Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06694793 Dr Charlotte Clark Mr James Clark Ms Madeleine Clark Miss Eleanor Clark iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06694793 2024-03-31 06694793 2025-03-31 06694793 2024-04-01 2025-03-31 06694793 frs-core:CurrentFinancialInstruments 2025-03-31 06694793 frs-core:MotorVehicles 2025-03-31 06694793 frs-core:MotorVehicles 2024-04-01 2025-03-31 06694793 frs-core:MotorVehicles 2024-03-31 06694793 frs-core:PlantMachinery 2025-03-31 06694793 frs-core:PlantMachinery 2024-04-01 2025-03-31 06694793 frs-core:PlantMachinery 2024-03-31 06694793 frs-core:ShareCapital 2025-03-31 06694793 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06694793 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06694793 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06694793 frs-bus:SmallEntities 2024-04-01 2025-03-31 06694793 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06694793 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06694793 frs-bus:Director1 2024-04-01 2025-03-31 06694793 frs-bus:Director2 2024-04-01 2025-03-31 06694793 frs-bus:Director3 2024-04-01 2025-03-31 06694793 frs-bus:Director4 2024-04-01 2025-03-31 06694793 2 2024-04-01 2025-03-31 06694793 frs-countries:EnglandWales 2024-04-01 2025-03-31 06694793 2023-03-31 06694793 2024-03-31 06694793 2023-04-01 2024-03-31 06694793 frs-core:CurrentFinancialInstruments 2024-03-31 06694793 frs-core:ShareCapital 2024-03-31 06694793 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06694793 2 2023-04-01 2024-03-31
Registered number: 06694793
Capital Strategy Corporate Finance Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
The Wow Company UK Ltd
3rd Floor, 86-90 Paul Street
London
EC2A 4NE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06694793
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,176 27,588
17,176 27,588
CURRENT ASSETS
Debtors 5 80,937 345,051
Cash at bank and in hand 500,641 280,193
581,578 625,244
Creditors: Amounts Falling Due Within One Year 6 (150,046 ) (145,593 )
NET CURRENT ASSETS (LIABILITIES) 431,532 479,651
TOTAL ASSETS LESS CURRENT LIABILITIES 448,708 507,239
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,000 ) (7,000 )
NET ASSETS 444,708 500,239
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 444,608 500,139
SHAREHOLDERS' FUNDS 444,708 500,239
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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
Mr James Clark
Director
22 December 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Capital Strategy Corporate Finance Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 06694793 . The registered office is 3rd Floor 86-90 Paul Street, London, England, EC2A 4NE.
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 value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
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 and machinery 3 years straight line
Motor vehicles 25% straight line method
2.4. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.5. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.
...CONTINUED
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2.6. Taxation - continued
Deferred tax
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 asset reflects 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.
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.
3. Average Number of Employees
2025 2024
Average number of employees, including directors, during the period 4 3
4 3
4. Tangible Assets
Plant and machinery Motor vehicles Total
£ £ £
Cost
As at 1 April 2024 70,462 113,920 184,382
Disposals (30,829 ) - (30,829 )
As at 31 March 2025 39,633 113,920 153,553
Depreciation
As at 1 April 2024 66,755 90,039 156,794
Provided during the period 927 9,485 10,412
Disposals (30,829 ) - (30,829 )
As at 31 March 2025 36,853 99,524 136,377
Net Book Value
As at 31 March 2025 2,780 14,396 17,176
As at 1 April 2024 3,707 23,881 27,588
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 33,141 38,400
Amounts owed by participating interests 27,243 78,457
Other debtors 20,553 228,194
80,937 345,051
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 42 42
Taxation and social security 150,004 145,551
150,046 145,593
7. Directors Advances, Credits and Guarantees
Included within Debtors are loans made to the directors. The balance at the year end was £19,553 (2024: £172,631). 
The above loan is unsecured, interest free and repayable on demand.
8. Related Party Transactions
The total amount owed from an associated entity is £27,243 (2024: £78,457) as at 31.03.2025.
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