Acorah Software Products - Accounts Production 16.8.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 03821469 Mr Anthony Webb Mr Jonathan Webb Mrs Jennifer Webb Mrs Louise Webb Mr Jonathan Webb iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03821469 2024-09-30 03821469 2025-09-30 03821469 2024-10-01 2025-09-30 03821469 frs-core:CurrentFinancialInstruments 2025-09-30 03821469 frs-core:Non-currentFinancialInstruments 2025-09-30 03821469 frs-core:BetweenOneFiveYears 2025-09-30 03821469 frs-core:ComputerEquipment 2025-09-30 03821469 frs-core:ComputerEquipment 2024-10-01 2025-09-30 03821469 frs-core:ComputerEquipment 2024-09-30 03821469 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 03821469 frs-core:NetGoodwill 2025-09-30 03821469 frs-core:NetGoodwill 2024-10-01 2025-09-30 03821469 frs-core:NetGoodwill 2024-09-30 03821469 frs-core:MotorVehicles 2025-09-30 03821469 frs-core:MotorVehicles 2024-10-01 2025-09-30 03821469 frs-core:MotorVehicles 2024-09-30 03821469 frs-core:WithinOneYear 2025-09-30 03821469 frs-core:ShareCapital 2025-09-30 03821469 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 03821469 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 03821469 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 03821469 frs-bus:SmallEntities 2024-10-01 2025-09-30 03821469 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 03821469 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 03821469 frs-core:ListedExchangeTraded 2025-09-30 03821469 frs-core:ListedExchangeTraded 2024-09-30 03821469 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-09-30 03821469 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-09-30 03821469 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-09-30 03821469 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-09-30 03821469 frs-bus:Director1 2024-10-01 2025-09-30 03821469 frs-bus:Director2 2024-10-01 2025-09-30 03821469 frs-bus:Director3 2024-10-01 2025-09-30 03821469 frs-bus:Director4 2024-10-01 2025-09-30 03821469 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 03821469 frs-countries:EnglandWales 2024-10-01 2025-09-30 03821469 2023-09-30 03821469 2024-09-30 03821469 2023-10-01 2024-09-30 03821469 frs-core:CurrentFinancialInstruments 2024-09-30 03821469 frs-core:Non-currentFinancialInstruments 2024-09-30 03821469 frs-core:BetweenOneFiveYears 2024-09-30 03821469 frs-core:WithinOneYear 2024-09-30 03821469 frs-core:ShareCapital 2024-09-30 03821469 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 03821469
Active Weed Control Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03821469
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 14,517 19,435
Investments 6 3,000 3,000
17,517 22,435
CURRENT ASSETS
Stocks 7 350 350
Debtors 8 42,354 601,166
Cash at bank and in hand 42,218 21,294
84,922 622,810
Creditors: Amounts Falling Due Within One Year 9 (64,807 ) (125,557 )
NET CURRENT ASSETS (LIABILITIES) 20,115 497,253
TOTAL ASSETS LESS CURRENT LIABILITIES 37,632 519,688
Creditors: Amounts Falling Due After More Than One Year 10 (24,635 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,629 ) (4,859 )
NET ASSETS 9,368 514,829
CAPITAL AND RESERVES
Called up share capital 12 101 101
Profit and Loss Account 9,267 514,728
SHAREHOLDERS' FUNDS 9,368 514,829
Page 1
Page 2
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 Jonathan Webb
Director
12 December 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
Active Weed Control Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03821469 . The registered office is 47 Crescent Road, Rowley Park, Stafford, Staffordshire, ST17 9AN.
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 represents net invoiced sales of goods and services, excluding value added tax.
Revenue is recognised as the company becomes entitled to consideration for the goods and
services supplied. Therefore, turnover also includes the element of work completed but not yet
invoiced on service contracts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill acquired has now been fully amortised.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost.  After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
2.5. 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:
Motor Vehicles 25% reducing balance
Computer Equipment 33% reducing balance
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. 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.
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2.8. 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. Intangible Assets
Goodwill
£
Cost
As at 1 October 2024 151,375
As at 30 September 2025 151,375
Amortisation
As at 1 October 2024 151,375
As at 30 September 2025 151,375
Net Book Value
As at 30 September 2025 -
As at 1 October 2024 -
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 October 2024 52,279 4,705 56,984
As at 30 September 2025 52,279 4,705 56,984
Depreciation
As at 1 October 2024 33,576 3,973 37,549
Provided during the period 4,676 242 4,918
As at 30 September 2025 38,252 4,215 42,467
...CONTINUED
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Net Book Value
As at 30 September 2025 14,027 490 14,517
As at 1 October 2024 18,703 732 19,435
6. Investments
Listed
£
Cost or Valuation
As at 1 October 2024 3,000
As at 30 September 2025 3,000
Provision
As at 1 October 2024 -
As at 30 September 2025 -
Net Book Value
As at 30 September 2025 3,000
As at 1 October 2024 3,000
7. Stocks
2025 2024
£ £
Stock 350 350
8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 41,129 56,520
Amounts owed by group undertakings - 543,012
Other debtors 1,225 1,634
42,354 601,166
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,790 18,318
Trade creditors 71 6,793
Bank loans and overdrafts 4,169 22,234
Other creditors 15,281 28,830
Taxation and social security 41,496 49,382
64,807 125,557
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10. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,739 -
Bank loans 13,896 -
24,635 -
11. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,790 18,318
Later than one year and not later than five years 10,739 -
14,529 18,318
14,529 18,318
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 101 101
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