Acorah Software Products - Accounts Production 16.7.461 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 02290150 Mrs Ann Riggs Mr Michael Riggs Mr Michael Riggs iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02290150 2024-09-30 02290150 2025-09-30 02290150 2024-10-01 2025-09-30 02290150 frs-core:CurrentFinancialInstruments 2025-09-30 02290150 frs-core:ComputerEquipment 2025-09-30 02290150 frs-core:ComputerEquipment 2024-10-01 2025-09-30 02290150 frs-core:ComputerEquipment 2024-09-30 02290150 frs-core:FurnitureFittings 2025-09-30 02290150 frs-core:FurnitureFittings 2024-10-01 2025-09-30 02290150 frs-core:FurnitureFittings 2024-09-30 02290150 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 02290150 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 02290150 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 02290150 frs-core:MotorVehicles 2025-09-30 02290150 frs-core:MotorVehicles 2024-10-01 2025-09-30 02290150 frs-core:MotorVehicles 2024-09-30 02290150 frs-core:PlantMachinery 2024-10-01 2025-09-30 02290150 frs-core:ShareCapital 2025-09-30 02290150 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 02290150 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 02290150 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 02290150 frs-bus:SmallEntities 2024-10-01 2025-09-30 02290150 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 02290150 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 02290150 frs-core:ListedExchangeTraded 2025-09-30 02290150 frs-core:ListedExchangeTraded 2024-09-30 02290150 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-09-30 02290150 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-09-30 02290150 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-09-30 02290150 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-09-30 02290150 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-09-30 02290150 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-09-30 02290150 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-09-30 02290150 frs-bus:Director1 2024-10-01 2025-09-30 02290150 frs-bus:Director2 2024-10-01 2025-09-30 02290150 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 02290150 frs-countries:EnglandWales 2024-10-01 2025-09-30 02290150 2023-09-30 02290150 2024-09-30 02290150 2023-10-01 2024-09-30 02290150 frs-core:CurrentFinancialInstruments 2024-09-30 02290150 frs-core:ShareCapital 2024-09-30 02290150 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 02290150
W.E.P. Express Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
H & E Johnson
W.E.P. Express Limited
Contents
Contents

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

Page 1
W.E.P. Express Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 02290150

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 439,100 |  | 460,509
Investments | 5 |  | 4,261,258 |  | 3,775,558
|  |  | 4,700,358 |  | 4,236,067
CURRENT ASSETS
Cash at bank and in hand |  | 49,827 |  | 64,903 |
|  | 49,827 |  | 64,903 |
Creditors: Amounts Falling Due Within One Year | 7 | (13,983 ) |  | (18,919 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 35,844 |  | 45,984
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,736,202 |  | 4,282,051
NET ASSETS |  |  | 4,736,202 |  | 4,282,051
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 4,735,202 |  | 4,281,051
SHAREHOLDERS' FUNDS |  |  | 4,736,202 |  | 4,282,051

Page 1
Page 2
W.E.P. Express Limited
Balance Sheet (continued)
As At 30 September 2025
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 Michael Riggs Director
12/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
W.E.P. Express Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
W.E.P. Express Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02290150 . The registered office is The Bays,Manor Close, Leighton Road, Billington,Beds, LU7 9HF.
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.
2.3. 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:

Freehold | No depreciation provided
Plant & Machinery | 25% on the reducing balance
Motor Vehicles | 25% on the reducing balance
Fixtures & Fittings | 25% on the reducing balance
Computer Equipment | 25% on the reducing balance

2.4. 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.
Page 3
Page 4
W.E.P. Express Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 374,872 | 183,647 | 9,729 | 2,885 | 571,133
As at 30 September 2025 | 374,872 | 183,647 | 9,729 | 2,885 | 571,133
Depreciation
As at 1 October 2024 | - | 103,348 | 5,733 | 1,543 | 110,624
Provided during the period | - | 20,075 | 999 | 335 | 21,409
As at 30 September 2025 | - | 123,423 | 6,732 | 1,878 | 132,033
Net Book Value
As at 30 September 2025 | 374,872 | 60,224 | 2,997 | 1,007 | 439,100
As at 1 October 2024 | 374,872 | 80,299 | 3,996 | 1,342 | 460,509

5. Investments

| Listed
--- | ---
| £
Cost
As at 1 October 2024 | 3,775,558
Additions | 122,758
Disposals | (68,146 )
Revaluations | 431,088
As at 30 September 2025 | 4,261,258
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 4,261,258
As at 1 October 2024 | 3,775,558

Page 4
Page 5
W.E.P. Express Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 7,714 |  | 10,924
Taxation and social security | 6,269 |  | 7,995
| 13,983 |  | 18,919

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 5