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 10983555 Mr Richard Taylor Mrs Alexandra Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10983555 2024-09-30 10983555 2025-09-30 10983555 2024-10-01 2025-09-30 10983555 frs-core:CurrentFinancialInstruments 2025-09-30 10983555 frs-core:ComputerEquipment 2025-09-30 10983555 frs-core:ComputerEquipment 2024-10-01 2025-09-30 10983555 frs-core:ComputerEquipment 2024-09-30 10983555 frs-core:NetGoodwill 2025-09-30 10983555 frs-core:NetGoodwill 2024-10-01 2025-09-30 10983555 frs-core:NetGoodwill 2024-09-30 10983555 frs-core:ShareCapital 2025-09-30 10983555 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10983555 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10983555 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10983555 frs-bus:SmallEntities 2024-10-01 2025-09-30 10983555 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10983555 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10983555 frs-bus:Director1 2024-10-01 2025-09-30 10983555 frs-bus:Director2 2024-10-01 2025-09-30 10983555 frs-countries:EnglandWales 2024-10-01 2025-09-30 10983555 2023-09-30 10983555 2024-09-30 10983555 2023-10-01 2024-09-30 10983555 frs-core:CurrentFinancialInstruments 2024-09-30 10983555 frs-core:ShareCapital 2024-09-30 10983555 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 10983555
Bewt Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
de Jong Phillips Ltd
Chartered Accountants
First Floor
85 Great Portland Street
London
W1W 7LT
Bewt Limited
Contents
Contents

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

Page 1
Bewt Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 10983555

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 755 |  | 953
|  |  | 755 |  | 953
CURRENT ASSETS
Debtors | 6 | 23,504 |  | 35,744 |
Cash at bank and in hand |  | 52,195 |  | 46,099 |
|  | 75,699 |  | 81,843 |
Creditors: Amounts Falling Due Within One Year | 7 | (44,624 ) |  | (40,523 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 31,075 |  | 41,320
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 31,830 |  | 42,273
NET ASSETS |  |  | 31,830 |  | 42,273
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 31,730 |  | 42,173
SHAREHOLDERS' FUNDS |  |  | 31,830 |  | 42,273

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 Richard Taylor Director
7th January 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Bewt Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Bewt Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10983555 . The registered office is 26 Hillcrest Close, Epsom, Surrey, KT18 5JY.
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 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 sale of goods and 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
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:

Computer Equipment | straight line over 3 years

2.5. Financial Instruments
The company accounts for its financial transactions in accordance with Section 11 and Section 12 of FRS 102.
The company only enters into basic financial instruments 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.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.
Short term debtors and creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.6. 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 year 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 asset reflects 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.
Page 2
Page 3
Bewt Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 12,000
As at 30 September 2025 | 12,000
Amortisation
As at 1 October 2024 | 12,000
As at 30 September 2025 | 12,000
Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | -

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 October 2024 | 4,985
Additions | 535
Disposals | (70 )
As at 30 September 2025 | 5,450
Depreciation
As at 1 October 2024 | 4,032
Provided during the period | 733
Disposals | (70 )
As at 30 September 2025 | 4,695
Net Book Value
As at 30 September 2025 | 755
As at 1 October 2024 | 953

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 22,897 |  | 35,744
Prepayments and accrued income | 607 |  | -
| 23,504 |  | 35,744

Page 3
Page 4
Bewt Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 156 |  | 232
Other taxes and social security | 34,050 |  | 32,252
VAT | 9,986 |  | 7,880
Directors' loan accounts | 432 |  | 159
| 44,624 |  | 40,523

8. Share Capital

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

Page 4