Acorah Software Products - Accounts Production 19.2.450 false true false 5 October 2024 31 October 2025 31 October 2025 15999754 Mr Philip Allen Mrs Sarah Allen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15999754 2024-10-04 15999754 2025-10-31 15999754 2024-10-05 2025-10-31 15999754 frs-core:CurrentFinancialInstruments 2025-10-31 15999754 frs-core:ShareCapital 2025-10-31 15999754 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 15999754 frs-bus:PrivateLimitedCompanyLtd 2024-10-05 2025-10-31 15999754 frs-bus:FilletedAccounts 2024-10-05 2025-10-31 15999754 frs-bus:SmallEntities 2024-10-05 2025-10-31 15999754 frs-bus:AuditExemptWithAccountantsReport 2024-10-05 2025-10-31 15999754 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-05 2025-10-31 15999754 frs-bus:Director1 2024-10-05 2025-10-31 15999754 frs-bus:Director2 2024-10-05 2025-10-31 15999754 frs-core:CurrentFinancialInstruments 1 2025-10-31 15999754 frs-countries:EnglandWales 2024-10-05 2025-10-31
Registered number: 15999754
AROS W2 Ltd
Unaudited Financial Statements
For the Period 5 October 2024 to 31 October 2025
FMA Accountants
Chartered Certified Accountants
C/O FMA Online Ltd
Building 3 Chiswick Business Park
566 Chiswick High Road
Chiswick
W4 5YA
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of AROS W2 Ltd for the period 5 October 2024 to 31 October 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AROS W2 Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.
This report is made to the directors of AROS W2 Ltd , as a body, in accordance with the terms of our engagement letter dated 05 October 2024. Our work has been undertaken solely to prepare for your approval the accounts of AROS W2 Ltd and state those matters that we have agreed to state to the directors of AROS W2 Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AROS W2 Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that AROS W2 Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of AROS W2 Ltd . You consider that AROS W2 Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of AROS W2 Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
FMA Accountants
10/06/2026
FMA Accountants
Chartered Certified Accountants
C/O FMA Online Ltd
Building 3 Chiswick Business Park
566 Chiswick High Road
Chiswick
W4 5YA
Page 1
Page 2
Balance Sheet
Registered number: 15999754
31 October 2025
Notes £ £
CURRENT ASSETS
Debtors 4 365,542
Cash at bank and in hand 875
366,417
Creditors: Amounts Falling Due Within One Year 5 (366,418 )
NET CURRENT ASSETS (LIABILITIES) (1 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1 )
NET LIABILITIES (1 )
CAPITAL AND RESERVES
Called up share capital 6 2
Profit and Loss Account (3 )
SHAREHOLDERS' FUNDS (1)
Page 2
Page 3
For the period ending 31 October 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 Philip Allen
Director
10/06/2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
AROS W2 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15999754 . The registered office is 1 George Bank, Mumbles, Swansea, Wales, SA3 4EQ.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
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4. Debtors
31 October 2025
£
Due within one year
Other debtors 2
Intercompany - 26LM Ltd 365,540
365,542
Page 4
Page 5
5. Creditors: Amounts Falling Due Within One Year
31 October 2025
£
Intercompany - Property And Development Consultants Ltd 221,207
Directors' loan accounts 145,211
366,418
6. Share Capital
31 October 2025
£
Allotted, Called up and fully paid 2
Page 5