Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09727271 Mrs Karen Smith Mr Leigh Smith Mr Adam Taylor Mr Andrew Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09727271 2024-08-31 09727271 2025-08-31 09727271 2024-09-01 2025-08-31 09727271 frs-core:CurrentFinancialInstruments 2025-08-31 09727271 frs-core:Non-currentFinancialInstruments 2025-08-31 09727271 frs-core:NetGoodwill 2025-08-31 09727271 frs-core:NetGoodwill 2024-09-01 2025-08-31 09727271 frs-core:NetGoodwill 2024-08-31 09727271 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 09727271 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 09727271 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 09727271 frs-core:PlantMachinery 2025-08-31 09727271 frs-core:PlantMachinery 2024-09-01 2025-08-31 09727271 frs-core:PlantMachinery 2024-08-31 09727271 frs-core:ShareCapital 2025-08-31 09727271 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09727271 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09727271 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09727271 frs-bus:SmallEntities 2024-09-01 2025-08-31 09727271 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09727271 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09727271 frs-bus:Director1 2024-09-01 2025-08-31 09727271 frs-bus:Director2 2024-09-01 2025-08-31 09727271 frs-bus:Director3 2024-09-01 2025-08-31 09727271 frs-bus:Director4 2024-09-01 2025-08-31 09727271 frs-core:CurrentFinancialInstruments 1 2025-08-31 09727271 frs-core:Non-currentFinancialInstruments 1 2025-08-31 09727271 frs-core:CurrentFinancialInstruments 2 2025-08-31 09727271 frs-core:Non-currentFinancialInstruments 2 2025-08-31 09727271 frs-core:Non-currentFinancialInstruments 3 2025-08-31 09727271 frs-core:Non-currentFinancialInstruments 4 2025-08-31 09727271 frs-core:Non-currentFinancialInstruments 5 2025-08-31 09727271 frs-core:Non-currentFinancialInstruments 6 2025-08-31 09727271 frs-core:Non-currentFinancialInstruments 8 2025-08-31 09727271 frs-core:Non-currentFinancialInstruments 9 2025-08-31 09727271 frs-countries:EnglandWales 2024-09-01 2025-08-31 09727271 2023-08-31 09727271 2024-08-31 09727271 2023-09-01 2024-08-31 09727271 frs-core:CurrentFinancialInstruments 2024-08-31 09727271 frs-core:Non-currentFinancialInstruments 2024-08-31 09727271 frs-core:ShareCapital 2024-08-31 09727271 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09727271 frs-core:CurrentFinancialInstruments 1 2024-08-31 09727271 frs-core:Non-currentFinancialInstruments 1 2024-08-31 09727271 frs-core:CurrentFinancialInstruments 2 2024-08-31 09727271 frs-core:Non-currentFinancialInstruments 2 2024-08-31 09727271 frs-core:Non-currentFinancialInstruments 3 2024-08-31 09727271 frs-core:Non-currentFinancialInstruments 4 2024-08-31 09727271 frs-core:Non-currentFinancialInstruments 5 2024-08-31 09727271 frs-core:Non-currentFinancialInstruments 6 2024-08-31 09727271 frs-core:Non-currentFinancialInstruments 8 2024-08-31 09727271 frs-core:Non-currentFinancialInstruments 9 2024-08-31
Registered number: 09727271
Werneth Construction Limited
Financial Statements
For The Year Ended 31 August 2025
Longmire Consultants Ltd
Werneth Construction Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Werneth Construction Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 09727271

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 30,000 |  | 30,000
Tangible Assets | 5 |  | 923,926 |  | 792,600
|  |  | 953,926 |  | 822,600
CURRENT ASSETS
Cash at bank and in hand |  | 4,167 |  | 25,339 |
|  | 4,167 |  | 25,339 |
Creditors: Amounts Falling Due Within One Year | 6 | (64,271 ) |  | (47,127 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (60,104 ) |  | (21,788 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 893,822 |  | 800,812
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (913,638 ) |  | (820,422 )
NET LIABILITIES |  |  | (19,816 ) |  | (19,610 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 4 |  | 4
Profit and Loss Account |  |  | (19,820 ) |  | (19,614 )
SHAREHOLDERS' FUNDS |  |  | (19,816) |  | (19,610)

Page 1
Page 2
Werneth Construction Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 Andrew Taylor Director
21/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Werneth Construction Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Werneth Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09727271 . The registered office is 6 Quarry Rise, Romiley, Stockport, SK6 4DD.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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 | 3 Year Straight line

Page 3
Page 4
Werneth Construction Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 30,000
As at 31 August 2025 | 30,000
Net Book Value
As at 31 August 2025 | 30,000
As at 1 September 2024 | 30,000

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 September 2024 | 792,600 | 11,500 | 804,100
Additions | 131,326 | - | 131,326
As at 31 August 2025 | 923,926 | 11,500 | 935,426
Depreciation
As at 1 September 2024 | - | 11,500 | 11,500
As at 31 August 2025 | - | 11,500 | 11,500

...CONTINUED
Page 4
Page 5
Werneth Construction Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025 | 923,926 | - | 923,926
As at 1 September 2024 | 792,600 | - | 792,600

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Goodwill | 30,000 |  | 30,000
Loan Interest | 33,671 |  | 16,527
Accruals and deferred income | 600 |  | 600
| 64,271 |  | 47,127

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 28,068 |  | 33,072
MRS A WALMSLEY | 100,000 |  | 100,000
MS L WALMSLEY | 115,280 |  | 90,000
MRS K SMITH | 20,000 |  | 20,000
MR L SMITH | 20,000 |  | 20,000
Andrew Taylor | 291,380 |  | 255,000
TMCS | 76,280 |  | 70,000
Zack Taylor | 60,000 |  | 60,000
Adam Taylor | 20,000 |  | 20,000
N Taylor | 20,000 |  | 20,000
J Sturman | 150,280 |  | 110,000
Ms C Smith | 2,350 |  | 22,350
ME Taylor | 10,000 |  | -
| 913,638 |  | 820,422

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

Page 5