Acorah Software Products - Accounts Production 16.8.200 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 10757273 Mr J Willment Mr J Willment Mrs S Watling iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10757273 2024-05-31 10757273 2025-05-31 10757273 2024-06-01 2025-05-31 10757273 frs-core:CurrentFinancialInstruments 2025-05-31 10757273 frs-core:ComputerEquipment 2025-05-31 10757273 frs-core:ComputerEquipment 2024-06-01 2025-05-31 10757273 frs-core:ComputerEquipment 2024-05-31 10757273 frs-core:PlantMachinery 2025-05-31 10757273 frs-core:PlantMachinery 2024-06-01 2025-05-31 10757273 frs-core:PlantMachinery 2024-05-31 10757273 frs-core:ShareCapital 2025-05-31 10757273 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 10757273 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10757273 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 10757273 frs-bus:SmallEntities 2024-06-01 2025-05-31 10757273 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10757273 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10757273 frs-bus:Director1 2024-06-01 2025-05-31 10757273 frs-bus:Director2 2024-06-01 2025-05-31 10757273 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 10757273 frs-countries:EnglandWales 2024-06-01 2025-05-31 10757273 2023-05-31 10757273 2024-05-31 10757273 2023-06-01 2024-05-31 10757273 frs-core:CurrentFinancialInstruments 2024-05-31 10757273 frs-core:ShareCapital 2024-05-31 10757273 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 10757273
Willment & Son Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Cooper Associates Accountants Ltd
Willment & Son Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Willment & Son Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 10757273

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,409 |  | 1,879
|  |  | 1,409 |  | 1,879
CURRENT ASSETS
Debtors | 5 | 293,960 |  | 363,992 |
Cash at bank and in hand |  | 3,139 |  | 5,668 |
|  | 297,099 |  | 369,660 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,314 ) |  | (1,328 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 294,785 |  | 368,332
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 296,194 |  | 370,211
NET ASSETS |  |  | 296,194 |  | 370,211
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 296,094 |  | 370,111
SHAREHOLDERS' FUNDS |  |  | 296,194 |  | 370,211

Page 1
Page 2
Willment & Son Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 J Willment Director
20th December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Willment & Son Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Willment & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10757273 . The registered office is Brimley Farm, Churchstanton, Taunton, Somerset, TA3 7QH.
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:

Plant & Machinery | 25% reducing balance
Office equipment | 25% reducing balance

2.3. Financial Instruments
The company holds the following financial instruments:

- Short term trade and other debtors and creditors;

- Bank loans; and

- Cash and bank balances.

All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecgonised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company's obligations are discharged, expire or are cancelled.
Except for bank loans, such instruments are initially measured at transaction price, including transaction costs and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
Bank loans are initially measured at transaction price, including transaction costs and are subsequently carried at amortised cost using the effective interest method.
Page 3
Page 4
Willment & Son Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 2)
- 2
4. Tangible Assets

| Plant & Machinery | Office equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 1,100 | 2,499 | 3,599
As at 31 May 2025 | 1,100 | 2,499 | 3,599
Depreciation
As at 1 June 2024 | 275 | 1,445 | 1,720
Provided during the period | 206 | 264 | 470
As at 31 May 2025 | 481 | 1,709 | 2,190
Net Book Value
As at 31 May 2025 | 619 | 790 | 1,409
As at 1 June 2024 | 825 | 1,054 | 1,879

Page 4
Page 5
Willment & Son Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 293,626 |  | 363,173
VAT | 334 |  | 819
| 293,960 |  | 363,992

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 851 |  | -
Accruals and deferred income | 1,335 |  | 1,200
Directors' loan accounts | 128 |  | 128
| 2,314 |  | 1,328

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5