Acorah Software Products - Accounts Production 16.6.920 false true 31 January 2025 1 February 2024 false 1 February 2025 31 December 2025 31 December 2025 05015140 Mr Stephen Linn Mr Keith Wells Mr Keith Wells iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05015140 2025-01-31 05015140 2025-12-31 05015140 2025-02-01 2025-12-31 05015140 frs-core:Non-currentFinancialInstruments 2025-12-31 05015140 frs-core:InvestmentPropertyIncludedWithinPPE 2025-12-31 05015140 frs-core:InvestmentPropertyIncludedWithinPPE 2025-02-01 2025-12-31 05015140 frs-core:InvestmentPropertyIncludedWithinPPE 2025-01-31 05015140 frs-core:RevaluationReserve 2025-02-01 2025-12-31 05015140 frs-core:RevaluationReserve 2025-01-31 05015140 frs-core:RevaluationReserve 2025-12-31 05015140 frs-core:ShareCapital 2025-12-31 05015140 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05015140 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2025-12-31 05015140 frs-bus:FilletedAccounts 2025-02-01 2025-12-31 05015140 frs-bus:SmallEntities 2025-02-01 2025-12-31 05015140 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2025-12-31 05015140 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2025-12-31 05015140 frs-bus:Director1 2025-02-01 2025-12-31 05015140 frs-bus:Director2 2025-02-01 2025-12-31 05015140 frs-bus:CompanySecretary1 2025-02-01 2025-12-31 05015140 frs-countries:EnglandWales 2025-02-01 2025-12-31 05015140 2024-01-31 05015140 2025-01-31 05015140 2024-02-01 2025-01-31 05015140 frs-core:Non-currentFinancialInstruments 2025-01-31 05015140 frs-core:RevaluationReserve 2025-01-31 05015140 frs-core:ShareCapital 2025-01-31 05015140 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 05015140
Wellinn Developments Limited
Unaudited Financial Statements
For the Period 1 February 2025 to 31 December 2025
Wellinn Developments Limited
Contents
Contents

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

Page 1
Wellinn Developments Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05015140

| 31 December 2025 | 31 January 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 562,000
|  |  | - |  | 562,000
CURRENT ASSETS
Debtors | 5 | - |  | 1,591 |
Cash at bank and in hand |  | 4,591 |  | 3,716 |
|  | 4,591 |  | 5,307 |
Creditors: Amounts Falling Due Within One Year | 6 | (4,412 ) |  | (34,986 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 179 |  | (29,679 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 179 |  | 532,321
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (251,648 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (69,229 )
NET ASSETS |  |  | 179 |  | 211,444
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Revaluation reserve | 11 |  | - |  | 207,686
Profit and Loss Account |  |  | 177 |  | 3,756
SHAREHOLDERS' FUNDS |  |  | 179 |  | 211,444

Page 1
Page 2
Wellinn Developments Limited
Balance Sheet (continued)
As At 31 December 2025
For the period 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 Stephen Linn Director | Mr Keith Wells Director
12 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Wellinn Developments Limited
Notes to the Financial Statements
For the Period 1 February 2025 to 31 December 2025
Notes to the Financial Statements
1. General Information
Wellinn Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05015140 . The registered office is 20 Tregaron Avenue, Portsmouth, PO6 2JX.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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 rental income received during the period stated. These figures are exclusive of any allowable expenses or deductions and represent gross income only.
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:
2.4. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the revaluation reserve.
2.5. 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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2025: NIL)
- -
Page 3
Page 4
Wellinn Developments Limited
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 31 December 2025
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost or Valuation
As at 1 February 2025 | 562,000
Disposals | (562,000 )
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | -
As at 1 February 2025 | 562,000

Cost or valuation as at 31 December 2025 represented by:

| Investment Properties
--- | ---
| £
| -

5. Debtors

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 1,591

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 4,412 |  | 34,986

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

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 251,648

8. Secured Creditors
Of the creditors the following amounts are secured.

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 251,648

Page 4
Page 5
Wellinn Developments Limited
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 31 December 2025
9. Share Capital

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Directors Advances, Credits and Guarantees
At the year end the company owed £4,412 (2025: £34,084) to the directors.
11. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 February 2025 | 207,686
Transfer to profit and loss | (207,686 )
As at 31 December 2025 | -

Page 5