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 11725251 Mrs Gemma Brown Mr Marcus Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11725251 2024-12-31 11725251 2025-12-31 11725251 2025-01-01 2025-12-31 11725251 frs-core:CurrentFinancialInstruments 2025-12-31 11725251 frs-core:Non-currentFinancialInstruments 2025-12-31 11725251 frs-core:ComputerEquipment 2025-12-31 11725251 frs-core:ComputerEquipment 2025-01-01 2025-12-31 11725251 frs-core:ComputerEquipment 2024-12-31 11725251 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 11725251 frs-core:MotorVehicles 2025-12-31 11725251 frs-core:MotorVehicles 2025-01-01 2025-12-31 11725251 frs-core:MotorVehicles 2024-12-31 11725251 frs-core:OtherResidualIntangibleAssets 2025-12-31 11725251 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 11725251 frs-core:OtherResidualIntangibleAssets 2024-12-31 11725251 frs-core:PlantMachinery 2025-12-31 11725251 frs-core:PlantMachinery 2025-01-01 2025-12-31 11725251 frs-core:PlantMachinery 2024-12-31 11725251 frs-core:ShareCapital 2025-12-31 11725251 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11725251 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11725251 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11725251 frs-bus:SmallEntities 2025-01-01 2025-12-31 11725251 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 11725251 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11725251 frs-bus:Director1 2025-01-01 2025-12-31 11725251 frs-bus:Director2 2025-01-01 2025-12-31 11725251 frs-countries:EnglandWales 2025-01-01 2025-12-31 11725251 2023-12-31 11725251 2024-12-31 11725251 2024-01-01 2024-12-31 11725251 frs-core:CurrentFinancialInstruments 2024-12-31 11725251 frs-core:Non-currentFinancialInstruments 2024-12-31 11725251 frs-core:ShareCapital 2024-12-31 11725251 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 11725251
Wooden Roots Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Wooden Roots Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Wooden Roots Limited
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Report of the Accountant to the directors of Wooden Roots Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 December 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

06/02/2026

Van Dijk Accountants
Georgian House
34 Thoroughfare
Halesworth
Suffolk
IP19 8AP
Page 1
Page 2
Wooden Roots Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 11725251

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,712 |  | 1,926
Tangible Assets | 5 |  | 19,010 |  | 21,540
|  |  | 20,722 |  | 23,466
CURRENT ASSETS
Stocks | 6 | 44,015 |  | 36,540 |
Debtors | 7 | 614 |  | 2,674 |
Cash at bank and in hand |  | 56,040 |  | 39,966 |
|  | 100,669 |  | 79,180 |
Creditors: Amounts Falling Due Within One Year | 8 | (113,505 ) |  | (106,652 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (12,836 ) |  | (27,472 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,886 |  | (4,006 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (833 ) |  | (2,250 )
NET ASSETS/(LIABILITIES) |  |  | 7,053 |  | (6,256 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 6,953 |  | (6,356 )
SHAREHOLDERS' FUNDS |  |  | 7,053 |  | (6,256)

Page 2
Page 3
Wooden Roots 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 Gemma Brown Director | Mr Marcus Brown Director
06/02/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Wooden Roots Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Wooden Roots Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11725251 . The registered office is Georgian House, 34 Thoroughfare, Halesworth, Suffolk, IP19 8AP.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 - Other Intangible
Other intangible assets is the trademark. It is amortised to profit and loss account over its estimated economic life of 10 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:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 15% reducing balance

Page 4
Page 5
Wooden Roots Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 2,140
As at 31 December 2025 | 2,140
Amortisation
As at 1 January 2025 | 214
Provided during the period | 214
As at 31 December 2025 | 428
Net Book Value
As at 31 December 2025 | 1,712
As at 1 January 2025 | 1,926

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 37,498 | 16,000 | 6,070 | 59,568
Additions | - | - | 2,837 | 2,837
As at 31 December 2025 | 37,498 | 16,000 | 8,907 | 62,405
Depreciation
As at 1 January 2025 | 23,230 | 13,153 | 1,645 | 38,028
Provided during the period | 3,566 | 712 | 1,089 | 5,367
As at 31 December 2025 | 26,796 | 13,865 | 2,734 | 43,395
Net Book Value
As at 31 December 2025 | 10,702 | 2,135 | 6,173 | 19,010
As at 1 January 2025 | 14,268 | 2,847 | 4,425 | 21,540

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 44,015 |  | 36,540

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 614 |  | 2,674

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
VAT | 660 |  | 336
Other creditors | 2,305 |  | 51
Accruals and deferred income | 1,150 |  | 1,098
Directors' loan accounts | 109,390 |  | 105,167
| 113,505 |  | 106,652

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 833 |  | 2,250

10. Share Capital

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

Page 6