Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09295866 Kevin Burgess Laurence Crombie Samuel Crombie Veniamin Krutikov Michael Lill Liam Naughton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09295866 2024-10-31 09295866 2025-10-31 09295866 2024-11-01 2025-10-31 09295866 frs-core:CurrentFinancialInstruments 2025-10-31 09295866 frs-core:Non-currentFinancialInstruments 2025-10-31 09295866 frs-core:NetGoodwill 2025-10-31 09295866 frs-core:NetGoodwill 2024-11-01 2025-10-31 09295866 frs-core:NetGoodwill 2024-10-31 09295866 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 09295866 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 09295866 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 09295866 frs-core:MotorVehicles 2025-10-31 09295866 frs-core:MotorVehicles 2024-11-01 2025-10-31 09295866 frs-core:MotorVehicles 2024-10-31 09295866 frs-core:PlantMachinery 2025-10-31 09295866 frs-core:PlantMachinery 2024-11-01 2025-10-31 09295866 frs-core:PlantMachinery 2024-10-31 09295866 frs-core:ShareCapital 2025-10-31 09295866 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09295866 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09295866 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09295866 frs-bus:SmallEntities 2024-11-01 2025-10-31 09295866 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09295866 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09295866 frs-bus:Director1 2024-11-01 2025-10-31 09295866 frs-bus:Director2 2024-11-01 2025-10-31 09295866 frs-bus:Director3 2024-11-01 2025-10-31 09295866 frs-bus:Director4 2024-11-01 2025-10-31 09295866 frs-bus:Director5 2024-11-01 2025-10-31 09295866 frs-bus:Director6 2024-11-01 2025-10-31 09295866 frs-countries:EnglandWales 2024-11-01 2025-10-31 09295866 2023-10-31 09295866 2024-10-31 09295866 2023-11-01 2024-10-31 09295866 frs-core:CurrentFinancialInstruments 2024-10-31 09295866 frs-core:Non-currentFinancialInstruments 2024-10-31 09295866 frs-core:ShareCapital 2024-10-31 09295866 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09295866
Invisible Wind Factory Limited
Financial Statements
For The Year Ended 31 October 2025
Adding Value Consultancy Ltd
Studio 21, Bluecoat Chambers
School Lane
Liverpool
L1 3BX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09295866
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 419 494
Tangible Assets 5 29,771 24,862
30,190 25,356
CURRENT ASSETS
Stocks 6 37,270 30,842
Debtors 7 143,788 81,699
Cash at bank and in hand - 24,517
181,058 137,058
Creditors: Amounts Falling Due Within One Year 8 (424,620 ) (260,048 )
NET CURRENT ASSETS (LIABILITIES) (243,562 ) (122,990 )
TOTAL ASSETS LESS CURRENT LIABILITIES (213,372 ) (97,634 )
Creditors: Amounts Falling Due After More Than One Year 9 (55,190 ) (32,178 )
NET LIABILITIES (268,562 ) (129,812 )
CAPITAL AND RESERVES
Called up share capital 10 60 60
Profit and Loss Account (268,622 ) (129,872 )
SHAREHOLDERS' FUNDS (268,562) (129,812)
Page 1
Page 2
For the year 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
Kevin Burgess
Director
8th July 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
Invisible Wind Factory Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09295866 . The registered office is 25 Carlton Street, Liverpool, L3 7ED.
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.
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 10 years.
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:
Leasehold over 10 years
Plant & Machinery over 3 years
Motor Vehicles over 3 years
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2024: 34)
23 34
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Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 8,750
As at 31 October 2025 8,750
Amortisation
As at 1 November 2024 8,256
Provided during the period 75
As at 31 October 2025 8,331
Net Book Value
As at 31 October 2025 419
As at 1 November 2024 494
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 November 2024 28,348 105,370 10,000 143,718
Additions 8,955 11,153 - 20,108
As at 31 October 2025 37,303 116,523 10,000 163,826
Depreciation
As at 1 November 2024 26,931 83,592 8,333 118,856
Provided during the period 1,678 11,854 1,667 15,199
As at 31 October 2025 28,609 95,446 10,000 134,055
Net Book Value
As at 31 October 2025 8,694 21,077 - 29,771
As at 1 November 2024 1,417 21,778 1,667 24,862
6. Stocks
2025 2024
£ £
Stock 37,270 30,842
Page 4
Page 5
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 102,463 39,412
Other debtors 41,325 42,287
143,788 81,699
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 144,564 71,026
Bank loans and overdrafts 22,926 18,807
Other creditors 84,411 56,230
Taxation and social security 172,719 113,985
424,620 260,048
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 55,190 7,904
Other loans - 24,274
55,190 32,178
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 60 60
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