Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 13679836 Mr Andrew Ogley Ms Meifeng Wang iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13679836 2024-10-31 13679836 2025-10-31 13679836 2024-11-01 2025-10-31 13679836 frs-core:CurrentFinancialInstruments 2025-10-31 13679836 frs-core:Non-currentFinancialInstruments 2025-10-31 13679836 frs-core:ComputerEquipment 2025-10-31 13679836 frs-core:ComputerEquipment 2024-11-01 2025-10-31 13679836 frs-core:ComputerEquipment 2024-10-31 13679836 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 13679836 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 13679836 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 13679836 frs-core:PlantMachinery 2025-10-31 13679836 frs-core:PlantMachinery 2024-11-01 2025-10-31 13679836 frs-core:PlantMachinery 2024-10-31 13679836 frs-core:ShareCapital 2025-10-31 13679836 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 13679836 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 13679836 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 13679836 frs-bus:SmallEntities 2024-11-01 2025-10-31 13679836 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 13679836 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 13679836 frs-bus:Director1 2024-11-01 2025-10-31 13679836 frs-bus:Director2 2024-11-01 2025-10-31 13679836 frs-countries:EnglandWales 2024-11-01 2025-10-31 13679836 2023-10-31 13679836 2024-10-31 13679836 2023-11-01 2024-10-31 13679836 frs-core:CurrentFinancialInstruments 2024-10-31 13679836 frs-core:Non-currentFinancialInstruments 2024-10-31 13679836 frs-core:ShareCapital 2024-10-31 13679836 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 13679836
Wang & Ogley Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
TaxAssist Accountants - Chichester
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13679836
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 97,852 78,939
97,852 78,939
CURRENT ASSETS
Debtors 5 20,070 22,895
Cash at bank and in hand 44,238 86,092
64,308 108,987
Creditors: Amounts Falling Due Within One Year 6 (136,167 ) (134,518 )
NET CURRENT ASSETS (LIABILITIES) (71,859 ) (25,531 )
TOTAL ASSETS LESS CURRENT LIABILITIES 25,993 53,408
Creditors: Amounts Falling Due After More Than One Year 7 (8,333 ) (18,333 )
NET ASSETS 17,660 35,075
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 17,658 35,073
SHAREHOLDERS' FUNDS 17,660 35,075
Page 1
Page 2
For the year ending 31 October 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 Andrew Ogley
Director
30/07/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wang & Ogley Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13679836 . The registered office is 45 Exmouth Market, London, EC1R 4QL.
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 15 years Straight Line
Plant & Machinery 25% Staright Line
Computer Equipment 25% Staright Line
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 11)
12 11
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 68,576 26,085 202 94,863
Additions 23,662 8,151 665 32,478
As at 31 October 2025 92,238 34,236 867 127,341
Depreciation
As at 1 November 2024 6,633 9,241 50 15,924
Provided during the period 5,550 7,854 161 13,565
As at 31 October 2025 12,183 17,095 211 29,489
Net Book Value
As at 31 October 2025 80,055 17,141 656 97,852
As at 1 November 2024 61,943 16,844 152 78,939
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 20,070 22,895
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 15,822 11,377
Other loans 10,000 10,000
Other creditors 78,724 62,787
Taxation and social security 31,621 50,354
136,167 134,518
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 8,333 18,333
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4