Acorah Software Products - Accounts Production 18.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 08533634 Mrs Rachel Wiseman Mr Clive Wiseman Mr Clive Wiseman true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08533634 2024-08-31 08533634 2025-08-31 08533634 2024-09-01 2025-08-31 08533634 frs-core:CurrentFinancialInstruments 2025-08-31 08533634 frs-core:ComputerEquipment 2025-08-31 08533634 frs-core:ComputerEquipment 2024-09-01 2025-08-31 08533634 frs-core:ComputerEquipment 2024-08-31 08533634 frs-core:FurnitureFittings 2025-08-31 08533634 frs-core:FurnitureFittings 2024-09-01 2025-08-31 08533634 frs-core:FurnitureFittings 2024-08-31 08533634 frs-core:PlantMachinery 2025-08-31 08533634 frs-core:PlantMachinery 2024-09-01 2025-08-31 08533634 frs-core:PlantMachinery 2024-08-31 08533634 frs-core:ShareCapital 2025-08-31 08533634 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 08533634 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08533634 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 08533634 frs-bus:SmallEntities 2024-09-01 2025-08-31 08533634 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 08533634 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08533634 1 2024-09-01 2025-08-31 08533634 frs-bus:Director1 2024-09-01 2025-08-31 08533634 frs-bus:Director2 2024-09-01 2025-08-31 08533634 frs-countries:EnglandWales 2024-09-01 2025-08-31 08533634 2023-08-31 08533634 2024-08-31 08533634 2023-09-01 2024-08-31 08533634 frs-core:CurrentFinancialInstruments 2024-08-31 08533634 frs-core:ShareCapital 2024-08-31 08533634 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 08533634
Wise Designs In Glass Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
LPTA Limited
Chartered Certified Accountants
Priory Road
Priory Place
Tiptree
Essex
CO5 0QE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08533634
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 63,273 61,473
63,273 61,473
CURRENT ASSETS
Stocks 5 1,632 1,634
Debtors 6 16,792 19,636
Cash at bank and in hand 227,793 206,124
246,217 227,394
Creditors: Amounts Falling Due Within One Year 7 (56,789 ) (59,015 )
NET CURRENT ASSETS (LIABILITIES) 189,428 168,379
TOTAL ASSETS LESS CURRENT LIABILITIES 252,701 229,852
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,813 ) (8,813 )
NET ASSETS 243,888 221,039
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 243,788 220,939
SHAREHOLDERS' FUNDS 243,888 221,039
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Page 2
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
Mrs Rachel Wiseman
Director
Mr Clive Wiseman
Director
20th February 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wise Designs In Glass Limited Registered number 08533634 is a limited by shares company incorporated in England & Wales. The Registered Office is Priory Place Priory Road, Tiptree, Colchester, CO5 0QE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.4. 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.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 118,196 - 1,811 120,007
Additions 564 17,119 - 17,683
Disposals (516 ) - (75 ) (591 )
As at 31 August 2025 118,244 17,119 1,736 137,099
Depreciation
As at 1 September 2024 57,486 - 1,048 58,534
Provided during the period 12,244 3,424 151 15,819
Disposals (460 ) - (67 ) (527 )
As at 31 August 2025 69,270 3,424 1,132 73,826
Net Book Value
As at 31 August 2025 48,974 13,695 604 63,273
As at 1 September 2024 60,710 - 763 61,473
5. Stocks
2025 2024
£ £
Stock 1,632 1,634
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,461 18,414
Prepayments and accrued income 3,593 1,222
CIS Debtor 738 -
16,792 19,636
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 21,984 24,670
Corporation tax 25,372 10,962
Other taxes and social security 724 399
VAT 6,259 21,374
Accruals and deferred income 1,345 1,275
Directors' loan accounts 1,105 335
56,789 59,015
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
10. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 49,000 23,000
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr Clive Wiseman by virtue of his ownership of the majority of the issued share capital in the company.
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