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 07887730 Mr Carl Burgess Mrs Mary Burgess Mr Jay Burgess Mr Harry Wolfman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07887730 2024-12-31 07887730 2025-12-31 07887730 2025-01-01 2025-12-31 07887730 frs-core:CurrentFinancialInstruments 2025-12-31 07887730 frs-core:ComputerEquipment 2025-12-31 07887730 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07887730 frs-core:ComputerEquipment 2024-12-31 07887730 frs-core:FurnitureFittings 2025-12-31 07887730 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07887730 frs-core:FurnitureFittings 2024-12-31 07887730 frs-core:MotorVehicles 2025-12-31 07887730 frs-core:MotorVehicles 2025-01-01 2025-12-31 07887730 frs-core:MotorVehicles 2024-12-31 07887730 frs-core:PlantMachinery 2025-12-31 07887730 frs-core:PlantMachinery 2025-01-01 2025-12-31 07887730 frs-core:PlantMachinery 2024-12-31 07887730 frs-core:WithinOneYear 2025-12-31 07887730 frs-core:OtherReservesSubtotal 2025-12-31 07887730 frs-core:ShareCapital 2025-12-31 07887730 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07887730 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07887730 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07887730 frs-bus:SmallEntities 2025-01-01 2025-12-31 07887730 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07887730 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07887730 frs-bus:Director1 2025-01-01 2025-12-31 07887730 frs-bus:Director2 2025-01-01 2025-12-31 07887730 frs-bus:Director3 2025-01-01 2025-12-31 07887730 frs-bus:Director4 2025-01-01 2025-12-31 07887730 frs-countries:EnglandWales 2025-01-01 2025-12-31 07887730 2023-12-31 07887730 2024-12-31 07887730 2024-01-01 2024-12-31 07887730 frs-core:CurrentFinancialInstruments 2024-12-31 07887730 frs-core:BetweenOneFiveYears 2024-12-31 07887730 frs-core:WithinOneYear 2024-12-31 07887730 frs-core:OtherReservesSubtotal 2024-12-31 07887730 frs-core:ShareCapital 2024-12-31 07887730 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
W140 Spares Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
W140 Spares Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
W140 Spares Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07887730

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 22,725 |  | 14,751
|  |  | 22,725 |  | 14,751
CURRENT ASSETS
Stocks | 5 | 50,000 |  | 35,000 |
Debtors | 6 | 2,944 |  | 4,523 |
Cash at bank and in hand |  | 20,879 |  | 21,704 |
|  | 73,823 |  | 61,227 |
Creditors: Amounts Falling Due Within One Year | 7 | (81,678 ) |  | (119,925 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (7,855 ) |  | (58,698 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 14,870 |  | (43,947 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,673 ) |  | (2,116 )
NET ASSETS/(LIABILITIES) |  |  | 11,197 |  | (46,063 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 200 |  | 200
Other reserves |  |  | (4,000 ) |  | (4,000 )
Profit and Loss Account |  |  | 14,997 |  | (42,263 )
SHAREHOLDERS' FUNDS |  |  | 11,197 |  | (46,063)

Page 1
Page 2
W140 Spares Ltd
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

Mr Jay Burgess Director
6th February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
W140 Spares Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
W140 Spares Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07887730 . The registered office is 139-141 Watling Street, Gillingham, Kent, ME7 2YY.
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 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.

Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 33% on reducing balance

2.4. 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.
2.5. 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 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.
Page 3
Page 4
W140 Spares Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 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 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.
2.8. 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.
2.9. Debtors
Short term debtors are measured at transaction price, less any impairment.
2.10. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial instruments.
2.11. Creditors
Short term creditors are measured at the transaction price.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 5)
8 5
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 22,581 | 18,453 | 8,581 | 10,180 | 59,795
Additions | 7,755 | - | 3,139 | 1,617 | 12,511
As at 31 December 2025 | 30,336 | 18,453 | 11,720 | 11,797 | 72,306
Depreciation
As at 1 January 2025 | 17,665 | 12,437 | 7,210 | 7,732 | 45,044
Provided during the period | 1,451 | 1,504 | 690 | 892 | 4,537
As at 31 December 2025 | 19,116 | 13,941 | 7,900 | 8,624 | 49,581
Net Book Value
As at 31 December 2025 | 11,220 | 4,512 | 3,820 | 3,173 | 22,725
As at 1 January 2025 | 4,916 | 6,016 | 1,371 | 2,448 | 14,751

Page 4
Page 5
W140 Spares Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 50,000 |  | 35,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 28 |  | 75
Other debtors | 2,916 |  | 4,448
| 2,944 |  | 4,523

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 3,081
Trade creditors | 9,068 |  | 4,758
Other creditors | 54,857 |  | 106,076
Taxation and social security | 17,753 |  | 6,010
| 81,678 |  | 119,925

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 3,081
Later than one year and not later than five years | - |  | -
| - |  | 3,081
| - |  | 3,081

9. Share Capital

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

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