Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 03881742 M C Zambonini M C Zambonini iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03881742 2024-09-30 03881742 2025-09-30 03881742 2024-10-01 2025-09-30 03881742 frs-core:Non-currentFinancialInstruments 2025-09-30 03881742 frs-core:FurnitureFittings 2025-09-30 03881742 frs-core:FurnitureFittings 2024-10-01 2025-09-30 03881742 frs-core:FurnitureFittings 2024-09-30 03881742 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 03881742 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 03881742 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 03881742 frs-core:PlantMachinery 2025-09-30 03881742 frs-core:PlantMachinery 2024-10-01 2025-09-30 03881742 frs-core:PlantMachinery 2024-09-30 03881742 frs-core:ShareCapital 2025-09-30 03881742 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 03881742 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 03881742 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 03881742 frs-bus:SmallEntities 2024-10-01 2025-09-30 03881742 frs-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 03881742 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 03881742 frs-bus:Director1 2024-10-01 2025-09-30 03881742 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 03881742 frs-countries:EnglandWales 2024-10-01 2025-09-30 03881742 2023-09-30 03881742 2024-09-30 03881742 2023-10-01 2024-09-30 03881742 frs-core:Non-currentFinancialInstruments 2024-09-30 03881742 frs-core:ShareCapital 2024-09-30 03881742 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 03881742
Westgarth Properties Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Westgarth Properties Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Westgarth Properties Ltd
Accountant's Report
For The Year Ended 30 September 2025
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 September 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

9 April 2026

Krowe Accountants
Grafton House
Bulls Head Yard
Alcester
Warwickshire
B49 5BX
Page 1
Page 2
Westgarth Properties Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 03881742

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 931,237 |  | 933,085
|  |  | 931,237 |  | 933,085
CURRENT ASSETS
Debtors | 5 | 247 |  | 247 |
Cash at bank and in hand |  | 23,209 |  | 15,699 |
|  | 23,456 |  | 15,946 |
Creditors: Amounts Falling Due Within One Year | 6 | (482,687 ) |  | (499,235 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (459,231 ) |  | (483,289 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 472,006 |  | 449,796
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (262,087 ) |  | (262,087 )
NET ASSETS |  |  | 209,919 |  | 187,709
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 209,819 |  | 187,609
SHAREHOLDERS' FUNDS |  |  | 209,919 |  | 187,709

Page 2
Page 3
Westgarth Properties Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 her 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

M C Zambonini Director
9 April 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Westgarth Properties Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Westgarth Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03881742 . The registered office is 3 Seggs Lane, Alcester, B49 5HJ.
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. 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 | No depreciation
Plant & Machinery | 7.5% straight line
Fixtures & Fittings | 20% reducing balance

3. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 October 2024 | 935,903 | 23,063 | 1,453 | 960,419
As at 30 September 2025 | 935,903 | 23,063 | 1,453 | 960,419
Depreciation
As at 1 October 2024 | 12,152 | 14,324 | 858 | 27,334
Provided during the period | - | 1,729 | 119 | 1,848
As at 30 September 2025 | 12,152 | 16,053 | 977 | 29,182
Net Book Value
As at 30 September 2025 | 923,751 | 7,010 | 476 | 931,237
As at 1 October 2024 | 923,751 | 8,739 | 595 | 933,085

Page 4
Page 5
Westgarth Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 247 |  | 247

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 482,687 |  | 499,235

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 262,087 |  | 262,087

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5