Acorah Software Products - Accounts Production 19.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 11488514 Professor S Brecker Mr N Brecker Mr R Brecker Wigmore Managements B Holdings Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11488514 2024-07-31 11488514 2025-07-31 11488514 2024-08-01 2025-07-31 11488514 frs-core:CurrentFinancialInstruments 2025-07-31 11488514 frs-core:Non-currentFinancialInstruments 2025-07-31 11488514 frs-core:ShareCapital 2025-07-31 11488514 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 11488514 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 11488514 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 11488514 frs-bus:SmallEntities 2024-08-01 2025-07-31 11488514 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 11488514 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 11488514 1 2024-08-01 2025-07-31 11488514 frs-bus:Director1 2024-08-01 2025-07-31 11488514 frs-bus:Director2 2024-08-01 2025-07-31 11488514 frs-bus:Director3 2024-08-01 2025-07-31 11488514 frs-core:CurrentFinancialInstruments 2 2025-07-31 11488514 frs-countries:EnglandWales 2024-08-01 2025-07-31 11488514 2023-07-31 11488514 2024-07-31 11488514 2023-08-01 2024-07-31 11488514 frs-core:CurrentFinancialInstruments 2024-07-31 11488514 frs-core:Non-currentFinancialInstruments 2024-07-31 11488514 frs-core:ShareCapital 2024-07-31 11488514 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 11488514 frs-core:CurrentFinancialInstruments 1 2024-07-31 11488514 frs-core:CurrentFinancialInstruments 2 2024-07-31
Registered number: 11488514
Wigmore Managements B Limited
Financial Statements
For The Year Ended 31 July 2025
Wigmore Managements B Limited
Contents
Contents

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

Page 1
Wigmore Managements B Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 11488514

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 3,250,000 |  | 3,700,000
|  |  | 3,250,000 |  | 3,700,000
CURRENT ASSETS
Debtors | 5 | 174,387 |  | 2,086,085 |
Cash at bank and in hand |  | 2,919,378 |  | 886,237 |
|  | 3,093,765 |  | 2,972,322 |
Creditors: Amounts Falling Due Within One Year | 6 | (123,544 ) |  | (139,362 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,970,221 |  | 2,832,960
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,220,221 |  | 6,532,960
NET ASSETS |  |  | 6,220,221 |  | 6,532,960
CAPITAL AND RESERVES
Called up share capital | 7 |  | 6,799,289 |  | 6,799,289
Profit and Loss Account |  |  | (579,068 ) |  | (266,329 )
SHAREHOLDERS' FUNDS |  |  | 6,220,221 |  | 6,532,960

Page 1
Page 2
Wigmore Managements B 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 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

Mr N Brecker Director
23/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Wigmore Managements B Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Wigmore Managements B Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11488514 . The registered office is 63 Wigmore Street, London, W1U 1BQ.
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.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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. 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: 3 (2024: NIL)
3 -
Page 3
Page 4
Wigmore Managements B Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 August 2024 | 3,700,000
Revaluations | (450,000)
As at 31 July 2025 | 3,250,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 512 |  | 2,086,085
Directors' loan accounts | 130,000 |  | -
| 130,512 |  | 2,086,085
Due after more than one year
Corporation tax recoverable assets | 43,875 |  | -
| 174,387 |  | 2,086,085

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Corporation tax | 85,322 |  | 51,684
Payments On Account | - |  | 27,204
Other Creditors | 38,028 |  | 53,754
Accruals and deferred income | 194 |  | 6,721
| 123,544 |  | 139,362

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 6,799,289 |  | 6,799,289

8. Ultimate Controlling Party
The company's ultimate controlling party is Wigmore Managements B Holdings Limited by virtue of its ownership of 100% of the issued share capital in the company.
9. Directors advances
Included within debtors are the following loans to directors advanced during the year :£130,000.
£130,000 was outstanding at 31.7.2025 (2024- £ nil).
The loans are unsecured, interest bearing at normal commercial rates and repayable on demand.
Page 4