Acorah Software Products - Accounts Production 18.1.200 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13786035 Ms Kaisu Piisila Mr Juha Harju Woolman OY, incorporated in Finland, true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13786035 2024-12-31 13786035 2025-12-31 13786035 2025-01-01 2025-12-31 13786035 frs-core:CurrentFinancialInstruments 2025-12-31 13786035 frs-core:PlantMachinery 2025-12-31 13786035 frs-core:PlantMachinery 2025-01-01 2025-12-31 13786035 frs-core:PlantMachinery 2024-12-31 13786035 frs-core:ShareCapital 2025-12-31 13786035 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13786035 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13786035 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13786035 frs-bus:SmallEntities 2025-01-01 2025-12-31 13786035 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13786035 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13786035 1 2025-01-01 2025-12-31 13786035 frs-bus:Director1 2025-01-01 2025-12-31 13786035 frs-bus:Director2 2025-01-01 2025-12-31 13786035 frs-countries:EnglandWales 2025-01-01 2025-12-31 13786035 2023-12-31 13786035 2024-12-31 13786035 2024-01-01 2024-12-31 13786035 frs-core:CurrentFinancialInstruments 2024-12-31 13786035 frs-core:ShareCapital 2024-12-31 13786035 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13786035
Woolman Comp UK Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Woolman Comp UK Ltd
Contents
Contents

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

Page 1
Woolman Comp UK Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 13786035

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,330 |  | 461
|  |  | 1,330 |  | 461
CURRENT ASSETS
Debtors | 5 | 6,600 |  | 196 |
Cash at bank and in hand |  | 102 |  | 58 |
|  | 6,702 |  | 254 |
Creditors: Amounts Falling Due Within One Year | 6 | (595,868 ) |  | (319,520 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (589,166 ) |  | (319,266 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (587,836 ) |  | (318,805 )
NET LIABILITIES |  |  | (587,836 ) |  | (318,805 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | (587,837 ) |  | (318,806 )
SHAREHOLDERS' FUNDS |  |  | (587,836) |  | (318,805)

Page 1
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Woolman Comp UK 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 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

Ms Kaisu Piisila Director
23/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Woolman Comp UK Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Woolman Comp UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13786035 . The registered office is 1 Cottesbrooke Park, Heartlands Business Park, Daventry, Northamptonshire, NN11 8YL.
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 financial statements have been prepared on a going concern basis. The company has incurred losses and is reliant on the continued financial support of its parent undertaking.
The parent undertaking has confirmed its intention to provide such financial support as is necessary to enable the company to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements.
On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Directors' opinion there are no significant judgements and no key sources of estimation uncertainty.
2.4. 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 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.
2.5. 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:

Plant & Machinery | 3 years straight line

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Woolman Comp UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Financial Instruments
Financial instruments held by the company include trade debtors, trade creditors and loans to related parties. The company does not consider there to be any other class of financial instruments.
Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. 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.
2.9. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 2,767
Additions | 1,841
As at 31 December 2025 | 4,608
Depreciation
As at 1 January 2025 | 2,306
Provided during the period | 972
As at 31 December 2025 | 3,278
Net Book Value
As at 31 December 2025 | 1,330
As at 1 January 2025 | 461

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Woolman Comp UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,600 |  | 100
VAT | - |  | 96
| 6,600 |  | 196

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,606 |  | 1,249
Other taxes and social security | 9,560 |  | 4,940
VAT | 1,827 |  | -
Accruals and deferred income | 5,206 |  | 3,378
Amounts owed to group undertakings | 577,669 |  | -
Amounts owed to parent undertaking | - |  | 309,953
| 595,868 |  | 319,520

7. Share Capital

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

8. Dividends
There were no dividends paid or proposed in the current period.
9. Ultimate Controlling Party
The company's ultimate controlling party is Woolman OY, incorporated in Finland, by virtue of it's ownership of 100% of the issued share capital in the company.
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