Acorah Software Products - Accounts Production 18.1.170 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 06501980 Mr R M Turner Mr R M Turner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06501980 2025-02-28 06501980 2026-02-28 06501980 2025-03-01 2026-02-28 06501980 frs-core:CurrentFinancialInstruments 2026-02-28 06501980 frs-core:ComputerEquipment 2026-02-28 06501980 frs-core:ComputerEquipment 2025-03-01 2026-02-28 06501980 frs-core:ComputerEquipment 2025-02-28 06501980 frs-core:FurnitureFittings 2026-02-28 06501980 frs-core:FurnitureFittings 2025-03-01 2026-02-28 06501980 frs-core:FurnitureFittings 2025-02-28 06501980 frs-core:PlantMachinery 2025-03-01 2026-02-28 06501980 frs-core:ShareCapital 2026-02-28 06501980 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 06501980 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 06501980 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 06501980 frs-bus:SmallEntities 2025-03-01 2026-02-28 06501980 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 06501980 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 06501980 frs-bus:Director1 2025-03-01 2026-02-28 06501980 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 06501980 frs-countries:EnglandWales 2025-03-01 2026-02-28 06501980 2024-02-29 06501980 2025-02-28 06501980 2024-03-01 2025-02-28 06501980 frs-core:CurrentFinancialInstruments 2025-02-28 06501980 frs-core:ShareCapital 2025-02-28 06501980 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 06501980
3WM Limited
Financial Statements
For The Year Ended 28 February 2026
3WM Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
3WM Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 06501980

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 1,486
|  |  | - |  | 1,486
CURRENT ASSETS
Debtors | 5 | 315 |  | 36,615 |
Cash at bank and in hand |  | - |  | 44,866 |
|  | 315 |  | 81,481 |
Creditors: Amounts Falling Due Within One Year | 6 | - |  | (4,698 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 315 |  | 76,783
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 315 |  | 78,269
NET ASSETS |  |  | 315 |  | 78,269
CAPITAL AND RESERVES
Called up share capital | 7 |  | 101 |  | 101
Profit and Loss Account |  |  | 214 |  | 78,168
SHAREHOLDERS' FUNDS |  |  | 315 |  | 78,269

Page 1
Page 2
3WM Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 R M Turner Director
31 March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
3WM Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
3WM Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06501980 . The registered office is Northgate Business Centre, 38-40 Northgate, Newark, Nottinghamshire, NG24 1EZ.
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 | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 25% 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 2)
1 2
Page 3
Page 4
3WM Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2025 | 756 | 2,478 | 3,234
Additions | - | 250 | 250
Disposals | (756 ) | (2,728 ) | (3,484 )
As at 28 February 2026 | - | - | -
Depreciation
As at 1 March 2025 | 303 | 1,445 | 1,748
Provided during the period | 113 | 320 | 433
Disposals | (416 ) | (1,765 ) | (2,181 )
As at 28 February 2026 | - | - | -
Net Book Value
As at 28 February 2026 | - | - | -
As at 1 March 2025 | 453 | 1,033 | 1,486

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 5,000
Prepayments and accrued income | - |  | 7,152
Other debtors | 315 |  | 3,053
Deferred tax current asset | - |  | 3,718
Director's loan account | - |  | 17,692
| 315 |  | 36,615

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 959
Corporation tax | - |  | (1,795 )
VAT | - |  | 2,007
Other creditors | - |  | 27
Accruals and deferred income | - |  | 3,500
| - |  | 4,698

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 101 |  | 101

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