Acorah Software Products - Accounts Production 16.7.461 false true true 31 March 2024 1 April 2023 false 1 April 2024 30 September 2025 30 September 2025 07884951 Dr E V Woodger Mr M S Woodger iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07884951 2024-03-31 07884951 2025-09-30 07884951 2024-04-01 2025-09-30 07884951 frs-core:CurrentFinancialInstruments 2025-09-30 07884951 frs-core:PlantMachinery 2025-09-30 07884951 frs-core:PlantMachinery 2024-04-01 2025-09-30 07884951 frs-core:PlantMachinery 2024-03-31 07884951 frs-core:ShareCapital 2025-09-30 07884951 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 07884951 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-09-30 07884951 frs-bus:FilletedAccounts 2024-04-01 2025-09-30 07884951 frs-bus:SmallEntities 2024-04-01 2025-09-30 07884951 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-09-30 07884951 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-09-30 07884951 frs-bus:Director1 2024-04-01 2025-09-30 07884951 frs-bus:Director2 2024-04-01 2025-09-30 07884951 frs-countries:EnglandWales 2024-04-01 2025-09-30 07884951 2023-03-31 07884951 2024-03-31 07884951 2023-04-01 2024-03-31 07884951 frs-core:CurrentFinancialInstruments 2024-03-31 07884951 frs-core:ShareCapital 2024-03-31 07884951 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Woodgeology Limited
Unaudited Financial Statements
For the Period 1 April 2024 to 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07884951
30 September 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 860
- 860
CURRENT ASSETS
Debtors 5 - 10,560
Cash at bank and in hand 35,438 7,388
35,438 17,948
Creditors: Amounts Falling Due Within One Year 6 (77,851 ) (41,641 )
NET CURRENT ASSETS (LIABILITIES) (42,413 ) (23,693 )
TOTAL ASSETS LESS CURRENT LIABILITIES (42,413 ) (22,833 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (165 )
NET LIABILITIES (42,413 ) (22,998 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (42,513 ) (23,098 )
SHAREHOLDERS' FUNDS (42,413) (22,998)
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For the period ending 30 September 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 M S Woodger
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
Woodgeology Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07884951 . The registered office is Ingleside Church Street, Alcombe, Minehead, TA24 6BL.
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. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company the directors have ceased trading on 30 September 2025. The accounts have been prepared on a break up basis as the company has ceased trading.
2.3. 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 rendering of services.
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:
Plant & Machinery 20% on reducing balance
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 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.
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3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 7,556
Disposals (7,556 )
As at 30 September 2025 -
Depreciation
As at 1 April 2024 6,696
Disposals (6,696 )
As at 30 September 2025 -
Net Book Value
As at 30 September 2025 -
As at 1 April 2024 860
5. Debtors
30 September 2025 31 March 2024
£ £
Due within one year
Trade debtors - 10,560
6. Creditors: Amounts Falling Due Within One Year
30 September 2025 31 March 2024
£ £
VAT 1,882 1,655
Directors' loan accounts 75,969 39,986
77,851 41,641
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7. Share Capital
30 September 2025 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
The company is controlled by the Directors who are owed £75,969 at the year-end (2024 : £39,986).
Included in Directors Salaries is £121,584 relating to IR35 income already subjest to tax and national insurance. (2024: £37,600), all relating to Mr M.S. Woodger.
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