Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 01398608 Mr William Owen Mrs H Owen true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01398608 2025-03-31 01398608 2026-03-31 01398608 2025-04-01 2026-03-31 01398608 frs-core:CurrentFinancialInstruments 2026-03-31 01398608 frs-core:FurnitureFittings 2025-04-01 2026-03-31 01398608 frs-core:PlantMachinery 2025-04-01 2026-03-31 01398608 frs-core:RevaluationReserve 2025-04-01 2026-03-31 01398608 frs-core:RevaluationReserve 2026-03-31 01398608 frs-core:ShareCapital 2026-03-31 01398608 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 01398608 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 01398608 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 01398608 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 01398608 frs-bus:SmallEntities 2025-04-01 2026-03-31 01398608 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 01398608 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 01398608 frs-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 01398608 frs-bus:OrdinaryShareClass1 2026-03-31 01398608 1 2025-04-01 2026-03-31 01398608 frs-core:UnlistedNon-exchangeTraded 2026-03-31 01398608 frs-core:UnlistedNon-exchangeTraded 2025-03-31 01398608 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 01398608 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 01398608 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 01398608 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 01398608 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 01398608 frs-bus:Director1 2025-04-01 2026-03-31 01398608 frs-bus:Director2 2025-04-01 2026-03-31 01398608 frs-countries:EnglandWales 2025-04-01 2026-03-31 01398608 2024-03-31 01398608 2025-03-31 01398608 2024-04-01 2025-03-31 01398608 frs-core:CurrentFinancialInstruments 2025-03-31 01398608 frs-core:RevaluationReserve 2024-03-31 01398608 frs-core:RevaluationReserve 2025-03-31 01398608 frs-core:ShareCapital 2024-03-31 01398608 frs-core:ShareCapital 2025-03-31 01398608 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 01398608 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-03-31 01398608 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 01398608 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31
Registered number: 01398608
Worldtown Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Balance Sheet
Registered number: 01398608
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investments 3 - 1
- 1
CURRENT ASSETS
Debtors 4 17,855 4,306
Investments 5 77,452 44,998
Cash at bank and in hand 386 63,054
95,693 112,358
Creditors: Amounts Falling Due Within One Year 6 (406 ) (461 )
NET CURRENT ASSETS (LIABILITIES) 95,287 111,897
TOTAL ASSETS LESS CURRENT LIABILITIES 95,287 111,898
NET ASSETS 95,287 111,898
CAPITAL AND RESERVES
Called up share capital 7 4,000 4,000
Revaluation reserve - (13,130 )
Profit and Loss Account 91,287 121,028
SHAREHOLDERS' FUNDS 95,287 111,898
Page 1
Page 2
For the year ending 31 March 2026 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 Owen
Director
11/05/2026
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Revaluation reserve Profit and Loss Account Total
£ £ £ £
As at 1 April 2024 4,000 (13,130 ) 85,938 76,808
Profit for the year and total comprehensive income - - 78,090 78,090
Dividends paid - - (43,000) (43,000)
As at 31 March 2025 and 1 April 2025 4,000 (13,130 ) 121,028 111,898
Profit for year - - 5,259 5,259
Surplus on revaluation - 13,130 - 13,130
Other comprehensive income for the year - 13,130 - 13,130
Total comprehensive income for the year - 13,130 5,259 18,389
Dividends paid - - (35,000) (35,000)
As at 31 March 2026 4,000 - 91,287 95,287
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
1.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 25% on cost
Fixtures & Fittings 25% on cost
1.3. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
1.4. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
2. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 2 2
2 2
3. Investments
Unlisted
£
Cost
As at 1 April 2025 1
Disposals (1 )
As at 31 March 2026 -
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 1
Page 4
Page 5
4. Debtors
2026 2025
£ £
Due within one year
Other debtors 17,855 4,306
5. Current Asset Investments
2026 2025
£ £
Listed investments 77,452 44,998
Investments in listed securities are shown at cost
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Directors' loan accounts 406 461
7. Share Capital
2026 2025
Allotted, called up and fully paid £ £
4,000 Ordinary Shares of £ 1 each 4,000 4,000
8. Dividends
2026 2025
£ £
On equity shares:
Interim dividend paid 35,000 -
Final dividend paid - 43,000
35,000 43,000
An interim divident fo £35,000 was paid to a director.
9. Related Party Transactions
During the period the company sold its dormant subsidiary Daycall Investment Limited to W.S.Owen for £1. The original acquisition price was £1 so no loss or gain was incurred.
10. Ultimate Controlling Party
The company's ultimate controlling party was William Owen at the year end by virtue of ownership of 99.8% of the issued share capital in the company.
Page 5