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Registered number: 07173702
Abfallbehalter & Container Weber UK Ltd
Financial Statements
For The Year Ended 31 March 2025
Pennington Williams Limited
Chartered Certified Accountants
STANHOPE HOUSE
MARK RAKE
BROMBOROUGH
WIRRAL
CH62 2DN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07173702
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 270 399
270 399
CURRENT ASSETS
Stocks 5 - 293,749
Debtors 6 1,073,534 1,689,663
Cash at bank and in hand 1,522,799 588,725
2,596,333 2,572,137
Creditors: Amounts Falling Due Within One Year 7 (1,694,796 ) (1,833,038 )
NET CURRENT ASSETS (LIABILITIES) 901,537 739,099
TOTAL ASSETS LESS CURRENT LIABILITIES 901,807 739,498
PROVISIONS FOR LIABILITIES
Deferred Taxation (67 ) (100 )
NET ASSETS 901,740 739,398
CAPITAL AND RESERVES
Called up share capital 8 20,000 20,000
Profit and Loss Account 881,740 719,398
SHAREHOLDERS' FUNDS 901,740 739,398
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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 P Menne-Decken
Director
16/12/2025
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
Abfallbehalter & Container Weber UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07173702 . The registered office is Stanhope House Mark Rake, Bromborough, Wirral, Merseyside, CH62 2DN .
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 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.
2.3. 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 15% Straight Line
Computer Equipment 33% Straight Line
2.4. Stocks and Work in Progress
Stock was 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. 
2.5. Financial Instruments
Trade debtors 
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors 
...CONTINUED
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2.5. Financial Instruments - continued
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
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. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 1,448 1,518 2,966
As at 31 March 2025 1,448 1,518 2,966
Depreciation
As at 1 April 2024 1,054 1,513 2,567
Provided during the period 129 - 129
As at 31 March 2025 1,183 1,513 2,696
Net Book Value
As at 31 March 2025 265 5 270
As at 1 April 2024 394 5 399
5. Stocks
2025 2024
£ £
Stock - 293,749
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,069,859 1,672,184
Other debtors 3,675 17,479
1,073,534 1,689,663
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,362,432 1,447,250
Other creditors 17,114 35,998
Taxation and social security 315,250 349,790
1,694,796 1,833,038
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 20,000 20,000
9. Related Party Transactions
Included in creditors is £1,360,382 owing to the companies parent company Weber Gmbh & Co, a company based in Germany.
10. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
11. Audit Information
The auditor's report on the accounts of Abfallbehalter & Container Weber UK Ltd for the year ended 31 March 2025 was unqualified.
The auditor's report was signed by Mrs Lisa Jane Bean F.C.C.A. (Senior Statutory Auditor) for and on behalf of Pennington Williams Limited Chartered Certified Accountants , Statutory Auditor.
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