Acorah Software Products - Accounts Production 18.1.200 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 04859354 Mr P A Whittingham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04859354 2024-08-31 04859354 2025-08-31 04859354 2024-09-01 2025-08-31 04859354 frs-core:CurrentFinancialInstruments 2025-08-31 04859354 frs-core:NetGoodwill 2025-08-31 04859354 frs-core:NetGoodwill 2024-09-01 2025-08-31 04859354 frs-core:NetGoodwill 2024-08-31 04859354 frs-core:MotorVehicles 2024-09-01 2025-08-31 04859354 frs-core:PlantMachinery 2025-08-31 04859354 frs-core:PlantMachinery 2024-09-01 2025-08-31 04859354 frs-core:PlantMachinery 2024-08-31 04859354 frs-core:ShareCapital 2025-08-31 04859354 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04859354 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04859354 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 04859354 frs-bus:SmallEntities 2024-09-01 2025-08-31 04859354 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04859354 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04859354 frs-bus:OrdinaryShareClass1 2024-09-01 2025-08-31 04859354 frs-bus:OrdinaryShareClass1 2025-08-31 04859354 frs-bus:Director1 2024-09-01 2025-08-31 04859354 frs-countries:EnglandWales 2024-09-01 2025-08-31 04859354 2023-08-31 04859354 2024-08-31 04859354 2023-09-01 2024-08-31 04859354 frs-core:CurrentFinancialInstruments 2024-08-31 04859354 frs-core:ShareCapital 2024-08-31 04859354 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 04859354 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31
Registered number: 04859354
Wheaton Aston Dairy Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Wheaton Aston Dairy Limited
Contents
Contents

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

Page 1
Wheaton Aston Dairy Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 04859354

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 745 |  | 993
|  |  | 745 |  | 993
CURRENT ASSETS
Stocks | 6 | 53 |  | 39 |
Debtors | 7 | 2,283 |  | 2,283 |
Cash at bank and in hand |  | 2,523 |  | 5,667 |
|  | 4,859 |  | 7,989 |
Creditors: Amounts Falling Due Within One Year | 8 | (14,907 ) |  | (13,221 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (10,048 ) |  | (5,232 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (9,303 ) |  | (4,239 )
NET LIABILITIES |  |  | (9,303 ) |  | (4,239 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | (9,304 ) |  | (4,240 )
SHAREHOLDERS' FUNDS |  |  | (9,303) |  | (4,239)

Page 1
Page 2
Wheaton Aston Dairy Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 P A Whittingham Director
2 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Wheaton Aston Dairy Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Wheaton Aston Dairy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04859354 . The registered office is Old Telephone Exchange, Marston, Road, Wheaton Aston, Stafford, Staffs, ST19 9PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Going Concern Disclosure
At the year end, the company is insolvent and reliant on the support of the director. The director has confirmed that he will not withdraw this support for the foreseeable future.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Sale of goods
Turnover from the sale of dairy and related produce is recognised when significant risks and rewards of ownership of the goods have been transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery of the produce.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill arising on business combinations is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful life. This has now been fully amortised.
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery | - 25% on reducing balance
Motor Vehicles | - 25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
2.6. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
Page 3
Page 4
Wheaton Aston Dairy Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to be the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.8. 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 other administrative expenses.
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 September 2024 | 19,500
As at 31 August 2025 | 19,500
Amortisation
As at 1 September 2024 | 19,500
As at 31 August 2025 | 19,500
Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | -

Page 4
Page 5
Wheaton Aston Dairy Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 September 2024 | 12,500
As at 31 August 2025 | 12,500
Depreciation
As at 1 September 2024 | 11,507
Provided during the period | 248
As at 31 August 2025 | 11,755
Net Book Value
As at 31 August 2025 | 745
As at 1 September 2024 | 993

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 53 |  | 39

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 439 |  | 439
Prepayments and accrued income | 892 |  | 892
Corporation tax recoverable assets | 952 |  | 952
| 2,283 |  | 2,283

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,231 |  | 4,691
Accruals and deferred income | 1,775 |  | 1,690
Director's loan account | 5,901 |  | 6,840
| 14,907 |  | 13,221

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1 each | 1 |  | 1

Page 5