19,357 38,347
177,031 231,182
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,138 7,850
Bank loans 2,710 13,048
6,848 20,898
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,712 3,287
Later than one year and not later than five years 4,138 7,850
7,850 11,137
7,850 11,137
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2,000 2,000
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