Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 14615658 Richard Clowes Janine Leigh Christopher Laurence RSPCA North Wiltshire and Newbury District Branch Unit 6 Clearwater Business Park, Frankland Road, Blagrove, Swindon, SN5 8YZ true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14615658 2024-12-31 14615658 2025-12-31 14615658 2025-01-01 2025-12-31 14615658 frs-core:CurrentFinancialInstruments 2025-12-31 14615658 frs-core:Non-currentFinancialInstruments 2025-12-31 14615658 frs-core:ShareCapital 2025-12-31 14615658 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 14615658 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14615658 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 14615658 frs-bus:SmallEntities 2025-01-01 2025-12-31 14615658 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14615658 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14615658 1 2025-01-01 2025-12-31 14615658 frs-bus:Director1 2025-01-01 2025-12-31 14615658 frs-bus:Director2 2025-01-01 2025-12-31 14615658 frs-bus:Director3 2025-01-01 2025-12-31 14615658 frs-countries:EnglandWales 2025-01-01 2025-12-31 14615658 2023-12-31 14615658 2024-12-31 14615658 2024-01-01 2024-12-31 14615658 frs-core:CurrentFinancialInstruments 2024-12-31 14615658 frs-core:Non-currentFinancialInstruments 2024-12-31 14615658 frs-core:ShareCapital 2024-12-31 14615658 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 14615658
RSPCA North Wiltshire And Newbury District Trading Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Godfrey Wilson Limited
2nd Floor South
One Castle Park
Tower Hill
Bristol
BS2 0JA
RSPCA North Wiltshire And Newbury District Trading Limited
Contents
Contents

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

Page 1
RSPCA North Wiltshire And Newbury District Trading Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 14615658

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 49,161 |  | 21,255 |
Debtors | 5 | 25,113 |  | 27,409 |
Cash at bank and in hand |  | 6,707 |  | 22,332 |
|  | 80,981 |  | 70,996 |
Creditors: Amounts Falling Due Within One Year | 6 | (39,352 ) |  | (24,773 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 41,629 |  | 46,223
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 41,629 |  | 46,223
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (7,430 ) |  | (19,310 )
NET ASSETS |  |  | 34,199 |  | 26,913
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 34,198 |  | 26,912
SHAREHOLDERS' FUNDS |  |  | 34,199 |  | 26,913

Page 1
Page 2
RSPCA North Wiltshire And Newbury District Trading 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 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

Richard Clowes Director
15/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
RSPCA North Wiltshire And Newbury District Trading Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
RSPCA North Wiltshire And Newbury District Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14615658 . The registered office is Unit 6 Clearwater Business Park, Frankland Road, Swindon, SN5 8YZ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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.
2.4. 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 is determined using the first-in, first-out (FIFO) method. 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. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in the profit and loss account.
Page 3
Page 4
RSPCA North Wiltshire And Newbury District Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Taxation
The company has not incurred a corporation tax charge in the period due to its policy of paying all taxable profits to its parent charity under gift aid.
Where payment of the company's taxable profits to the parent charity falls after the reporting date, the income tax effects of that gift aid payment are still recognised at the reporting date. The income tax effects are measured consistently with the tax treatment planned to be used in the company's income tax filings, and a deferred tax liability is not recognised in relation to such a gift aid payment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 49,161 |  | 21,255

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 23 |  | 68
Amounts owed by group undertakings | 24,340 |  | 27,341
Other debtors | 750 |  | -
| 25,113 |  | 27,409

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 16,858 |  | 3,772
Amounts owed to group undertakings | 12,570 |  | 12,690
Other creditors | 6,171 |  | 2,406
Taxation and social security | 3,753 |  | 5,905
| 39,352 |  | 24,773

Page 4
Page 5
RSPCA North Wiltshire And Newbury District Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 7,430 |  | 19,310

The parent charity provided a loan of £50,000 and interest is charged at the Bank of England base rate + 1%. The loan will be repaid in full by December 2027.
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Related Party Transactions
RSPCA North Wiltshire and Newbury District Branch charged RSPCA North Wiltshire and Newbury District Trading Limited management charges of £16,521 (2024: £4,071) and loan interest on the intercompany loan of £1,460 (2024: £2,610). At year end, a loan of £20,000 (2024: £32,000) was owed to the charity, and £24,340 (2024: £27,341) was due from the charity.
10. Ultimate Parent Undertaking and Controlling Party
The company is a wholly owned subsidiary, and the immediate parent undertaking and controlling party is RSPCA North Wiltshire and Newbury District Branch , a charity registered in England and Wales. The registered address of the controlling party is:
Unit 6 Clearwater Business Park
Frankland Road
Blagrove
Swindon
SN5 8YZ
Page 5