Acorah Software Products - Accounts Production 16.8.200 false true 30 June 2025 9 August 2024 false 1 July 2025 19 December 2025 19 December 2025 NI719707 Mr Eric Mills iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI719707 2025-06-30 NI719707 2025-12-19 NI719707 2025-07-01 2025-12-19 NI719707 frs-core:Non-currentFinancialInstruments 2025-12-19 NI719707 frs-core:InvestmentPropertyIncludedWithinPPE 2025-12-19 NI719707 frs-core:InvestmentPropertyIncludedWithinPPE 2025-07-01 2025-12-19 NI719707 frs-core:InvestmentPropertyIncludedWithinPPE 2025-06-30 NI719707 frs-core:ShareCapital 2025-12-19 NI719707 frs-core:RetainedEarningsAccumulatedLosses 2025-12-19 NI719707 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2025-12-19 NI719707 frs-bus:FilletedAccounts 2025-07-01 2025-12-19 NI719707 frs-bus:SmallEntities 2025-07-01 2025-12-19 NI719707 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2025-12-19 NI719707 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2025-12-19 NI719707 frs-bus:Director1 2025-07-01 2025-12-19 NI719707 frs-countries:NorthernIreland 2025-07-01 2025-12-19 NI719707 2024-08-08 NI719707 2025-06-30 NI719707 2024-08-09 2025-06-30 NI719707 frs-core:Non-currentFinancialInstruments 2025-06-30 NI719707 frs-core:ShareCapital 2025-06-30 NI719707 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: NI719707
GWV Ltd
Unaudited Financial Statements
For the Period 1 July 2025 to 19 December 2025
Roulston Jardine Chartered Accountants
GWV Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
GWV Ltd
Balance Sheet
As At 19 December 2025
Balance Sheet
Registered number: NI719707

| 19 December 2025 | 30 June 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 190,549
|  |  | - |  | 190,549
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | - |  | 190,549
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (190,619 )
NET LIABILITIES |  |  | - |  | (70 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (100 ) |  | (170 )
SHAREHOLDERS' FUNDS |  |  | - |  | (70)

Page 1
Page 2
GWV Ltd
Balance Sheet (continued)
As At 19 December 2025
For the period ending 19 December 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 Eric Mills Director
19/12/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
GWV Ltd
Notes to the Financial Statements
For the Period 1 July 2025 to 19 December 2025
Notes to the Financial Statements
1. General Information
GWV Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI719707 . The registered office is First Floor, 3 Gallows Street, Dromore, BT25 1BG.
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. 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:
2.3. 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.
2.4. 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 period, 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.
Page 3
Page 4
GWV Ltd
Notes to the Financial Statements (continued)
For the Period 1 July 2025 to 19 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2025: NIL)
- -
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost
As at 1 July 2025 | 190,549
Disposals | (190,549 )
As at 19 December 2025 | -
Net Book Value
As at 19 December 2025 | -
As at 1 July 2025 | 190,549

7. Creditors: Amounts Falling Due After More Than One Year

| 19 December 2025 |  | 30 June 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | - |  | 190,619

Page 4