Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 03190804 W A Wilgar E Liasko W Paganucci Xavier Junior true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03190804 2025-03-31 03190804 2026-03-31 03190804 2025-04-01 2026-03-31 03190804 frs-core:CurrentFinancialInstruments 2026-03-31 03190804 frs-core:Non-currentFinancialInstruments 2026-03-31 03190804 frs-core:BetweenOneFiveYears 2026-03-31 03190804 frs-core:FurnitureFittings 2026-03-31 03190804 frs-core:FurnitureFittings 2025-04-01 2026-03-31 03190804 frs-core:FurnitureFittings 2025-03-31 03190804 frs-core:NetGoodwill 2026-03-31 03190804 frs-core:NetGoodwill 2025-04-01 2026-03-31 03190804 frs-core:NetGoodwill 2025-03-31 03190804 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 03190804 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 03190804 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 03190804 frs-core:MotorVehicles 2026-03-31 03190804 frs-core:MotorVehicles 2025-04-01 2026-03-31 03190804 frs-core:MotorVehicles 2025-03-31 03190804 frs-core:OtherResidualIntangibleAssets 2026-03-31 03190804 frs-core:OtherResidualIntangibleAssets 2025-03-31 03190804 frs-core:PlantMachinery 2026-03-31 03190804 frs-core:PlantMachinery 2025-04-01 2026-03-31 03190804 frs-core:PlantMachinery 2025-03-31 03190804 frs-core:WithinOneYear 2026-03-31 03190804 frs-core:ShareCapital 2026-03-31 03190804 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 03190804 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03190804 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 03190804 frs-bus:SmallEntities 2025-04-01 2026-03-31 03190804 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 03190804 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03190804 frs-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 03190804 frs-bus:OrdinaryShareClass1 2026-03-31 03190804 1 2025-04-01 2026-03-31 03190804 frs-bus:Director1 2025-04-01 2026-03-31 03190804 frs-bus:Director2 2025-04-01 2026-03-31 03190804 frs-bus:Director3 2025-04-01 2026-03-31 03190804 frs-countries:EnglandWales 2025-04-01 2026-03-31 03190804 2024-03-31 03190804 2025-03-31 03190804 2024-04-01 2025-03-31 03190804 frs-core:CurrentFinancialInstruments 2025-03-31 03190804 frs-core:Non-currentFinancialInstruments 2025-03-31 03190804 frs-core:BetweenOneFiveYears 2025-03-31 03190804 frs-core:WithinOneYear 2025-03-31 03190804 frs-core:ShareCapital 2025-03-31 03190804 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03190804 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31
Registered number: 03190804
A.C. Wilgar Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Nichols & Co (Accountancy) Limited
A.C. Wilgar Limited
Contents
Contents

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

Page 1
A.C. Wilgar Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 03190804

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 108,246 |  | 117,960
|  |  | 108,246 |  | 117,960
CURRENT ASSETS
Stocks | 6 | 68,700 |  | 67,600 |
Debtors | 7 | 182,149 |  | 289,022 |
Cash at bank and in hand |  | 251,982 |  | 403,037 |
|  | 502,831 |  | 759,659 |
Creditors: Amounts Falling Due Within One Year | 8 | (562,118 ) |  | (610,117 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (59,287 ) |  | 149,542
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 48,959 |  | 267,502
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (22,030 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (17,397 ) |  | (23,263 )
NET ASSETS |  |  | 9,532 |  | 244,239
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 9,432 |  | 244,139
SHAREHOLDERS' FUNDS |  |  | 9,532 |  | 244,239

Page 1
Page 2
A.C. Wilgar Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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

W A Wilgar Director | E Liasko Director | W Paganucci Xavier Junior Director
03/08/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
A.C. Wilgar Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
A.C. Wilgar Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03190804 . The registered office is Unit 1, Metro Centre, Bridge Road, Orpington, Kent, BR5 2BE.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of four 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:

Leasehold | 25% on cost
Plant & Machinery | 25% on cost
Motor Vehicles | 25% on cost
Fixtures & Fittings | 25% on cost

2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
2.6. 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.
2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
A.C. Wilgar Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.9. Deferred Tax
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 39 (2025: 31)
39 31
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 30,000 | 22,163 | 52,163
As at 31 March 2026 | 30,000 | 22,163 | 52,163
Amortisation
As at 1 April 2025 | 30,000 | 22,163 | 52,163
As at 31 March 2026 | 30,000 | 22,163 | 52,163
Net Book Value
As at 31 March 2026 | - | - | -
As at 1 April 2025 | - | - | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 72,766 | 79,470 | 431,341 | 183,838 | 767,415
Additions | - | 3,739 | 87,978 | 998 | 92,715
Disposals | - | (67,088 ) | (91,121 ) | (148,657 ) | (306,866 )
As at 31 March 2026 | 72,766 | 16,121 | 428,198 | 36,179 | 553,264

...CONTINUED
Page 4
Page 5
A.C. Wilgar Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025 | 70,576 | 76,019 | 328,345 | 174,515 | 649,455
Provided during the period | 2,190 | 2,232 | 64,549 | 5,047 | 74,018
Disposals | - | (67,038 ) | (61,645 ) | (149,772 ) | (278,455 )
As at 31 March 2026 | 72,766 | 11,213 | 331,249 | 29,790 | 445,018
Net Book Value
As at 31 March 2026 | - | 4,908 | 96,949 | 6,389 | 108,246
As at 1 April 2025 | 2,190 | 3,451 | 102,996 | 9,323 | 117,960

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 68,700 |  | 67,600

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 61,910 |  | 71,494
Prepayments and accrued income | 70,108 |  | 57,877
Other debtors | 29,858 |  | 155,421
Directors' loan accounts | 20,273 |  | 4,230
| 182,149 |  | 289,022

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,814 |  | -
Trade creditors | 206,662 |  | 205,358
Bank loans and overdrafts | 9,637 |  | 16,303
Corporation tax | 77,259 |  | 78,111
Other taxes and social security | 29,806 |  | 32,391
VAT | 125,874 |  | 144,339
Other creditors | 108,066 |  | 124,114
Accruals and deferred income | - |  | 9,501
| 562,118 |  | 610,117

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 22,030 |  | -

Page 5
Page 6
A.C. Wilgar Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 4,814 |  | -
Later than one year and not later than five years | 22,030 |  | -
| 26,844 |  | -
| 26,844 |  | -

11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

12. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 963,413 |  | 798,300

13. Related Party Transactions
W. A. C. Wilgar - Director in the company
At the year end, the company was owed £20,273 by Mr W. A. C. Wilgar (2025 - £4,230).
Interest is charged at 2.25% on the above loan. The loan is repayable on demand.
WB Solutions Ltd - A company controlled by Mr W. A. C. Wilgar
At the year end, the company was owed £2,366 (2025 - £92,826) by WB Solutions Ltd.
The above loan is interest free and repayable on demand.
W. A. C. Wilgar Holdings Ltd - Parent company
W. A. C. Wilgar Holdings Ltd is registered in England and Wales and the company registration number is 12524788.
The registered office address of W. A. C. Wilgar Holdings Ltd is Unit 1, Metro Centre, Bridge Road, Orpington, Kent BR5 2BE.
During the year the company paid dividends of £963,413 (2025 - £798,300) to W. A. C. Wilgar Holdings Ltd.
At the year end, the company was owed Nil by W. A. C. Wilgar Holdings Ltd (2025 - £5,459). This loan carries no interest and is repayable on demand.
14. Ultimate Controlling Party
TPP Orpington I Ltd controls the company by virtue of its shareholding.
Page 6