Acorah Software Products - Accounts Production 19.3.550 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 11908158 Mr Lee Cornish Mrs Louise Cornish iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11908158 2024-09-30 11908158 2025-09-30 11908158 2024-10-01 2025-09-30 11908158 frs-core:CurrentFinancialInstruments 2025-09-30 11908158 frs-core:ComputerEquipment 2025-09-30 11908158 frs-core:ComputerEquipment 2024-10-01 2025-09-30 11908158 frs-core:ComputerEquipment 2024-09-30 11908158 frs-core:FurnitureFittings 2025-09-30 11908158 frs-core:FurnitureFittings 2024-10-01 2025-09-30 11908158 frs-core:FurnitureFittings 2024-09-30 11908158 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 11908158 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 11908158 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 11908158 frs-core:MotorVehicles 2025-09-30 11908158 frs-core:MotorVehicles 2024-10-01 2025-09-30 11908158 frs-core:MotorVehicles 2024-09-30 11908158 frs-core:PlantMachinery 2025-09-30 11908158 frs-core:PlantMachinery 2024-10-01 2025-09-30 11908158 frs-core:PlantMachinery 2024-09-30 11908158 frs-core:ShareCapital 2025-09-30 11908158 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 11908158 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 11908158 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 11908158 frs-bus:SmallEntities 2024-10-01 2025-09-30 11908158 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 11908158 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 11908158 frs-bus:Director1 2024-10-01 2025-09-30 11908158 frs-bus:Director2 2024-10-01 2025-09-30 11908158 frs-countries:EnglandWales 2024-10-01 2025-09-30 11908158 2023-09-30 11908158 2024-09-30 11908158 2023-10-01 2024-09-30 11908158 frs-core:CurrentFinancialInstruments 2024-09-30 11908158 frs-core:ShareCapital 2024-09-30 11908158 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 11908158
Wayforward Specialist Support Services Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
TACS(SW)Ltd
FCPA,ACIE.
The Post House
Fore Street
South Brent
Devon
TQ10 9BQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11908158
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 83,417 102,255
83,417 102,255
CURRENT ASSETS
Debtors 5 141,531 128,310
Cash at bank and in hand 272,785 139,739
414,316 268,049
Creditors: Amounts Falling Due Within One Year 6 (88,928 ) (50,244 )
NET CURRENT ASSETS (LIABILITIES) 325,388 217,805
TOTAL ASSETS LESS CURRENT LIABILITIES 408,805 320,060
NET ASSETS 408,805 320,060
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 408,705 319,960
SHAREHOLDERS' FUNDS 408,805 320,060
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Page 2
For the year ending 30 September 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 Lee Cornish
Director
17/02/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Wayforward Specialist Support Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11908158 . The registered office is Teignbridge Business Centre, 6 Cavalier Rd,Heathfield Industrial Estate, Newton Abbot, Devon, TQ12 6TZ.
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. 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 25% Straight Line
Plant & Machinery 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
Computer Equipment 20%
2.4. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 39 (2024: 21)
39 21
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2024 16,776 22,338 60,540 7,071
As at 30 September 2025 16,776 22,338 60,540 7,071
Depreciation
As at 1 October 2024 4,194 6,720 13,898 2,499
Provided during the period 3,145 2,343 9,238 686
As at 30 September 2025 7,339 9,063 23,136 3,185
Net Book Value
As at 30 September 2025 9,437 13,275 37,404 3,886
As at 1 October 2024 12,582 15,618 46,642 4,572
Computer Equipment Total
£ £
Cost
As at 1 October 2024 28,952 135,677
As at 30 September 2025 28,952 135,677
Depreciation
As at 1 October 2024 6,111 33,422
Provided during the period 3,426 18,838
As at 30 September 2025 9,537 52,260
Net Book Value
As at 30 September 2025 19,415 83,417
As at 1 October 2024 22,841 102,255
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 122,586 119,590
Other debtors 18,945 8,720
141,531 128,310
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (2,301 ) 2,301
Corporation tax 58,420 42,749
Directors' loan accounts 32,809 5,194
88,928 50,244
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 96,000 54,000
Dividends were paid during the year as follow :-
Mr Lee Cornish       £48000.00
Mrs Louise Cornish £48000.00
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