Acorah Software Products - Accounts Production 18.1.170 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 04728570 Mr Mark Baker Mr Russell Baker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04728570 2024-07-31 04728570 2025-07-31 04728570 2024-08-01 2025-07-31 04728570 frs-core:CurrentFinancialInstruments 2025-07-31 04728570 frs-core:ComputerEquipment 2025-07-31 04728570 frs-core:ComputerEquipment 2024-08-01 2025-07-31 04728570 frs-core:ComputerEquipment 2024-07-31 04728570 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 04728570 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 04728570 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 04728570 frs-core:MotorVehicles 2025-07-31 04728570 frs-core:MotorVehicles 2024-08-01 2025-07-31 04728570 frs-core:MotorVehicles 2024-07-31 04728570 frs-core:PlantMachinery 2025-07-31 04728570 frs-core:PlantMachinery 2024-08-01 2025-07-31 04728570 frs-core:PlantMachinery 2024-07-31 04728570 frs-core:CapitalRedemptionReserve 2025-07-31 04728570 frs-core:ShareCapital 2025-07-31 04728570 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 04728570 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04728570 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 04728570 frs-bus:SmallEntities 2024-08-01 2025-07-31 04728570 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04728570 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04728570 frs-bus:Director1 2024-08-01 2025-07-31 04728570 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 04728570 frs-countries:EnglandWales 2024-08-01 2025-07-31 04728570 2023-07-31 04728570 2024-07-31 04728570 2023-08-01 2024-07-31 04728570 frs-core:CurrentFinancialInstruments 2024-07-31 04728570 frs-core:CapitalRedemptionReserve 2024-07-31 04728570 frs-core:ShareCapital 2024-07-31 04728570 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 04728570 frs-core:CurrentFinancialInstruments 2 2024-07-31
Registered number: 04728570
Baker Ward Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
DKR Chartered Accountants
36 Lichfield Street
Walsall
West Midlands
WS1 1TJ
Baker Ward Limited
Contents
Contents

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

Page 1
Baker Ward Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 04728570

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 82,675 |  | 84,553
|  |  | 82,675 |  | 84,553
CURRENT ASSETS
Stocks | 5 | 5,700 |  | 5,500 |
Debtors | 6 | 2,084,317 |  | 2,396,454 |
Cash at bank and in hand |  | 939,372 |  | 1,191,260 |
|  | 3,029,389 |  | 3,593,214 |
Creditors: Amounts Falling Due Within One Year | 7 | (345,086 ) |  | (271,153 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,684,303 |  | 3,322,061
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,766,978 |  | 3,406,614
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (20,427 ) |  | (20,881 )
NET ASSETS |  |  | 2,746,551 |  | 3,385,733
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Capital redemption reserve |  |  | 2 |  | 2
Profit and Loss Account |  |  | 2,746,548 |  | 3,385,730
SHAREHOLDERS' FUNDS |  |  | 2,746,551 |  | 3,385,733

Page 1
Page 2
Baker Ward Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Mark Baker Director
27th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Baker Ward Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Baker Ward Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04728570 . The registered office is The Hampton Works, 183-185 Alcester Road, Hollywood, Birmingham, B47 5HE.
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
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.
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.
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.
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:

Leasehold | 20% on cost
Plant & Machinery | 15% on reducing balance
Motor Vehicles | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.5. 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. 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. Financial Instruments
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.
Debtors and creditors that fall due within one year are recorded in the financial statements at transaction price and then subsequently measured at amortised cost. If the effects of the time value of money are immaterial, they are measured at cost (less impairment for trade debtors). Debtors are reviewed for impairment at each reporting date and any impairments are recorded within profit or loss and shown within administrative expenses when there is objective evidence that a debtor is impaired. Objective evidence that a debtor is impaired arises when the customer is unable to settle amounts owing to the company or the customer becomes bankrupt.Debtors do not carry interest and are stated at their nominal value. Trade creditors are not interest-bearing and are stated at their nominal value.
Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.
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Baker Ward Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 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 year 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 August 2024 | 47,120 | 220,968 | 171,526 | 8,612 | 448,226
Additions | - | 6,995 | 35,500 | 1,856 | 44,351
Disposals | - | - | (30,588 ) | - | (30,588 )
As at 31 July 2025 | 47,120 | 227,963 | 176,438 | 10,468 | 461,989
Depreciation
As at 1 August 2024 | 47,120 | 204,540 | 105,178 | 6,835 | 363,673
Provided during the period | - | 3,514 | 20,046 | 1,003 | 24,563
Disposals | - | - | (8,922 ) | - | (8,922 )
As at 31 July 2025 | 47,120 | 208,054 | 116,302 | 7,838 | 379,314
Net Book Value
As at 31 July 2025 | - | 19,909 | 60,136 | 2,630 | 82,675
As at 1 August 2024 | - | 16,428 | 66,348 | 1,777 | 84,553

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Page 5
Baker Ward Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
Cost or valuation as at 31 July 2025 represented by:

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
At cost | 47,120 | 227,963 | 176,438 | 10,468 | 461,989
| 47,120 | 227,963 | 176,438 | 10,468 | 461,989

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 5,700 |  | 5,500

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 188,436 |  | 172,600
Prepayments and accrued income | 14,467 |  | 10,069
Other debtors | 672,400 |  | 842,465
Amounts owed by group undertakings | 1,209,014 |  | 1,371,320
| 2,084,317 |  | 2,396,454

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 34,559 |  | 35,748
Corporation tax | 120,725 |  | 100,239
Other taxes and social security | 2,373 |  | 2,276
VAT | 71,728 |  | 73,009
Other creditors | 34,228 |  | 571
Credit Card | - |  | 2,409
Director's loan account | 81,473 |  | 56,901
| 345,086 |  | 271,153

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Related Party Transactions
As of 31 July 2025, there are amounts owing to Baker Ward Limited of £1,209,014 (2024:£1,371,320) from its parent company. This loan is interest free and repayable on demand.
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