Acorah Software Products - Accounts Production 16.8.200 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 06788380 Mr Parvinder Singh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06788380 2024-01-31 06788380 2025-01-31 06788380 2024-02-01 2025-01-31 06788380 frs-core:CurrentFinancialInstruments 2025-01-31 06788380 frs-core:Non-currentFinancialInstruments 2025-01-31 06788380 frs-core:ComputerEquipment 2025-01-31 06788380 frs-core:ComputerEquipment 2024-02-01 2025-01-31 06788380 frs-core:ComputerEquipment 2024-01-31 06788380 frs-core:FurnitureFittings 2025-01-31 06788380 frs-core:FurnitureFittings 2024-02-01 2025-01-31 06788380 frs-core:FurnitureFittings 2024-01-31 06788380 frs-core:InvestmentPropertyIncludedWithinPPE 2025-01-31 06788380 frs-core:InvestmentPropertyIncludedWithinPPE 2024-02-01 2025-01-31 06788380 frs-core:InvestmentPropertyIncludedWithinPPE 2024-01-31 06788380 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 06788380 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 06788380 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 06788380 frs-core:ShareCapital 2025-01-31 06788380 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 06788380 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 06788380 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 06788380 frs-bus:SmallEntities 2024-02-01 2025-01-31 06788380 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 06788380 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 06788380 frs-bus:Director1 2024-02-01 2025-01-31 06788380 frs-core:Non-currentFinancialInstruments 1 2025-01-31 06788380 frs-core:Non-currentFinancialInstruments 2 2025-01-31 06788380 frs-core:Non-currentFinancialInstruments 3 2025-01-31 06788380 frs-countries:EnglandWales 2024-02-01 2025-01-31 06788380 2023-01-31 06788380 2024-01-31 06788380 2023-02-01 2024-01-31 06788380 frs-core:CurrentFinancialInstruments 2024-01-31 06788380 frs-core:Non-currentFinancialInstruments 2024-01-31 06788380 frs-core:ShareCapital 2024-01-31 06788380 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 06788380 frs-core:CurrentFinancialInstruments 1 2024-01-31 06788380 frs-core:Non-currentFinancialInstruments 1 2024-01-31 06788380 frs-core:Non-currentFinancialInstruments 2 2024-01-31 06788380 frs-core:Non-currentFinancialInstruments 3 2024-01-31
Registered number: 06788380
Westhill House Day Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06788380
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 300,341 317,056
300,341 317,056
CURRENT ASSETS
Debtors 5 14,014 73,156
Cash at bank and in hand 86,441 22,499
100,455 95,655
Creditors: Amounts Falling Due Within One Year 6 (80,452 ) (36,764 )
NET CURRENT ASSETS (LIABILITIES) 20,003 58,891
TOTAL ASSETS LESS CURRENT LIABILITIES 320,344 375,947
Creditors: Amounts Falling Due After More Than One Year 7 (109,186 ) (181,594 )
NET ASSETS 211,158 194,353
CAPITAL AND RESERVES
Called up share capital 8 9 9
Profit and Loss Account 211,149 194,344
SHAREHOLDERS' FUNDS 211,158 194,353
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 Parvinder Singh
Director
30th October 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Westhill House Day Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06788380 . The registered office is 124 Livery Street, Birmingham, B3 1RS.
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. 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:
Freehold 1% Straight Line
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
Page 3
Page 4
2.5. 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.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2024: 17)
25 17
Page 4
Page 5
4. Tangible Assets
Land & Property
Freehold Investment Properties Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2024 171,125 234,183 176,290 30,128 611,726
As at 31 January 2025 171,125 234,183 176,290 30,128 611,726
Depreciation
As at 1 February 2024 135,982 7,025 124,689 26,974 294,670
Provided during the period 3,422 2,342 10,320 631 16,715
As at 31 January 2025 139,404 9,367 135,009 27,605 311,385
Net Book Value
As at 31 January 2025 31,721 224,816 41,281 2,523 300,341
As at 1 February 2024 35,143 227,158 51,601 3,154 317,056
5. Debtors
2025 2024
£ £
Due within one year
Loans and advances 10,814 23,156
Investments - 50,000
Other taxes and social security 3,200 -
14,014 73,156
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3 2
Bank loans and overdrafts 40 1,166
Corporation tax 38,981 30,910
Other taxes and social security - 777
Accruals 12,086 2,400
Director's loan account 29,342 1,509
80,452 36,764
Page 5
Page 6
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
HSBC CBIL 33,333 58,333
Flexible Business Loan 30,892 56,671
HSBC Recovery Loan 35,000 46,667
Deferred Government Grants 9,961 19,923
109,186 181,594
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 9 9
Page 6