Acorah Software Products - Accounts Production 17.1.130 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 03796307 Mr G J Lewis Mr G J Lewis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03796307 2024-06-30 03796307 2025-06-30 03796307 2024-07-01 2025-06-30 03796307 frs-core:CurrentFinancialInstruments 2025-06-30 03796307 frs-core:ComputerEquipment 2025-06-30 03796307 frs-core:ComputerEquipment 2024-07-01 2025-06-30 03796307 frs-core:ComputerEquipment 2024-06-30 03796307 frs-core:ShareCapital 2025-06-30 03796307 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 03796307 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 03796307 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 03796307 frs-bus:SmallEntities 2024-07-01 2025-06-30 03796307 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 03796307 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 03796307 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-06-30 03796307 frs-bus:Director1 2024-07-01 2025-06-30 03796307 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 03796307 frs-countries:EnglandWales 2024-07-01 2025-06-30 03796307 2023-06-30 03796307 2024-06-30 03796307 2023-07-01 2024-06-30 03796307 frs-core:CurrentFinancialInstruments 2024-06-30 03796307 frs-core:ShareCapital 2024-06-30 03796307 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 03796307 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-06-30 03796307 frs-core:TaxLossesCarry-forwardsDeferredTax 2024-06-30
Registered number: 03796307
Webtime Limited
Financial Statements
For The Year Ended 30 June 2025
Webtime Limited
Contents
Contents

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

Page 1
Webtime Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 03796307

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,709 |  | 3,378
|  |  | 1,709 |  | 3,378
CURRENT ASSETS
Stocks | 5 | 6,511 |  | 7,974 |
Debtors | 6 | 840 |  | 1,200 |
Cash at bank and in hand |  | 1,168 |  | 3,979 |
|  | 8,519 |  | 13,153 |
Creditors: Amounts Falling Due Within One Year | 7 | (5,419 ) |  | (12,397 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,100 |  | 756
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,809 |  | 4,134
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (130 ) |  | (183 )
NET ASSETS |  |  | 4,679 |  | 3,951
CAPITAL AND RESERVES
Called up share capital | 9 |  | 20 |  | 20
Profit and Loss Account |  |  | 4,659 |  | 3,931
SHAREHOLDERS' FUNDS |  |  | 4,679 |  | 3,951

Page 1
Page 2
Webtime Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 director acknowledges his 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 G J Lewis Director
28/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Webtime Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Webtime Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03796307 . The registered office is The Burrow, 42 Blakenhall Drive, Lutterworth, Leicestershire, LE17 4DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements have been prepared in £ sterling being the functional currency of the entity.
2.2. Going Concern Disclosure
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 rendering of services. Turnover is reduced for estimated client rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of a 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.
2.4. 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:

Computer Equipment | 33 1/3% per annum straight line

2.5. Stocks and Work in Progress
Work in progress is valued at cost plus an appropriate amount of overhead. 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. 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 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.
Page 3
Page 4
Webtime Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.7. Debtors
Short term debtors are measured at transaction price, less any impairment,
2.8. Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | 8,820
Additions | 285
As at 30 June 2025 | 9,105
Depreciation
As at 1 July 2024 | 5,442
Provided during the period | 1,954
As at 30 June 2025 | 7,396
Net Book Value
As at 30 June 2025 | 1,709
As at 1 July 2024 | 3,378

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 6,511 |  | 7,974

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 840 |  | 1,200

Page 4
Page 5
Webtime Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax (Current liabilities - creditors < 1 year) | 345 |  | -
Other taxes and social security (Current liabilities - creditors < 1 year) | 193 |  | 649
VAT (Current liabilities - creditors < 1 year) | 667 |  | 858
Accruals and deferred income | 1,452 |  | 1,006
Director's loan account | 2,762 |  | 9,884
| 5,419 |  | 12,397

8. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances and unused tax losses. Deferred tax balances have been calculated at 25% being the substantive rate for corporation tax year 2024 and beyond.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | 130 |  | 484
Tax losses carried forward | - |  | (301 )
| 130 |  | 183

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20 |  | 20

10. Dividends
No dividend has been recommended for the current year.
Page 5