Acorah Software Products - Accounts Production 19.2.450 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 01835662 Mr Andrew Price Mrs Helen Ashford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01835662 2025-02-28 01835662 2026-02-28 01835662 2025-03-01 2026-02-28 01835662 frs-core:ShareCapital 2026-02-28 01835662 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 01835662 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 01835662 frs-bus:AbridgedAccounts 2025-03-01 2026-02-28 01835662 frs-bus:SmallEntities 2025-03-01 2026-02-28 01835662 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 01835662 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 01835662 frs-core:CostValuation 2025-02-28 01835662 frs-core:AdditionsToInvestments 2026-02-28 01835662 frs-core:DisposalsRepaymentsInvestments 2026-02-28 01835662 frs-core:RevaluationsIncreaseDecreaseInInvestments 2026-02-28 01835662 frs-core:CostValuation 2026-02-28 01835662 frs-bus:Director1 2025-03-01 2026-02-28 01835662 frs-bus:Director2 2025-03-01 2026-02-28 01835662 frs-countries:EnglandWales 2025-03-01 2026-02-28 01835662 2024-02-29 01835662 2025-02-28 01835662 2024-03-01 2025-02-28 01835662 frs-core:ShareCapital 2025-02-28 01835662 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 01835662
W.B.M.P. Investments Ltd.
Unaudited ABRIDGED Financial Statements
For The Year Ended 28 February 2026
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 01835662
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investments 4 564,654 501,638
564,654 501,638
CURRENT ASSETS
Cash at bank and in hand 27,441 13,178
27,441 13,178
Creditors: Amounts Falling Due Within One Year (1,501 ) (1,575 )
NET CURRENT ASSETS (LIABILITIES) 25,940 11,603
TOTAL ASSETS LESS CURRENT LIABILITIES 590,594 513,241
NET ASSETS 590,594 513,241
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 590,592 513,239
SHAREHOLDERS' FUNDS 590,594 513,241
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Page 2
For the year ending 28 February 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 28 February 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Andrew Price
Director
14/07/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
W.B.M.P. Investments Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 01835662 . The registered office is 90 High Street, Brownhills, Walsall, WS8 6EW.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements re rounded to the nearest £.
2.2. Financial Instruments
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.3. 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 year, 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.
2.4. Fixed asset investments
Fixed asset investments are initially measured at cost and are subsequently re-measured at their fair value.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
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Page 4
4. Investments
Total
£
Cost or Valuation
As at 1 March 2025 501,638
Additions 86,414
Disposals (86,766 )
Revaluations 63,368
As at 28 February 2026 564,654
Provision
As at 1 March 2025 -
As at 28 February 2026 -
Net Book Value
As at 28 February 2026 564,654
As at 1 March 2025 501,638
5. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
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