Acorah Software Products - Accounts Production 19.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 07843693 Mrs Melissa Johnson Mr Paul Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07843693 2024-11-30 07843693 2025-11-30 07843693 2024-12-01 2025-11-30 07843693 frs-core:CurrentFinancialInstruments 2025-11-30 07843693 frs-core:Non-currentFinancialInstruments 2025-11-30 07843693 frs-core:BetweenOneFiveYears 2025-11-30 07843693 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-01 2025-11-30 07843693 frs-core:FurnitureFittings 2025-11-30 07843693 frs-core:FurnitureFittings 2024-12-01 2025-11-30 07843693 frs-core:FurnitureFittings 2024-11-30 07843693 frs-core:NetGoodwill 2025-11-30 07843693 frs-core:NetGoodwill 2024-12-01 2025-11-30 07843693 frs-core:NetGoodwill 2024-11-30 07843693 frs-core:MotorVehicles 2025-11-30 07843693 frs-core:MotorVehicles 2024-12-01 2025-11-30 07843693 frs-core:MotorVehicles 2024-11-30 07843693 frs-core:OtherResidualIntangibleAssets 2025-11-30 07843693 frs-core:OtherResidualIntangibleAssets 2024-12-01 2025-11-30 07843693 frs-core:OtherResidualIntangibleAssets 2024-11-30 07843693 frs-core:PlantMachinery 2025-11-30 07843693 frs-core:PlantMachinery 2024-12-01 2025-11-30 07843693 frs-core:PlantMachinery 2024-11-30 07843693 frs-core:WithinOneYear 2025-11-30 07843693 frs-core:ShareCapital 2025-11-30 07843693 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 07843693 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 07843693 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 07843693 frs-bus:SmallEntities 2024-12-01 2025-11-30 07843693 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 07843693 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 07843693 frs-bus:Director1 2024-12-01 2025-11-30 07843693 frs-bus:Director2 2024-12-01 2025-11-30 07843693 frs-countries:EnglandWales 2024-12-01 2025-11-30 07843693 2023-11-30 07843693 2024-11-30 07843693 2023-12-01 2024-11-30 07843693 frs-core:CurrentFinancialInstruments 2024-11-30 07843693 frs-core:Non-currentFinancialInstruments 2024-11-30 07843693 frs-core:BetweenOneFiveYears 2024-11-30 07843693 frs-core:WithinOneYear 2024-11-30 07843693 frs-core:ShareCapital 2024-11-30 07843693 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 07843693
Westgarth Enterprises Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
The Aylmer-Kelly Partnership LLP
Westgarth Enterprises Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Westgarth Enterprises Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 07843693

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 26,520
Tangible Assets | 5 |  | 50,411 |  | 37,437
|  |  | 50,411 |  | 63,957
CURRENT ASSETS
Debtors | 6 | 269,032 |  | 246,597 |
Cash at bank and in hand |  | 68,946 |  | 69,190 |
|  | 337,978 |  | 315,787 |
Creditors: Amounts Falling Due Within One Year | 7 | (247,859 ) |  | (201,914 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 90,119 |  | 113,873
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 140,530 |  | 177,830
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (52,037 ) |  | (53,642 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (12,603 ) |  | (9,359 )
NET ASSETS |  |  | 75,890 |  | 114,829
CAPITAL AND RESERVES
Called up share capital | 10 |  | 3 |  | 3
Profit and Loss Account |  |  | 75,887 |  | 114,826
SHAREHOLDERS' FUNDS |  |  | 75,890 |  | 114,829

Page 1
Page 2
Westgarth Enterprises Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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

Mr Paul Johnson Director
09/07/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Westgarth Enterprises Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Westgarth Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07843693 . The registered office is Unit 5a & B, Castle End Business Park, Ruscombe, Berkshire, RG10 9XQ.
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 - Other Intangible
Other intangible assets is a franchise license which is amortised to the profit and loss account over its estimated economic life of 5 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:

Plant & Machinery | 20% Straight Line
Motor Vehicles | 20% Straight Line
Fixtures & Fittings | 20% Straight Line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
Westgarth Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. 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.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 58 (2024: 81)
58 81
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 44,200 | 22,500 | 66,700
Disposals | (44,200 ) | - | (44,200 )
As at 30 November 2025 | - | 22,500 | 22,500
Amortisation
As at 1 December 2024 | 17,680 | 22,500 | 40,180
Disposals | (17,680 ) | - | (17,680 )
As at 30 November 2025 | - | 22,500 | 22,500
Net Book Value
As at 30 November 2025 | - | - | -
As at 1 December 2024 | 26,520 | - | 26,520

Page 4
Page 5
Westgarth Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 December 2024 | 24,357 | 73,449 | 1,230 | 99,036
Additions | - | 39,000 | - | 39,000
As at 30 November 2025 | 24,357 | 112,449 | 1,230 | 138,036
Depreciation
As at 1 December 2024 | 16,792 | 44,069 | 738 | 61,599
Provided during the period | 3,290 | 22,490 | 246 | 26,026
As at 30 November 2025 | 20,082 | 66,559 | 984 | 87,625
Net Book Value
As at 30 November 2025 | 4,275 | 45,890 | 246 | 50,411
As at 1 December 2024 | 7,565 | 29,380 | 492 | 37,437

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 171,717 |  | 156,038
Prepayments and accrued income | 991 |  | 4,023
Other debtors | 4,000 |  | 4,000
Amounts owed by group undertakings | 92,324 |  | 82,536
| 269,032 |  | 246,597

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 22,869 |  | 14,266
Trade creditors | 20,477 |  | 26,341
Bank loans and overdrafts | 6,360 |  | 645
Corporation tax | 41,372 |  | 13,804
Other taxes and social security | 51,986 |  | 38,441
Net wages | 70,826 |  | 80,636
Other creditors | 9,442 |  | 7,546
Accruals and deferred income | 15,366 |  | 11,371
Directors' loan accounts | 9,161 |  | 8,864
| 247,859 |  | 201,914

Page 5
Page 6
Westgarth Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 32,082 |  | 27,015
Bank loans | 19,955 |  | 26,627
| 52,037 |  | 53,642

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 22,869 |  | 14,266
Later than one year and not later than five years | 32,082 |  | 27,015
| 54,951 |  | 41,281
| 54,951 |  | 41,281

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 21,720 |  | -
Later than one year and not later than five years | 27,150 |  | -
| 48,870 |  | -

Page 6