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 04842876 Mr William Stay Mr William Stay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04842876 2024-07-31 04842876 2025-07-31 04842876 2024-08-01 2025-07-31 04842876 frs-core:CurrentFinancialInstruments 2025-07-31 04842876 frs-core:Non-currentFinancialInstruments 2025-07-31 04842876 frs-core:ComputerEquipment 2025-07-31 04842876 frs-core:ComputerEquipment 2024-08-01 2025-07-31 04842876 frs-core:ComputerEquipment 2024-07-31 04842876 frs-core:NetGoodwill 2025-07-31 04842876 frs-core:NetGoodwill 2024-08-01 2025-07-31 04842876 frs-core:NetGoodwill 2024-07-31 04842876 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 04842876 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 04842876 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 04842876 frs-core:MotorVehicles 2025-07-31 04842876 frs-core:MotorVehicles 2024-08-01 2025-07-31 04842876 frs-core:MotorVehicles 2024-07-31 04842876 frs-core:PlantMachinery 2025-07-31 04842876 frs-core:PlantMachinery 2024-08-01 2025-07-31 04842876 frs-core:PlantMachinery 2024-07-31 04842876 frs-core:ShareCapital 2025-07-31 04842876 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 04842876 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04842876 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 04842876 frs-bus:SmallEntities 2024-08-01 2025-07-31 04842876 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04842876 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04842876 frs-bus:Director1 2024-08-01 2025-07-31 04842876 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 04842876 frs-countries:EnglandWales 2024-08-01 2025-07-31 04842876 2023-07-31 04842876 2024-07-31 04842876 2023-08-01 2024-07-31 04842876 frs-core:CurrentFinancialInstruments 2024-07-31 04842876 frs-core:Non-currentFinancialInstruments 2024-07-31 04842876 frs-core:ShareCapital 2024-07-31 04842876 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 04842876
W.STAY & SON LIMITED
Unaudited Financial Statements
For The Year Ended 31 July 2025
Whitefield Tax Limited
Chartered Certified Accountants and Registered Auditor
Arnold House
2 New Road
Brading
Isle Of Wight
PO36 0DT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04842876
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 67,612 59,885
67,612 59,885
CURRENT ASSETS
Stocks 6 57,000 48,000
Debtors 7 240 5,700
57,240 53,700
Creditors: Amounts Falling Due Within One Year 8 (183,776 ) (178,853 )
NET CURRENT ASSETS (LIABILITIES) (126,536 ) (125,153 )
TOTAL ASSETS LESS CURRENT LIABILITIES (58,924 ) (65,268 )
Creditors: Amounts Falling Due After More Than One Year 9 (4,150 ) (8,670 )
NET LIABILITIES (63,074 ) (73,938 )
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account (63,076 ) (73,940 )
SHAREHOLDERS' FUNDS (63,074) (73,938)
Page 1
Page 2
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 William Stay
Director
22 April 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
W.STAY & SON LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 04842876 . The registered office is Haven View Farm Rowborough Lane, Brading, Isle Of Wight, PO36 0AY.
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.
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.
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.
2.3. 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 .... years.
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:
Freehold 0%
Plant & Machinery 15% Reducing Balance Method
Motor Vehicles 25% Reducing Balance Method
Computer Equipment 25% Reducing Balance Method
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
2 2
Page 3
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4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2024 6,000
As at 31 July 2025 6,000
Amortisation
As at 1 August 2024 6,000
As at 31 July 2025 6,000
Net Book Value
As at 31 July 2025 -
As at 1 August 2024 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 August 2024 16,345 147,046 29,250 8,620 201,261
Additions 5,033 4,144 8,496 400 18,073
Disposals - - (2,000 ) - (2,000 )
As at 31 July 2025 21,378 151,190 35,746 9,020 217,334
Depreciation
As at 1 August 2024 - 108,459 24,994 7,923 141,376
Provided during the period - 6,409 3,030 274 9,713
Disposals - - (1,367 ) - (1,367 )
As at 31 July 2025 - 114,868 26,657 8,197 149,722
Net Book Value
As at 31 July 2025 21,378 36,322 9,089 823 67,612
As at 1 August 2024 16,345 38,587 4,256 697 59,885
6. Stocks
2025 2024
£ £
Stock 25,000 22,000
Work in progress 32,000 26,000
57,000 48,000
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7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 240 5,700
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 151 3,821
Bank loans and overdrafts 2,106 2,005
Other taxes and social security (Current liabilities - creditors < 1 year) 6,768 6,503
VAT 27,736 21,845
Other creditors 24,696 3,116
Accruals 500 500
Director's loan account 121,819 141,063
183,776 178,853
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 4,150 8,670
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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