Acorah Software Products - Accounts Production 19.2.450 false true false 4 October 2024 31 March 2026 31 March 2026 15998336 Mr Glen Tovee Mr Oliver Baggs iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15998336 2024-10-03 15998336 2026-03-31 15998336 2024-10-04 2026-03-31 15998336 frs-core:CurrentFinancialInstruments 2026-03-31 15998336 frs-core:ComputerEquipment 2026-03-31 15998336 frs-core:ComputerEquipment 2024-10-04 2026-03-31 15998336 frs-core:ComputerEquipment 2024-10-03 15998336 frs-core:ShareCapital 2026-03-31 15998336 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 15998336 frs-bus:PrivateLimitedCompanyLtd 2024-10-04 2026-03-31 15998336 frs-bus:FilletedAccounts 2024-10-04 2026-03-31 15998336 frs-bus:SmallEntities 2024-10-04 2026-03-31 15998336 frs-bus:AuditExempt-NoAccountantsReport 2024-10-04 2026-03-31 15998336 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-04 2026-03-31 15998336 frs-bus:OrdinaryShareClass1 2024-10-04 2026-03-31 15998336 frs-bus:OrdinaryShareClass1 2026-03-31 15998336 frs-bus:Director1 2024-10-04 2026-03-31 15998336 frs-bus:Director1 2024-10-03 15998336 frs-bus:Director1 2026-03-31 15998336 frs-bus:Director2 2024-10-04 2026-03-31 15998336 frs-bus:Director2 2024-10-03 15998336 frs-bus:Director2 2026-03-31 15998336 frs-countries:EnglandWales 2024-10-04 2026-03-31
Registered number: 15998336
William Sterling Partners Limited
Unaudited Financial Statements
For the Period 4 October 2024 to 31 March 2026
Saymur Accountants Ltd
William Sterling Partners Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—8

Page 1
William Sterling Partners Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 15998336

| 31 March 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,040
|  |  | 1,040
CURRENT ASSETS
Debtors | 5 | 1,538,994 |
Cash at bank and in hand |  | 772,352 |
|  | 2,311,346 |
Creditors: Amounts Falling Due Within One Year | 6 | (741,528 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,569,818
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,570,858
NET ASSETS |  |  | 1,570,858
CAPITAL AND RESERVES
Called up share capital | 7 |  | 4
Profit and Loss Account |  |  | 1,570,854
SHAREHOLDERS' FUNDS |  |  | 1,570,858

Page 1
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William Sterling Partners Limited
Balance Sheet (continued)
As At 31 March 2026
For the period ending 31 March 2026 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 Glen Tovee Director
01/07/2026

The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
William Sterling Partners Limited
Notes to the Financial Statements
For the Period 4 October 2024 to 31 March 2026
Notes to the Financial Statements
1. General Information
William Sterling Partners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15998336 . The registered office is 167-169 Great Portland Street, Fifth Floor, London, W1W 5PF.
The financial statements are prepared in Sterling ( £ ) which is also the functional currency of the
company. Monetary amounts are rounded to the nearest £.
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. Significant judgements and estimations
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.
There are no significant judgements or estimates involved in the preparation of the financial statements.
2.3. 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.
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William Sterling Partners Limited
Notes to the Financial Statements (continued)
For the Period 4 October 2024 to 31 March 2026
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:

Computer Equipment | 25 % reducing balance basis

2.5. 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 statement of financial position 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.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Other financial assets
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.
Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
...CONTINUED
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William Sterling Partners Limited
Notes to the Financial Statements (continued)
For the Period 4 October 2024 to 31 March 2026
2.5. Financial Instruments - continued
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Other financial liabilities
Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.
Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value though profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.
Derecognition of financial liabilities
Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.
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William Sterling Partners Limited
Notes to the Financial Statements (continued)
For the Period 4 October 2024 to 31 March 2026
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 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 period, 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 4 October 2024 | -
Additions | 1,148
As at 31 March 2026 | 1,148

...CONTINUED
Page 6
Page 7
William Sterling Partners Limited
Notes to the Financial Statements (continued)
For the Period 4 October 2024 to 31 March 2026

Depreciation
As at 4 October 2024 | -
Provided during the period | 108
As at 31 March 2026 | 108
Net Book Value
As at 31 March 2026 | 1,040
As at 4 October 2024 | -

5. Debtors

| 31 March 2026
--- | ---
| £
Due within one year
Trade debtors | 568,932
Other debtors | 960,000
Directors' loan accounts | 10,062
| 1,538,994

6. Creditors: Amounts Falling Due Within One Year

| 31 March 2026
--- | ---
| £
Trade creditors | 41
Corporation tax | 595,308
VAT | 144,499
Accruals and deferred income | 1,680
| 741,528

7. Share Capital

| 31 March 2026
--- | ---
Allotted, called up and fully paid | £
40,000 Ordinary Shares of £ 0.0001 each | 4

Page 7
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William Sterling Partners Limited
Notes to the Financial Statements (continued)
For the Period 4 October 2024 to 31 March 2026
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 4 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Glen Tovee | - | 9,490 | - | - | 9,490
Mr Oliver Baggs | - | 573 | - | - | 573

The amount is repaid after the year end.
9. Related Party Transactions
Included in other debtors due within one year is an amount of £960,000 due from a connected company under common control. The amount is interest free and repayable on demand.
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