Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 13176550 Ms Katja Stevens Mr Karl Stevens iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13176550 2024-07-31 13176550 2025-07-31 13176550 2024-08-01 2025-07-31 13176550 frs-core:Non-currentFinancialInstruments 2025-07-31 13176550 frs-core:ComputerEquipment 2025-07-31 13176550 frs-core:ComputerEquipment 2024-08-01 2025-07-31 13176550 frs-core:ComputerEquipment 2024-07-31 13176550 frs-core:FurnitureFittings 2025-07-31 13176550 frs-core:FurnitureFittings 2024-08-01 2025-07-31 13176550 frs-core:FurnitureFittings 2024-07-31 13176550 frs-core:PlantMachinery 2025-07-31 13176550 frs-core:PlantMachinery 2024-08-01 2025-07-31 13176550 frs-core:PlantMachinery 2024-07-31 13176550 frs-core:ShareCapital 2025-07-31 13176550 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 13176550 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 13176550 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 13176550 frs-bus:SmallEntities 2024-08-01 2025-07-31 13176550 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 13176550 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 13176550 frs-bus:Director1 2024-08-01 2025-07-31 13176550 frs-bus:Director2 2024-08-01 2025-07-31 13176550 frs-countries:EnglandWales 2024-08-01 2025-07-31 13176550 2023-07-31 13176550 2024-07-31 13176550 2023-08-01 2024-07-31 13176550 frs-core:Non-currentFinancialInstruments 2024-07-31 13176550 frs-core:ShareCapital 2024-07-31 13176550 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 13176550
Hwgga Studios Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
The Entrepreneurs Accountant (Ripple) Limited
ACCA
Kimberley Northwick
Mark
Highbridge
TA9 4PQ
Hwgga Studios Limited
Contents
Contents

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

Page 1
Hwgga Studios Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 13176550

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 13,484 |  | 13,484
|  |  | 13,484 |  | 13,484
CURRENT ASSETS
Stocks | 5 | - |  | 1,337 |
|  | - |  | 1,337 |
NET CURRENT ASSETS (LIABILITIES) |  |  | - |  | 1,337
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 13,484 |  | 14,821
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (54,439 ) |  | (54,439 )
NET LIABILITIES |  |  | (40,955 ) |  | (39,618 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | (40,957 ) |  | (39,620 )
SHAREHOLDERS' FUNDS |  |  | (40,955) |  | (39,618)

For the year ending 31 July 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 Karl Stevens Director
6 March 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Hwgga Studios Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Hwgga Studios Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13176550 . The registered office is H W G G A Studios, Earlsfield, Park Crescent, Llandrindod Wells, Powys, LD1 6AB.
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:

Plant & Machinery | 7 years straight line
Fixtures & Fittings | 5 years straight line
Computer Equipment | 3 years straight line

2.4. 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: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2024 | 25,670 | 13,082 | 2,909 | 41,661
As at 31 July 2025 | 25,670 | 13,082 | 2,909 | 41,661
Depreciation
As at 1 August 2024 | 14,444 | 10,824 | 2,909 | 28,177
As at 31 July 2025 | 14,444 | 10,824 | 2,909 | 28,177
Net Book Value
As at 31 July 2025 | 11,226 | 2,258 | - | 13,484
As at 1 August 2024 | 11,226 | 2,258 | - | 13,484

Page 2
Page 3
Hwgga Studios Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 1,337

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 54,439 |  | 54,439

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 3