Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04279875 L M Bradley K H Bradley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04279875 2024-12-31 04279875 2025-12-31 04279875 2025-01-01 2025-12-31 04279875 frs-core:CurrentFinancialInstruments 2025-12-31 04279875 frs-core:Non-currentFinancialInstruments 2025-12-31 04279875 frs-core:ComputerEquipment 2025-12-31 04279875 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04279875 frs-core:ComputerEquipment 2024-12-31 04279875 frs-core:FurnitureFittings 2025-12-31 04279875 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04279875 frs-core:FurnitureFittings 2024-12-31 04279875 frs-core:MotorVehicles 2025-12-31 04279875 frs-core:MotorVehicles 2025-01-01 2025-12-31 04279875 frs-core:MotorVehicles 2024-12-31 04279875 frs-core:CapitalRedemptionReserve 2025-12-31 04279875 frs-core:ShareCapital 2025-12-31 04279875 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04279875 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04279875 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04279875 frs-bus:SmallEntities 2025-01-01 2025-12-31 04279875 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04279875 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04279875 frs-core:CostValuation 2024-12-31 04279875 frs-core:AdditionsToInvestments 2025-12-31 04279875 frs-core:DisposalsRepaymentsInvestments 2025-12-31 04279875 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2025-12-31 04279875 frs-core:CostValuation 2025-12-31 04279875 frs-core:ListedExchangeTraded 2025-12-31 04279875 frs-core:ListedExchangeTraded 2024-12-31 04279875 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 04279875 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-12-31 04279875 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-12-31 04279875 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2025-12-31 04279875 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-12-31 04279875 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 04279875 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-12-31 04279875 frs-core:UnlistedNon-exchangeTraded 2025-12-31 04279875 frs-core:UnlistedNon-exchangeTraded 2024-12-31 04279875 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 04279875 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 04279875 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 04279875 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 04279875 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 04279875 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 04279875 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 04279875 frs-bus:Director1 2025-01-01 2025-12-31 04279875 frs-bus:Director1 2024-12-31 04279875 frs-bus:Director1 2025-12-31 04279875 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04279875 frs-countries:EnglandWales 2025-01-01 2025-12-31 04279875 2023-12-31 04279875 2024-12-31 04279875 2024-01-01 2024-12-31 04279875 frs-core:CurrentFinancialInstruments 2024-12-31 04279875 frs-core:Non-currentFinancialInstruments 2024-12-31 04279875 frs-core:CapitalRedemptionReserve 2024-12-31 04279875 frs-core:ShareCapital 2024-12-31 04279875 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04279875
Wilson Mitchell & Co. Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Sunley & Co
3 Forest Business Park
Fulford
York
YO19 4RH
Wilson Mitchell & Co. Limited
Contents
Contents

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

Page 1
Wilson Mitchell & Co. Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 04279875

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,673 |  | 9,786
Investment Properties | 5 |  | 310,000 |  | 320,000
Investments | 6 |  | 536,510 |  | 569,538
|  |  | 855,183 |  | 899,324
CURRENT ASSETS
Debtors | 7 | 105,000 |  | 118,782 |
Cash at bank and in hand |  | 19,887 |  | 22,815 |
|  | 124,887 |  | 141,597 |
Creditors: Amounts Falling Due Within One Year | 8 | (42,933 ) |  | (12,454 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 81,954 |  | 129,143
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 937,137 |  | 1,028,467
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (19,864 ) |  | (25,460 )
NET ASSETS |  |  | 917,273 |  | 1,003,007
CAPITAL AND RESERVES
Called up share capital | 10 |  | 9 |  | 9
Capital redemption reserve |  |  | 1 |  | 1
Profit and Loss Account |  |  | 917,263 |  | 1,002,997
SHAREHOLDERS' FUNDS |  |  | 917,273 |  | 1,003,007

Page 1
Page 2
Wilson Mitchell & Co. Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

L M Bradley Director
21st April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Wilson Mitchell & Co. Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Wilson Mitchell & Co. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04279875 . The registered office is Paddock Cottage, 51 Farleigh Road, Warlingham, Surrey, CR6 9EJ.
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
Gains or deficits on current asset collective investments in shares and equities are recognised within the financial statements upon the sale of the underlying investments where gains or deficits are crystalised.
Rental income is the gross amount of rent receivable and associated services (such as cleaning charges, linen services, and mandatory fees) generated from the investment property. Revenue is recognized on a straight-line basis over the period of the guest's stay with income relating to the portion of a stay falling after the balance sheet date being treated as deferred income (a liability) where neccessary and recognized in the following financial year.
2.3. 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:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25 % reducing balance
Computer Equipment | 3 years straight line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Investments
Investments in equity shares or unit trusts which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicaly traded and where fair value cannot be measured reliably are measured at cost less impairement.
Page 3
Page 4
Wilson Mitchell & Co. Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 1 January 2025 | 35,546 | 961 | 3,742 | 40,249
Additions | - | 798 | 1,050 | 1,848
As at 31 December 2025 | 35,546 | 1,759 | 4,792 | 42,097
Depreciation
As at 1 January 2025 | 27,112 | 888 | 2,463 | 30,463
Provided during the period | 2,109 | 118 | 734 | 2,961
As at 31 December 2025 | 29,221 | 1,006 | 3,197 | 33,424
Net Book Value
As at 31 December 2025 | 6,325 | 753 | 1,595 | 8,673
As at 1 January 2025 | 8,434 | 73 | 1,279 | 9,786

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | 320,000
Fair value adjustments | (10,000 )
As at 31 December 2025 | 310,000

The property has been valued at open market value as at the balance sheet date by a local estate agent.
6. Investments

| Listed | Unlisted | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 January 2025 | 349,034 | 220,504 | 569,538
Additions | 251,126 | - | 251,126
Disposals | (282,451 ) | - | (282,451 )
Fair value adjustments | (1,703 ) | - | (1,703 )
As at 31 December 2025 | 316,006 | 220,504 | 536,510
Provision
As at 1 January 2025 | - | - | -
As at 31 December 2025 | - | - | -
Net Book Value
As at 31 December 2025 | 316,006 | 220,504 | 536,510
As at 1 January 2025 | 349,034 | 220,504 | 569,538

Page 4
Page 5
Wilson Mitchell & Co. Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 105,000 |  | 118,782

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 5,591 |  | 5,572
Other creditors | 37,342 |  | 6,882
| 42,933 |  | 12,454

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 19,850 |  | 25,460
Other creditors | 14 |  | -
| 19,864 |  | 25,460

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 9 |  | 9

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Louise Bradley | 2,522 | - | (2,522 ) | - | -

The above loan is unsecured, interest free and repayable on demand.
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