Acorah Software Products - Accounts Production 19.2.450 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 10787720 Mr Kevin Black iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10787720 2025-05-31 10787720 2026-05-31 10787720 2025-06-01 2026-05-31 10787720 frs-core:CurrentFinancialInstruments 2026-05-31 10787720 frs-core:ComputerEquipment 2026-05-31 10787720 frs-core:ComputerEquipment 2025-06-01 2026-05-31 10787720 frs-core:ComputerEquipment 2025-05-31 10787720 frs-core:FurnitureFittings 2026-05-31 10787720 frs-core:FurnitureFittings 2025-06-01 2026-05-31 10787720 frs-core:FurnitureFittings 2025-05-31 10787720 frs-core:ShareCapital 2026-05-31 10787720 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 10787720 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 10787720 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 10787720 frs-bus:SmallEntities 2025-06-01 2026-05-31 10787720 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 10787720 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 10787720 frs-bus:Director1 2025-06-01 2026-05-31 10787720 frs-countries:EnglandWales 2025-06-01 2026-05-31 10787720 2024-05-31 10787720 2025-05-31 10787720 2024-06-01 2025-05-31 10787720 frs-core:CurrentFinancialInstruments 2025-05-31 10787720 frs-core:ShareCapital 2025-05-31 10787720 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 10787720
Wise-Tech Design Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
Templeman Financial Limited t/a MyFD
Wise-Tech Design Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Wise-Tech Design Limited
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 10787720

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,398 |  | 604
|  |  | 1,398 |  | 604
CURRENT ASSETS
Debtors | 5 | 19,764 |  | 19,235 |
Cash at bank and in hand |  | 239,312 |  | 174,396 |
|  | 259,076 |  | 193,631 |
Creditors: Amounts Falling Due Within One Year | 6 | (45,382 ) |  | (25,299 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 213,694 |  | 168,332
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 215,092 |  | 168,936
NET ASSETS |  |  | 215,092 |  | 168,936
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10 |  | 10
Profit and Loss Account |  |  | 215,082 |  | 168,926
SHAREHOLDERS' FUNDS |  |  | 215,092 |  | 168,936

Page 1
Page 2
Wise-Tech Design Limited
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 2026 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 his 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 Kevin Black Director
20/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Wise-Tech Design Limited
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
Wise-Tech Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10787720 . The registered office is 379 Soothill Lane, Soothill,, Batley, WF17 6ES.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. 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:

Fixtures & Fittings | Straight Line method 33% at cost
Computer Equipment | Straight Line method 33% and 50% at cost

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable. 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.
Current tax 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
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Wise-Tech Design Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2025 | 926 | 3,277 | 4,203
Additions | - | 1,148 | 1,148
As at 31 May 2026 | 926 | 4,425 | 5,351
Depreciation
As at 1 June 2025 | 322 | 3,277 | 3,599
Provided during the period | 354 | - | 354
As at 31 May 2026 | 676 | 3,277 | 3,953
Net Book Value
As at 31 May 2026 | 250 | 1,148 | 1,398
As at 1 June 2025 | 604 | - | 604

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 19,754 |  | 19,225
Other debtors | 10 |  | 10
| 19,764 |  | 19,235

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 25,869 |  | 22,515
VAT | 16,103 |  | 1,692
Director's loan account | 3,410 |  | 1,092
| 45,382 |  | 25,299

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

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