Acorah Software Products - Accounts Production 18.1.170 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 00208652 Mr J Martin Miss S Martin Miss S Martin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00208652 2024-09-30 00208652 2025-09-30 00208652 2024-10-01 2025-09-30 00208652 frs-core:CurrentFinancialInstruments 2025-09-30 00208652 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 00208652 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 00208652 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 00208652 frs-core:MotorVehicles 2025-09-30 00208652 frs-core:MotorVehicles 2024-10-01 2025-09-30 00208652 frs-core:MotorVehicles 2024-09-30 00208652 frs-core:PlantMachinery 2025-09-30 00208652 frs-core:PlantMachinery 2024-10-01 2025-09-30 00208652 frs-core:PlantMachinery 2024-09-30 00208652 frs-core:CapitalRedemptionReserve 2025-09-30 00208652 frs-core:ShareCapital 2025-09-30 00208652 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 00208652 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 00208652 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 00208652 frs-bus:SmallEntities 2024-10-01 2025-09-30 00208652 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 00208652 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 00208652 frs-bus:Director1 2024-10-01 2025-09-30 00208652 frs-bus:Director2 2024-10-01 2025-09-30 00208652 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 00208652 frs-countries:EnglandWales 2024-10-01 2025-09-30 00208652 2023-09-30 00208652 2024-09-30 00208652 2023-10-01 2024-09-30 00208652 frs-core:CurrentFinancialInstruments 2024-09-30 00208652 frs-core:CapitalRedemptionReserve 2024-09-30 00208652 frs-core:ShareCapital 2024-09-30 00208652 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 00208652
W.Martin,Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
W.Martin,Limited
Contents
Contents

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

Page 1
W.Martin,Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 00208652

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 5,227 |  | 3,519
|  |  | 5,227 |  | 3,519
CURRENT ASSETS
Stocks | 6 | 11,397 |  | 12,241 |
Debtors | 7 | 524 |  | 391 |
Cash at bank and in hand |  | 10,234 |  | 11,538 |
|  | 22,155 |  | 24,170 |
Creditors: Amounts Falling Due Within One Year | 8 | (3,409 ) |  | (5,130 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 18,746 |  | 19,040
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 23,973 |  | 22,559
NET ASSETS |  |  | 23,973 |  | 22,559
CAPITAL AND RESERVES
Called up share capital | 9 |  | 8,000 |  | 8,000
Capital redemption reserve |  |  | 20,062 |  | 20,062
Profit and Loss Account |  |  | (4,089 ) |  | (5,503 )
SHAREHOLDERS' FUNDS |  |  | 23,973 |  | 22,559

Page 1
Page 2
W.Martin,Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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

Miss S Martin Director
02/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
W.Martin,Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
W.Martin,Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00208652 . The registered office is 73 Cheriton High Street, Folkestone, Kent, CT19 4HE.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
2. Statement of Compliance
The financial statements have been prepared 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.
3. Accounting Policies
3.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention.
3.2. Going Concern Disclosure
The directors have 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.
3.3. Significant judgements and estimations
No judgements have been made in the process of applying the accounting policies that have had a significant effect on the amounts recognised in the financial statements.
No key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year have been made.
3.4. 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. 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.
3.5. 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:

Freehold | 0%
Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance

3.6. 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.
3.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3.8. Interest Receivable
Interest income is recognised in the profit and loss account using the effective interest method.
Page 3
Page 4
W.Martin,Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3.9. Interest Payable
Finance costs are charged to the profit and loss account over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
3.10. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3.11. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3.12. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.
4. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 October 2024 | 3,337 | 7,207 | - | 10,544
Additions | - | 208 | 2,079 | 2,287
As at 30 September 2025 | 3,337 | 7,415 | 2,079 | 12,831
Depreciation
As at 1 October 2024 | - | 7,025 | - | 7,025
Provided during the period | - | 59 | 520 | 579
As at 30 September 2025 | - | 7,084 | 520 | 7,604
Net Book Value
As at 30 September 2025 | 3,337 | 331 | 1,559 | 5,227
As at 1 October 2024 | 3,337 | 182 | - | 3,519

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 11,397 |  | 12,241

Page 4
Page 5
W.Martin,Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 524 |  | 391

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,453 |  | 2,554
Other creditors | 1,503 |  | 1,427
Taxation and social security | 453 |  | 1,149
| 3,409 |  | 5,130

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 8,000 |  | 8,000

Page 5