Acorah Software Products - Accounts Production 18.1.170 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08326477 Mr T Robb Mr T Robb true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08326477 2024-12-31 08326477 2025-12-31 08326477 2025-01-01 2025-12-31 08326477 frs-core:CurrentFinancialInstruments 2025-12-31 08326477 frs-core:ComputerEquipment 2025-12-31 08326477 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08326477 frs-core:ComputerEquipment 2024-12-31 08326477 frs-core:NetGoodwill 2025-12-31 08326477 frs-core:NetGoodwill 2025-01-01 2025-12-31 08326477 frs-core:NetGoodwill 2024-12-31 08326477 frs-core:MotorVehicles 2025-12-31 08326477 frs-core:MotorVehicles 2025-01-01 2025-12-31 08326477 frs-core:MotorVehicles 2024-12-31 08326477 frs-core:ShareCapital 2025-12-31 08326477 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08326477 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08326477 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08326477 frs-bus:SmallEntities 2025-01-01 2025-12-31 08326477 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08326477 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08326477 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 08326477 frs-bus:OrdinaryShareClass1 2025-12-31 08326477 frs-bus:OrdinaryShareClass2 2025-01-01 2025-12-31 08326477 frs-bus:OrdinaryShareClass2 2025-12-31 08326477 frs-bus:OrdinaryShareClass3 2025-01-01 2025-12-31 08326477 frs-bus:OrdinaryShareClass3 2025-12-31 08326477 1 2025-01-01 2025-12-31 08326477 frs-bus:Director1 2025-01-01 2025-12-31 08326477 frs-countries:EnglandWales 2025-01-01 2025-12-31 08326477 2023-12-31 08326477 2024-12-31 08326477 2024-01-01 2024-12-31 08326477 frs-core:CurrentFinancialInstruments 2024-12-31 08326477 frs-core:ShareCapital 2024-12-31 08326477 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08326477 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 08326477 frs-bus:OrdinaryShareClass2 2024-01-01 2024-12-31 08326477 frs-bus:OrdinaryShareClass3 2024-01-01 2024-12-31
Registered number: 08326477
West Midland Plumbing Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Richards Associates Limited
North Lodge Hawkesyard
Armitage Lane
Rugeley
Staffordshire
WS15 1PS
West Midland Plumbing Ltd
Contents
Contents

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

Page 1
West Midland Plumbing Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08326477

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Cash at bank and in hand |  | 17,286 |  | 17,641 |
|  | 17,286 |  | 17,641 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,854 ) |  | (4,385 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 13,432 |  | 13,256
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 13,432 |  | 13,256
NET ASSETS |  |  | 13,432 |  | 13,256
CAPITAL AND RESERVES
Called up share capital | 7 |  | 200 |  | 200
Profit and Loss Account |  |  | 13,232 |  | 13,056
SHAREHOLDERS' FUNDS |  |  | 13,432 |  | 13,256

Page 1
Page 2
West Midland Plumbing Ltd
Balance Sheet (continued)
As At 31 December 2025
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 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 T Robb Director
9 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
West Midland Plumbing Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
West Midland Plumbing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08326477 . The registered office is 8 Fairview, Handsacre, Rugeley, Staffordshire, WS15 4DJ.
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. Going Concern Disclosure
At the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
The directors continue to adopt the going concern basis of accounting in preparing financial statements.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.5. 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:

Motor Vehicles | 25% - on cost
Computer Equipment | 25% - on cost

2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
Page 3
Page 4
West Midland Plumbing Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 10,000
As at 31 December 2025 | 10,000
Amortisation
As at 1 January 2025 | 10,000
As at 31 December 2025 | 10,000
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

Page 4
Page 5
West Midland Plumbing Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 20,562 | 839 | 21,401
As at 31 December 2025 | 20,562 | 839 | 21,401
Depreciation
As at 1 January 2025 | 20,562 | 839 | 21,401
As at 31 December 2025 | 20,562 | 839 | 21,401
Net Book Value
As at 31 December 2025 | - | - | -
As at 1 January 2025 | - | - | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 2,340 |  | 2,964
Other taxes and social security | 150 |  | -
Accruals and deferred income | 900 |  | 915
Director's loan account | 464 |  | 506
| 3,854 |  | 4,385

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100
90 Ordinary A shares of £ 1.00 each | 90 |  | 90
10 Ordinary B shares of £ 1.00 each | 10 |  | 10
| 200 |  | 200

8. Ultimate Controlling Party
The company's ultimate controlling party is Mr T Robb by virtue of his ownership of the majority of the issued share capital in the company.
Page 5