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 09572484 Mr Craig Worrall Mrs Elizabeth Worrall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09572484 2024-12-31 09572484 2025-12-31 09572484 2025-01-01 2025-12-31 09572484 frs-core:CurrentFinancialInstruments 2025-12-31 09572484 frs-core:ComputerEquipment 2025-12-31 09572484 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09572484 frs-core:ComputerEquipment 2024-12-31 09572484 frs-core:MotorVehicles 2025-12-31 09572484 frs-core:MotorVehicles 2025-01-01 2025-12-31 09572484 frs-core:MotorVehicles 2024-12-31 09572484 frs-core:ShareCapital 2025-12-31 09572484 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 09572484 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09572484 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09572484 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09572484 frs-bus:SmallEntities 2025-01-01 2025-12-31 09572484 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09572484 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09572484 frs-bus:Director1 2025-01-01 2025-12-31 09572484 frs-bus:Director2 2025-01-01 2025-12-31 09572484 frs-core:CurrentFinancialInstruments 1 2025-12-31 09572484 frs-countries:EnglandWales 2025-01-01 2025-12-31 09572484 2023-12-31 09572484 2024-12-31 09572484 2024-01-01 2024-12-31 09572484 frs-core:CurrentFinancialInstruments 2024-12-31 09572484 frs-core:ShareCapital 2023-12-31 09572484 frs-core:ShareCapital 2024-12-31 09572484 frs-core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 09572484 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-12-31 09572484 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09572484 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 09572484
Worrall Financial Management Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Footprints Accountancy
CIMA
24 Gander Lane
Barlborough
Chesterfield
S43 4PZ
Worrall Financial Management Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Statement of Changes in Equity | 2
Notes to the Financial Statements | 3—4

Page 1
Worrall Financial Management Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09572484

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 11,717 |  | -
|  |  | 11,717 |  | -
CURRENT ASSETS
Cash at bank and in hand |  | 27,951 |  | 24,692 |
|  | 27,951 |  | 24,692 |
Creditors: Amounts Falling Due Within One Year | 5 | (39,374 ) |  | (24,183 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (11,423 ) |  | 509
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 294 |  | 509
NET ASSETS |  |  | 294 |  | 509
CAPITAL AND RESERVES
Called up share capital | 6 |  | 101 |  | 101
Profit and Loss Account |  |  | 193 |  | 408
SHAREHOLDERS' FUNDS |  |  | 294 |  | 509

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 Craig Worrall Director | Mrs Elizabeth Worrall Director
23 January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 1
Page 2
Worrall Financial Management Limited
Statement of Changes in Equity
For The Year Ended 31 December 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 January 2024 | 101 | 222 | 323
Profit for the year and total comprehensive income | - | 686 | 686
Dividends paid | - | (500) | (500)
As at 31 December 2024 and 1 January 2025 | 101 | 408 | 509
Profit for the year and total comprehensive income | - | 24,285 | 24,285
Dividends paid | - | (24,500) | (24,500)
As at 31 December 2025 | 101 | 193 | 294

Page 2
Page 3
Worrall Financial Management Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Worrall Financial Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09572484 . The registered office is 68 Broadlands Avenue Owlthorpe, Sheffield, S20 6RL.
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. 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:

Motor Vehicles | 25% SL
Computer Equipment | 33% SL

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 year 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 asset reflects 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.
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Page 4
Worrall Financial Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | - | 4,594 | 4,594
Additions | 14,375 | 1,170 | 15,545
As at 31 December 2025 | 14,375 | 5,764 | 20,139
Depreciation
As at 1 January 2025 | - | 4,594 | 4,594
Provided during the period | 3,594 | 234 | 3,828
As at 31 December 2025 | 3,594 | 4,828 | 8,422
Net Book Value
As at 31 December 2025 | 10,781 | 936 | 11,717
As at 1 January 2025 | - | - | -

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 5,713 |  | 2,532
Other taxes and social security | 273 |  | 392
Shareholder Loan Account | 500 |  | -
Directors' loan accounts | 32,888 |  | 21,259
| 39,374 |  | 24,183

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 101 |  | 101

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