Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 12343463 Mr Robert Booker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12343463 2024-12-31 12343463 2025-12-31 12343463 2025-01-01 2025-12-31 12343463 frs-core:CurrentFinancialInstruments 2025-12-31 12343463 frs-core:ComputerEquipment 2025-12-31 12343463 frs-core:ComputerEquipment 2025-01-01 2025-12-31 12343463 frs-core:ComputerEquipment 2024-12-31 12343463 frs-core:PlantMachinery 2025-12-31 12343463 frs-core:PlantMachinery 2025-01-01 2025-12-31 12343463 frs-core:PlantMachinery 2024-12-31 12343463 frs-core:ShareCapital 2025-12-31 12343463 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12343463 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12343463 frs-bus:AbridgedAccounts 2025-01-01 2025-12-31 12343463 frs-bus:SmallEntities 2025-01-01 2025-12-31 12343463 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12343463 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12343463 frs-bus:Director1 2025-01-01 2025-12-31 12343463 frs-countries:EnglandWales 2025-01-01 2025-12-31 12343463 2023-12-31 12343463 2024-12-31 12343463 2024-01-01 2024-12-31 12343463 frs-core:CurrentFinancialInstruments 2024-12-31 12343463 frs-core:ShareCapital 2024-12-31 12343463 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 12343463
Westwood Instruments Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Harris Lacey and Swain
Contents
Page
Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12343463
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,568 27,496
23,568 27,496
CURRENT ASSETS
Stocks 5 5,133 5,133
Cash at bank and in hand 277,690 295,057
282,823 300,190
Creditors: Amounts Falling Due Within One Year 6 (40,136 ) (76,062 )
NET CURRENT ASSETS (LIABILITIES) 242,687 224,128
TOTAL ASSETS LESS CURRENT LIABILITIES 266,255 251,624
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,212 ) (6,814 )
NET ASSETS 261,043 244,810
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 261,042 244,809
SHAREHOLDERS' FUNDS 261,043 244,810
Page 1
Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Robert Booker
Director
24/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Westwood Instruments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12343463 . The registered office is 124 City Road, London, EC1V 2NX.
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. Significant judgements and estimations
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors’ best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.
2.3. Turnover
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered, net of returns, discounts and rebates allowed by the company and value added taxes. 
The company recognises revenue when the significant risks and rewards of ownership have been transferred to the buyer; the company retains no continuing involvement or control over the goods; the amount of revenue can be measured reliably; it is probable that future economic benefits will flow to the entity and when the specific criteria relating to each of the company's sales channels have been met, as described below. 
The company provides goods and services to other organisations and individuals in the form of sound recordings and music publishing, these services are provided on a time and material basis or as a fixed price contract.
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 25% on reducing balance
Computer Equipment 33% on cost
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measured at their settlement value.
2.7. 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.
Page 3
Page 4
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 37,378 20,278 57,656
Additions 5,496 - 5,496
As at 31 December 2025 42,874 20,278 63,152
Depreciation
As at 1 January 2025 16,045 14,115 30,160
Provided during the period 6,484 2,940 9,424
As at 31 December 2025 22,529 17,055 39,584
Net Book Value
As at 31 December 2025 20,345 3,223 23,568
As at 1 January 2025 21,333 6,163 27,496
5. Stocks
2025 2024
£ £
Stock 5,133 5,133
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 6,309 3,272
Taxation and social security 33,827 72,790
40,136 76,062
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 5