Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 27 July 2026 1 April 2025 31 March 2026 31 March 2026 07990219 G D'Andria B Robinson WRM Group Holding S.A., Luxembourg, true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07990219 2025-03-31 07990219 2026-03-31 07990219 2025-04-01 2026-03-31 07990219 frs-core:CurrentFinancialInstruments 2026-03-31 07990219 frs-core:ComputerEquipment 2026-03-31 07990219 frs-core:ComputerEquipment 2025-04-01 2026-03-31 07990219 frs-core:ComputerEquipment 2025-03-31 07990219 frs-core:FurnitureFittings 2026-03-31 07990219 frs-core:FurnitureFittings 2025-04-01 2026-03-31 07990219 frs-core:FurnitureFittings 2025-03-31 07990219 frs-core:SharePremium 2026-03-31 07990219 frs-core:ShareCapital 2026-03-31 07990219 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07990219 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07990219 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07990219 frs-bus:SmallEntities 2025-04-01 2026-03-31 07990219 frs-bus:Audited 2025-04-01 2026-03-31 07990219 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07990219 1 2025-04-01 2026-03-31 07990219 frs-core:AcceleratedTaxDepreciationDeferredTax 2026-03-31 07990219 frs-bus:Director1 2025-04-01 2026-03-31 07990219 frs-bus:Director2 2025-04-01 2026-03-31 07990219 frs-countries:EnglandWales 2025-04-01 2026-03-31 07990219 2024-03-31 07990219 2025-03-31 07990219 2024-04-01 2025-03-31 07990219 frs-core:CurrentFinancialInstruments 2025-03-31 07990219 frs-core:SharePremium 2025-03-31 07990219 frs-core:ShareCapital 2025-03-31 07990219 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07990219 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-03-31
Registered number: 07990219
WRM Capinvest Ltd
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07990219
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 93,740 20,829
93,740 20,829
CURRENT ASSETS
Debtors 5 1,684,739 1,798,351
Cash at bank and in hand 236,915 53,704
1,921,654 1,852,055
Creditors: Amounts Falling Due Within One Year 6 (908,661 ) (917,356 )
NET CURRENT ASSETS (LIABILITIES) 1,012,993 934,699
TOTAL ASSETS LESS CURRENT LIABILITIES 1,106,733 955,528
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (23,435 ) (5,207 )
NET ASSETS 1,083,298 950,321
CAPITAL AND RESERVES
Called up share capital 8 300,005 300,003
Share premium account 1,158,253 758,997
Profit and Loss Account (374,960 ) (108,679 )
SHAREHOLDERS' FUNDS 1,083,298 950,321
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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
G D'Andria
Director
27 July 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
WRM Capinvest Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07990219 . The registered office is 2 Eaton Gate, London, SW1W 9BJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.
The financial statements are prepared in sterling , which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £. 
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 
Preparation of consolidated financial statements
The financial statements contain information about WRM Capinvest Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
2.2. Significant judgements and estimations
No significant judgements have had to be made by management in preparing these financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.
Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
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:
Fixtures & Fittings Straight line over 5 years
Artwork Nil (residual value at least equal to cost)
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
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2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
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.
2.6. Foreign Currencies
The financial statements are presented in Sterling, which is also the functional currency of the company. Transactions in currencies, other than the functional currency of the company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
2.7. 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.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2025: 13)
10 13
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4. Tangible Assets
Fixtures & Fittings Artwork Total
£ £ £
Cost or Valuation
As at 1 April 2025 1,075,764 - 1,075,764
Additions 556 - 556
Transfers (79,161 ) 79,161 -
As at 31 March 2026 997,159 79,161 1,076,320
Depreciation
As at 1 April 2025 1,054,935 - 1,054,935
Provided during the period 6,806 - 6,806
Transfers (79,161 ) - (79,161 )
As at 31 March 2026 982,580 - 982,580
Net Book Value
As at 31 March 2026 14,579 79,161 93,740
As at 1 April 2025 20,829 - 20,829
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 1,146,551 586,833
Amounts owed by group undertakings 3,406 -
Other debtors 534,782 1,211,518
1,684,739 1,798,351
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 543,918 494,522
Amounts owed to group undertakings 89,289 -
Other creditors 199,107 258,254
Taxation and social security 76,347 164,580
908,661 917,356
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7. Deferred Taxation
The provision for deferred tax is made up as follows:
2026 2025
£ £
Accelerated capital allowances 23,435 5,207
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 300,005 300,003
During the year the company issued 1 Ordinary share of £1 at a premium of £192,907 and a further share issued 1 Ordinary share of £1 at a premium of £206,349.
9. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
10. Ultimate Controlling Party
The company's ultimate controlling party is WRM Group Holding S.A., Luxembourg, by virtue of his ownership of 100% of the issued share capital in the company.
11. Audit Information
The auditor's report on the accounts of WRM Capinvest Ltd for the year ended 31 March 2026 was unqualified.
The auditor's report was signed by Mr John Kyriacos Pittalis FCCA (Senior Statutory Auditor) for and on behalf of K J Pittalis and Partners LLP , Statutory Auditor.
K J Pittalis and Partners LLP
Chartered Certified Accountants and
Statutory Auditor
Global House, 303 Ballards Lane
London
N12 8NP
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