Acorah Software Products - Accounts Production 16.7.461 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 04042595 Mrs D Sims Mr S Sims Mrs D Sims Mr S Sims true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04042595 2024-09-30 04042595 2025-09-30 04042595 2024-10-01 2025-09-30 04042595 frs-core:CurrentFinancialInstruments 2025-09-30 04042595 frs-core:Non-currentFinancialInstruments 2025-09-30 04042595 frs-core:ComputerEquipment 2025-09-30 04042595 frs-core:ComputerEquipment 2024-10-01 2025-09-30 04042595 frs-core:ComputerEquipment 2024-09-30 04042595 frs-core:FurnitureFittings 2025-09-30 04042595 frs-core:FurnitureFittings 2024-10-01 2025-09-30 04042595 frs-core:FurnitureFittings 2024-09-30 04042595 frs-core:PlantMachinery 2025-09-30 04042595 frs-core:PlantMachinery 2024-10-01 2025-09-30 04042595 frs-core:PlantMachinery 2024-09-30 04042595 frs-core:ShareCapital 2025-09-30 04042595 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04042595 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04042595 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 04042595 frs-bus:SmallEntities 2024-10-01 2025-09-30 04042595 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04042595 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04042595 frs-bus:OrdinaryShareClass1 2024-10-01 2025-09-30 04042595 frs-bus:OrdinaryShareClass1 2025-09-30 04042595 1 2024-10-01 2025-09-30 04042595 frs-core:DeferredTaxation 2024-10-01 2025-09-30 04042595 frs-core:DeferredTaxation 2024-09-30 04042595 frs-core:DeferredTaxation 2025-09-30 04042595 frs-bus:Director1 2024-10-01 2025-09-30 04042595 frs-bus:Director2 2024-10-01 2025-09-30 04042595 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 04042595 frs-countries:EnglandWales 2024-10-01 2025-09-30 04042595 2023-09-30 04042595 2024-09-30 04042595 2023-10-01 2024-09-30 04042595 frs-core:CurrentFinancialInstruments 2024-09-30 04042595 frs-core:Non-currentFinancialInstruments 2024-09-30 04042595 frs-core:ShareCapital 2024-09-30 04042595 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04042595 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30
Registered number: 04042595
W.N. Sales & Engineering Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Richards Associates Limited
North Lodge
Hawkesyard
Rugeley
Staffordshire
WS15 1PS
W.N. Sales & Engineering Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
W.N. Sales & Engineering Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 04042595

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 16,957 |  | 12,240
|  |  | 16,957 |  | 12,240
CURRENT ASSETS
Stocks | 5 | 700 |  | 700 |
Debtors | 6 | 1,095 |  | 1,377 |
Cash at bank and in hand |  | 29,310 |  | 29,006 |
|  | 31,105 |  | 31,083 |
Creditors: Amounts Falling Due Within One Year | 7 | (44,740 ) |  | (34,142 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (13,635 ) |  | (3,059 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,322 |  | 9,181
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (1,108 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,222 ) |  | (3,060 )
NET ASSETS |  |  | 100 |  | 5,013
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | - |  | 4,913
SHAREHOLDERS' FUNDS |  |  | 100 |  | 5,013

Page 1
Page 2
W.N. Sales & Engineering Limited
Balance Sheet (continued)
As At 30 September 2025
For the year 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 S Sims Director
2 January 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
W.N. Sales & Engineering Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
W.N. Sales & Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04042595 . The registered office is Station Garage, Dudley Road, Brierley Hill, West Midlands, DY5 1HR.
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
At the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
The directors continue to adopt the going concern basis of accounting in preparing financial statements.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. 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 | 15% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 25% reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties
Page 3
Page 4
W.N. Sales & Engineering Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.7. 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: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 October 2024 | 48,579 | 3,448 | 2,924 | 54,951
Additions | 3,587 | 3,565 | - | 7,152
As at 30 September 2025 | 52,166 | 7,013 | 2,924 | 62,103
Depreciation
As at 1 October 2024 | 37,792 | 2,924 | 1,995 | 42,711
Provided during the period | 1,946 | 257 | 232 | 2,435
As at 30 September 2025 | 39,738 | 3,181 | 2,227 | 45,146
Net Book Value
As at 30 September 2025 | 12,428 | 3,832 | 697 | 16,957
As at 1 October 2024 | 10,787 | 524 | 929 | 12,240

Page 4
Page 5
W.N. Sales & Engineering Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 700 |  | 700

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 157
Prepayments and accrued income | 1,095 |  | 1,172
Other taxes and social security | - |  | 48
| 1,095 |  | 1,377

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,326 |  | 2,216
Corporation tax | 3,153 |  | 3,133
VAT | 4,697 |  | 2,639
Accruals and deferred income | 1,775 |  | 1,775
Directors' loan accounts | 33,789 |  | 24,379
| 44,740 |  | 34,142

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 1,108

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 October 2024 | 3,060 | 3,060
Utilised | 162 | 162
Balance at 30 September 2025 | 3,222 | 3,222

Page 5
Page 6
W.N. Sales & Engineering Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

11. Related Party Transactions
During the year rent of £12,600 (2024: 12,600) was paid to Mr Sims, a director of the company.
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr S Sims by virtue of his ownership of 80% of the issued share capital in the company.
13. Working Capital Deficit
Current liabilities exceed current assets however, the company is able to meet any liabilities that may fall due.
Page 6