Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 07796087 Mrs Samantha Roberts Mr William Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07796087 2024-10-31 07796087 2025-10-31 07796087 2024-11-01 2025-10-31 07796087 frs-core:CurrentFinancialInstruments 2025-10-31 07796087 frs-core:Non-currentFinancialInstruments 2025-10-31 07796087 frs-core:ComputerEquipment 2025-10-31 07796087 frs-core:ComputerEquipment 2024-11-01 2025-10-31 07796087 frs-core:ComputerEquipment 2024-10-31 07796087 frs-core:NetGoodwill 2025-10-31 07796087 frs-core:NetGoodwill 2024-11-01 2025-10-31 07796087 frs-core:NetGoodwill 2024-10-31 07796087 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 07796087 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 07796087 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 07796087 frs-core:PlantMachinery 2025-10-31 07796087 frs-core:PlantMachinery 2024-11-01 2025-10-31 07796087 frs-core:PlantMachinery 2024-10-31 07796087 frs-core:ShareCapital 2025-10-31 07796087 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 07796087 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 07796087 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 07796087 frs-bus:SmallEntities 2024-11-01 2025-10-31 07796087 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 07796087 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 07796087 frs-bus:Director1 2024-11-01 2025-10-31 07796087 frs-bus:Director2 2024-11-01 2025-10-31 07796087 1 2024-11-01 2025-10-31 07796087 frs-countries:EnglandWales 2024-11-01 2025-10-31 07796087 2023-10-31 07796087 2024-10-31 07796087 2023-11-01 2024-10-31 07796087 frs-core:CurrentFinancialInstruments 2024-10-31 07796087 frs-core:Non-currentFinancialInstruments 2024-10-31 07796087 frs-core:ShareCapital 2024-10-31 07796087 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 07796087 1 2023-11-01 2024-10-31
Registered number: 07796087
Web Box Cardiff Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Web Box Cardiff Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Web Box Cardiff Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 07796087

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 5,518 |  | 10,565
|  |  | 5,518 |  | 10,565
CURRENT ASSETS
Debtors | 6 | 308,112 |  | 359,538 |
Cash at bank and in hand |  | 255,150 |  | 147,410 |
|  | 563,262 |  | 506,948 |
Creditors: Amounts Falling Due Within One Year | 7 | (22,075 ) |  | (47,558 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 541,187 |  | 459,390
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 546,705 |  | 469,955
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (7,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,000 ) |  | (2,000 )
NET ASSETS |  |  | 545,705 |  | 460,455
CAPITAL AND RESERVES
Called up share capital |  |  | 2 |  | 2
Profit and Loss Account |  |  | 545,703 |  | 460,453
SHAREHOLDERS' FUNDS |  |  | 545,705 |  | 460,455

Page 1
Page 2
Web Box Cardiff Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 William Roberts Director
7 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Web Box Cardiff Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Web Box Cardiff Limited is a private company, limited by shares and incorporated in England & Wales. The registered company number is 07796087 and the registered office address is Unit A Fulmar House Beignon Close, Ocean Way, Cardiff, Wales, CF24 5HF.
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 value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can 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 profit and loss account over its estimated economic life of 5 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 | 20% Straight Line Basis
Plant and machinery | 20% Straight Line Basis
Computer equipment | 20% Straight Line Basis

2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.
Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
Web Box Cardiff Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
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.
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.
Page 4
Page 5
Web Box Cardiff Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees

| 2025 |  | 2024
--- | --- | --- | ---
Average number of employees, including directors, during the year | 9 |  | 11
| 9 |  | 11

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 10,000
As at 31 October 2025 | 10,000
Amortisation
As at 1 November 2024 | 10,000
As at 31 October 2025 | 10,000
Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant and machinery | Computer equipment | Total
| £ | £ | £ | £
Cost
As at 1 November 2024 | 29,707 | 8,054 | 62,143 | 99,904
As at 31 October 2025 | 29,707 | 8,054 | 62,143 | 99,904
Depreciation
As at 1 November 2024 | 28,932 | 7,720 | 52,687 | 89,339
Provided during the period | 775 | 334 | 3,938 | 5,047
As at 31 October 2025 | 29,707 | 8,054 | 56,625 | 94,386
Net Book Value
As at 31 October 2025 | - | - | 5,518 | 5,518
As at 1 November 2024 | 775 | 334 | 9,456 | 10,565

Page 5
Page 6
Web Box Cardiff Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 60,559 |  | 96,223
Amounts owed by group undertakings | 247,553 |  | 257,736
Other debtors | - |  | 5,579
| 308,112 |  | 359,538

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 7,500 |  | 10,000
Other creditors | 2,341 |  | 8,366
Taxation and social security | 12,234 |  | 29,192
| 22,075 |  | 47,558

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 7,500

9. Related Party Transactions
The amount due from group undertaking at the year end was £247,553 (2024: £257,736)
Page 6