Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06924289 Mr Karl Tisch Ms Hajnalka Katona true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06924289 2024-12-31 06924289 2025-12-31 06924289 2025-01-01 2025-12-31 06924289 frs-core:CurrentFinancialInstruments 2025-12-31 06924289 frs-core:BetweenOneFiveYears 2025-12-31 06924289 frs-core:ComputerEquipment 2025-12-31 06924289 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06924289 frs-core:ComputerEquipment 2024-12-31 06924289 frs-core:MoreThanFiveYears 2025-12-31 06924289 frs-core:MotorVehicles 2025-12-31 06924289 frs-core:MotorVehicles 2025-01-01 2025-12-31 06924289 frs-core:MotorVehicles 2024-12-31 06924289 frs-core:PlantMachinery 2025-12-31 06924289 frs-core:PlantMachinery 2025-01-01 2025-12-31 06924289 frs-core:PlantMachinery 2024-12-31 06924289 frs-core:WithinOneYear 2025-12-31 06924289 frs-core:ShareCapital 2025-12-31 06924289 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06924289 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06924289 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06924289 frs-bus:SmallEntities 2025-01-01 2025-12-31 06924289 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06924289 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06924289 1 2025-01-01 2025-12-31 06924289 frs-bus:Director1 2025-01-01 2025-12-31 06924289 frs-bus:Director2 2025-01-01 2025-12-31 06924289 frs-countries:EnglandWales 2025-01-01 2025-12-31 06924289 2023-12-31 06924289 2024-12-31 06924289 2024-01-01 2024-12-31 06924289 frs-core:CurrentFinancialInstruments 2024-12-31 06924289 frs-core:BetweenOneFiveYears 2024-12-31 06924289 frs-core:MoreThanFiveYears 2024-12-31 06924289 frs-core:WithinOneYear 2024-12-31 06924289 frs-core:ShareCapital 2024-12-31 06924289 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06924289
Wwt Pilgrim Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
striveX Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06924289
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,150 24,111
7,150 24,111
CURRENT ASSETS
Stocks 5 24,309 21,533
Debtors 6 61,806 82,281
Cash at bank and in hand 137,467 51,858
223,582 155,672
Creditors: Amounts Falling Due Within One Year 7 (107,012 ) (71,485 )
NET CURRENT ASSETS (LIABILITIES) 116,570 84,187
TOTAL ASSETS LESS CURRENT LIABILITIES 123,720 108,298
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 - (3,279 )
NET ASSETS 123,720 105,019
CAPITAL AND RESERVES
Called up share capital 9 30 30
Profit and Loss Account 123,690 104,989
SHAREHOLDERS' FUNDS 123,720 105,019
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 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 Karl Tisch
Director
26/03/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wwt Pilgrim Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06924289 . The registered office is 247 Kennington Lane, London, SE11 5QU.
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:
Plant & Machinery 33% Straight Line
Motor Vehicles 25% Straight Line
Computer Equipment 25% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over 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 the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable 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.
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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 19)
19 19
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 172,777 20,853 11,320 204,950
As at 31 December 2025 172,777 20,853 11,320 204,950
Depreciation
As at 1 January 2025 160,989 14,510 5,340 180,839
Provided during the period 8,838 5,214 2,909 16,961
As at 31 December 2025 169,827 19,724 8,249 197,800
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 December 2025 2,950 1,129 3,071 7,150
As at 1 January 2025 11,788 6,343 5,980 24,111
5. Stocks
2025 2024
£ £
Stock 24,309 21,533
6. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 49,512 72,076
Other debtors 12,294 10,205
61,806 82,281
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 8,553 5,388
Bank loans and overdrafts 21,518 6,846
Other creditors 10,619 8,547
Taxation and social security 66,322 50,704
107,012 71,485
8. Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less, tax in the future.
Deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date.
2025 2024
£ £
Other timing differences (465) 3,279
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 30 30
Page 5
Page 6
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 68,098 63,427
Later than one year and not later than five years 252,812 250,736
Later than five years 239,000 301,000
559,910 615,163
11. Related Party Transactions
The company has taken advantage of the exemption available under Section 1A of FRS 102 from disclosing transactions with wholly owned members of the group.
In accordance with this exemption, the company has not disclosed transactions with its parent undertaking and fellow subsidiary undertakings where the parent undertaking prepares publicly available consolidated financial statements in which the company is included.
All related party transactions are undertaken on an arm’s length basis.
12. Ultimate Controlling Party
The company is wholly owned by Whiskey Whiskey Tango Limited and its registered office address is 247 Kennington Lane, London,
SE11 5QU.
Page 6