Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07070760 Mrs Catherine Worthington Mr Peter Worthington Mr Benjamin Hull Mrs Suzanne Hull iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07070760 2024-12-31 07070760 2025-12-31 07070760 2025-01-01 2025-12-31 07070760 frs-core:CurrentFinancialInstruments 2025-12-31 07070760 frs-core:Non-currentFinancialInstruments 2025-12-31 07070760 frs-core:BetweenOneFiveYears 2025-12-31 07070760 frs-core:ComputerEquipment 2025-12-31 07070760 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07070760 frs-core:ComputerEquipment 2024-12-31 07070760 frs-core:FurnitureFittings 2025-12-31 07070760 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07070760 frs-core:FurnitureFittings 2024-12-31 07070760 frs-core:MotorVehicles 2025-12-31 07070760 frs-core:MotorVehicles 2025-01-01 2025-12-31 07070760 frs-core:MotorVehicles 2024-12-31 07070760 frs-core:WithinOneYear 2025-12-31 07070760 frs-core:SharePremium 2025-12-31 07070760 frs-core:ShareCapital 2025-12-31 07070760 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07070760 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07070760 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07070760 frs-bus:SmallEntities 2025-01-01 2025-12-31 07070760 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 07070760 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07070760 frs-core:DeferredTaxation 2025-01-01 2025-12-31 07070760 frs-core:DeferredTaxation 2024-12-31 07070760 frs-core:DeferredTaxation 2025-12-31 07070760 frs-bus:Director1 2025-01-01 2025-12-31 07070760 frs-bus:Director2 2025-01-01 2025-12-31 07070760 frs-bus:Director3 2025-01-01 2025-12-31 07070760 frs-bus:Director4 2025-01-01 2025-12-31 07070760 frs-countries:EnglandWales 2025-01-01 2025-12-31 07070760 2023-12-31 07070760 2024-12-31 07070760 2024-01-01 2024-12-31 07070760 frs-core:CurrentFinancialInstruments 2024-12-31 07070760 frs-core:Non-currentFinancialInstruments 2024-12-31 07070760 frs-core:BetweenOneFiveYears 2024-12-31 07070760 frs-core:MotorVehicles 2024-01-01 2024-12-31 07070760 frs-core:WithinOneYear 2024-12-31 07070760 frs-core:SharePremium 2024-12-31 07070760 frs-core:ShareCapital 2024-12-31 07070760 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07070760
Worthers Limited
Financial Statements
For The Year Ended 31 December 2025
Worthers Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—8

Page 1
Worthers Limited
Accountants' Report
For The Year Ended 31 December 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Worthers Limited for the year ended 31 December 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Worthers Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Worthers Limited , as a body, in accordance with the terms of our engagement letter dated 27 September 2011. Our work has been undertaken solely to prepare for your approval the accounts of Worthers Limited and state those matters that we have agreed to state to the directors of Worthers Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Worthers Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Worthers Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Worthers Limited . You consider that Worthers Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Worthers Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

22 January 2026

Pinstripe Ltd
Pure Offices Kestrel Court
Harbour Road
Portishead
Bristol
BS20 7AN
Page 1
Page 2
Worthers Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07070760

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 57,930 |  | 17,270
|  |  | 57,930 |  | 17,270
CURRENT ASSETS
Debtors | 5 | 209,035 |  | 243,673 |
Cash at bank and in hand |  | 671,217 |  | 339,716 |
|  | 880,252 |  | 583,389 |
Creditors: Amounts Falling Due Within One Year | 6 | (358,045 ) |  | (317,893 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 522,207 |  | 265,496
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 580,137 |  | 282,766
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (47,891 ) |  | (18,211 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (14,482 ) |  | (4,317 )
NET ASSETS |  |  | 517,764 |  | 260,238
CAPITAL AND RESERVES
Called up share capital | 10 |  | 200 |  | 200
Share premium account |  |  | 6,354 |  | 6,354
Profit and Loss Account |  |  | 511,210 |  | 253,684
SHAREHOLDERS' FUNDS |  |  | 517,764 |  | 260,238

Page 2
Page 3
Worthers Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Mrs Catherine Worthington Director
22 January 2026

