Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05877726 Mr K C Reason Mr K C Reason iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05877726 2024-12-31 05877726 2025-12-31 05877726 2025-01-01 2025-12-31 05877726 frs-core:CurrentFinancialInstruments 2025-12-31 05877726 frs-core:Non-currentFinancialInstruments 2025-12-31 05877726 frs-core:ShareCapital 2025-12-31 05877726 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05877726 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05877726 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05877726 frs-bus:SmallEntities 2025-01-01 2025-12-31 05877726 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05877726 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05877726 frs-bus:Director1 2025-01-01 2025-12-31 05877726 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05877726 frs-countries:EnglandWales 2025-01-01 2025-12-31 05877726 2023-12-31 05877726 2024-12-31 05877726 2024-01-01 2024-12-31 05877726 frs-core:CurrentFinancialInstruments 2024-12-31 05877726 frs-core:Non-currentFinancialInstruments 2024-12-31 05877726 frs-core:ShareCapital 2024-12-31 05877726 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05877726
Charles Wilson Properties Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Stubbs Parkin
55 Hoghton Street
Southport
Merseyside
PR9 0PG
Charles Wilson Properties Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Charles Wilson Properties Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05877726

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 590,000 |  | 576,000
|  |  | 590,000 |  | 576,000
CURRENT ASSETS
Cash at bank and in hand |  | 5,886 |  | 1,650 |
|  | 5,886 |  | 1,650 |
Creditors: Amounts Falling Due Within One Year | 5 | (221,817 ) |  | (220,635 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (215,931 ) |  | (218,985 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 374,069 |  | 357,015
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (425,694 ) |  | (425,694 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (8,550 ) |  | (5,890 )
NET LIABILITIES |  |  | (60,175 ) |  | (74,569 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (60,275 ) |  | (74,669 )
SHAREHOLDERS' FUNDS |  |  | (60,175) |  | (74,569)

Page 1
Page 2
Charles Wilson Properties Limited
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 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 K C Reason Director
3rd March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Charles Wilson Properties Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Charles Wilson Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05877726 . The registered office is 83 Mesnes Road, Wigan, Lancashire, WN1 2QT.
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.
The company's functional and presentational currency is GBP and no level of rounding has been used in the preparation of the financial statements.
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
The tax expense for the period comprises current and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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 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.
...CONTINUED
Page 3
Page 4
Charles Wilson Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.4. Taxation - continued
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 assets reflect 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.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | 576,000
Revaluations | 14,000
As at 31 December 2025 | 590,000

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 53 |  | 1,561
Other creditors | 221,764 |  | 219,074
| 221,817 |  | 220,635

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 425,694 |  | 425,694

7. Share Capital

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

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