Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 04543529 Mr Brett Willsher Mr Brett Willsher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04543529 2024-09-30 04543529 2025-09-30 04543529 2024-10-01 2025-09-30 04543529 frs-core:CurrentFinancialInstruments 2025-09-30 04543529 frs-core:Non-currentFinancialInstruments 2025-09-30 04543529 frs-core:FurnitureFittings 2025-09-30 04543529 frs-core:FurnitureFittings 2024-10-01 2025-09-30 04543529 frs-core:FurnitureFittings 2024-09-30 04543529 frs-core:NetGoodwill 2025-09-30 04543529 frs-core:NetGoodwill 2024-10-01 2025-09-30 04543529 frs-core:NetGoodwill 2024-09-30 04543529 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 04543529 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 04543529 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 04543529 frs-core:MotorVehicles 2024-10-01 2025-09-30 04543529 frs-core:PlantMachinery 2024-10-01 2025-09-30 04543529 frs-core:ShareCapital 2025-09-30 04543529 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04543529 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04543529 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 04543529 frs-bus:SmallEntities 2024-10-01 2025-09-30 04543529 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04543529 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04543529 frs-bus:Director1 2024-10-01 2025-09-30 04543529 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 04543529 frs-countries:EnglandWales 2024-10-01 2025-09-30 04543529 2023-09-30 04543529 2024-09-30 04543529 2023-10-01 2024-09-30 04543529 frs-core:CurrentFinancialInstruments 2024-09-30 04543529 frs-core:Non-currentFinancialInstruments 2024-09-30 04543529 frs-core:ShareCapital 2024-09-30 04543529 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 04543529
B&Sw Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
B&SW Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04543529
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 42,714 46,155
42,714 46,155
CURRENT ASSETS
Stocks 6 17,000 18,800
Debtors 7 150,497 141,343
Cash at bank and in hand 47,781 59,187
215,278 219,330
Creditors: Amounts Falling Due Within One Year 8 (101,567 ) (93,608 )
NET CURRENT ASSETS (LIABILITIES) 113,711 125,722
TOTAL ASSETS LESS CURRENT LIABILITIES 156,425 171,877
Creditors: Amounts Falling Due After More Than One Year 9 (5,368 ) (14,825 )
NET ASSETS 151,057 157,052
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 150,957 156,952
SHAREHOLDERS' FUNDS 151,057 157,052
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Page 2
For the year ending 30 September 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 Brett Willsher
Director
01/06/2026
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
B&Sw Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04543529 . The registered office is Toad Hall Cattawade Street, Cattawade, Manningtree, CO11 1RG.
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 January 2015).
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. 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 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:
Freehold 0%
Plant & Machinery 25% Straight Line
Motor Vehicles 20% Straight Line
Fixtures & Fittings 25% Straight Line
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.
2.6. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 2 (2024: 2)
2 2
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2024 21,600
As at 30 September 2025 21,600
Amortisation
As at 1 October 2024 21,600
As at 30 September 2025 21,600
Net Book Value
As at 30 September 2025 -
As at 1 October 2024 -
5. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2024 39,239 73,215 112,454
Additions - 1,375 1,375
As at 30 September 2025 39,239 74,590 113,829
Depreciation
As at 1 October 2024 - 66,299 66,299
Provided during the period - 4,816 4,816
As at 30 September 2025 - 71,115 71,115
Net Book Value
As at 30 September 2025 39,239 3,475 42,714
As at 1 October 2024 39,239 6,916 46,155
6. Stocks
2025 2024
£ £
Work in progress 17,000 18,800
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 135,406 125,182
Amounts owed by other participating interests 15,091 16,161
150,497 141,343
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (144 ) (143 )
Corporation tax 2,704 12,089
Other taxes and social security 267 267
VAT 31,295 26,848
Directors' loan accounts 67,445 54,547
101,567 93,608
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 5,368 14,825
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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