The notes on pages 4 to 8 form part of these financial statements.
Page 3
Page 4
Worthers Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Worthers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07070760 . The registered office is Breathe House Kenn Road, Kenn, Clevedon, North Somerset, BS21 6TJ.
The presentation currency of the financial statements is the Pound Sterling (£)
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 the revenue generated from the sale of services. Revenue is measured at the fair value of the consideration received and receivable excluding value added tax.
Revenue from services is recognised when services have been provided and the contractual right to the consideration has been earned. For incomplete contracts an assessment is made of the extent to which revenue has been earned.
2.3. Research and Development
Expenditure on research and development is written off in the year in which it is incurred.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses
Depreciation is provided at following annual rates in order 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 | 20% on cost
Fixtures & Fittings | 25% on cost
Computer Equipment | 25% on cost

2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter with a full charge on the year of acquisition.
The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.6. Financial Instruments
Financial liabilities and equity instruments are classified and accounted for according to the substance of contractual arrangements, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Page 4
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Worthers Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.9. 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.
2.10. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
The average number of employees, including directors, during the year was 21 (2024: 21)
21 21
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | - | 11,337 | 42,623 | 53,960
Additions | 51,990 | - | 4,552 | 56,542
Disposals | - | - | (5,188 ) | (5,188 )
As at 31 December 2025 | 51,990 | 11,337 | 41,987 | 105,314

...CONTINUED
Page 5
Page 6
Worthers Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | - | 8,614 | 28,076 | 36,690
Provided during the period | 6,932 | 1,440 | 7,510 | 15,882
Disposals | - | - | (5,188 ) | (5,188 )
As at 31 December 2025 | 6,932 | 10,054 | 30,398 | 47,384
Net Book Value
As at 31 December 2025 | 45,058 | 1,283 | 11,589 | 57,930
As at 1 January 2025 | - | 2,723 | 14,547 | 17,270

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 45,058 |  | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 140,977 |  | 178,078
Other debtors | 68,058 |  | 65,595
| 209,035 |  | 243,673

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 9,998 |  | -
Trade creditors | 7,672 |  | 19,859
Bank loans and overdrafts | 10,312 |  | 10,057
Other creditors | 137,309 |  | 172,418
Taxation and social security | 192,754 |  | 115,559
| 358,045 |  | 317,893

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 39,992 |  | -
Bank loans | 7,899 |  | 18,211
| 47,891 |  | 18,211

Page 6
Page 7
Worthers Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 9,998 |  | -
Later than one year and not later than five years | 39,992 |  | -
| 49,990 |  | -
| 49,990 |  | -

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 January 2025 | 4,317 | 4,317
Deferred taxation | 10,165 | 10,165
Balance at 31 December 2025 | 14,482 | 14,482

The provision for deferred taxation is made up of accelerated capital allowances.
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 5,482 |  | 19,941
Later than one year and not later than five years | 6,203 |  | 11,685
| 11,685 |  | 31,626

Page 7
Page 8
Worthers Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
12. Related Party Transactions
During the year, total dividends of £101,500 (2024 - £100,500) were paid to the directors.
The company is controlled by Mr P Worthington and Mrs C Worthington by virtue of their shareholdings.
Mrs Worthington is a director and shareholder of Disati Ltd. Worthers Limited traded with Disati Ltd during the accounting period generating purchase transactions of £1,158 (2024: £Nil). All transactions were undertaken on an arms length basis at market value.
Mr & Mrs Worthington are directors and shareholders of Breathe Success Limited. Worthers Limited traded with Breathe Success Limited during the accounting period generating sales transactions of £24 (2024: £36) and purchase transactions of £37,200 (2024: £37,200). All transactions were undertaken on an arms length basis at market value.
The company maintaned a loan to Breathe Success Limited during the accounting period. The amount owed to the company as at 31 December 2025 was £50,000 (2024: £50,000).
Other than movements on the shareholder's loan accounts with the company, there were no other advances, credits and guarantees with the shareholders during the accounting period.
All of the above loans are unsecured, interest free and repayable on demand.
Page 8