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 06017674 Mr Paul Wai Mrs Maggie Mak iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06017674 2024-12-31 06017674 2025-12-31 06017674 2025-01-01 2025-12-31 06017674 frs-core:CurrentFinancialInstruments 2025-12-31 06017674 frs-core:ComputerEquipment 2025-12-31 06017674 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06017674 frs-core:ComputerEquipment 2024-12-31 06017674 frs-core:ShareCapital 2025-12-31 06017674 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06017674 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06017674 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06017674 frs-bus:SmallEntities 2025-01-01 2025-12-31 06017674 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06017674 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06017674 frs-bus:Director1 2025-01-01 2025-12-31 06017674 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 06017674 frs-countries:EnglandWales 2025-01-01 2025-12-31 06017674 2023-12-31 06017674 2024-12-31 06017674 2024-01-01 2024-12-31 06017674 frs-core:CurrentFinancialInstruments 2024-12-31 06017674 frs-core:ShareCapital 2024-12-31 06017674 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06017674
Wai Mak Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
STR8 4WARD Accounting Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06017674
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 797 1,253
Investment Properties 5 960,000 960,000
960,797 961,253
CURRENT ASSETS
Debtors 6 322 633
Cash at bank and in hand 19,011 12,394
19,333 13,027
Creditors: Amounts Falling Due Within One Year 7 (427,979 ) (457,263 )
NET CURRENT ASSETS (LIABILITIES) (408,646 ) (444,236 )
TOTAL ASSETS LESS CURRENT LIABILITIES 552,151 517,017
NET ASSETS 552,151 517,017
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 552,141 517,007
SHAREHOLDERS' FUNDS 552,151 517,017
Page 1
Page 2
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 Paul Wai
Director
26/02/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wai Mak Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06017674 . The registered office is 50 Clinton Road, Bow, London, E3 4QU.
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:
Computer Equipment Straight Line Method
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 1,367
As at 31 December 2025 1,367
Depreciation
As at 1 January 2025 114
Provided during the period 456
As at 31 December 2025 570
...CONTINUED
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Page 4
Net Book Value
As at 31 December 2025 797
As at 1 January 2025 1,253
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 and 31 December 2025 960,000
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 322 633
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 1
Other creditors 427,941 457,275
Taxation and social security 37 (13 )
427,979 457,263
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
Page 4