Acorah Software Products - Accounts Production 19.3.550 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04689627 Mr A G Crompton Mr V Tracz Mr A G Crompton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04689627 2024-12-31 04689627 2025-12-31 04689627 2025-01-01 2025-12-31 04689627 frs-core:CurrentFinancialInstruments 2025-12-31 04689627 frs-core:Non-currentFinancialInstruments 2025-12-31 04689627 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04689627 frs-core:ShareCapital 2025-12-31 04689627 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04689627 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04689627 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04689627 frs-bus:SmallEntities 2025-01-01 2025-12-31 04689627 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04689627 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04689627 frs-bus:Director1 2025-01-01 2025-12-31 04689627 frs-bus:Director2 2025-01-01 2025-12-31 04689627 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04689627 frs-countries:EnglandWales 2025-01-01 2025-12-31 04689627 2023-12-31 04689627 2024-12-31 04689627 2024-01-01 2024-12-31 04689627 frs-core:CurrentFinancialInstruments 2024-12-31 04689627 frs-core:Non-currentFinancialInstruments 2024-12-31 04689627 frs-core:ShareCapital 2024-12-31 04689627 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04689627
Web Of Stories Limited
Financial Statements
For The Year Ended 31 December 2025
Web Of Stories Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Web Of Stories Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 04689627

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 4 | 7,177 |  | 8,318 |
Cash at bank and in hand |  | 19,705 |  | 95,177 |
|  | 26,882 |  | 103,495 |
Creditors: Amounts Falling Due Within One Year | 5 | (17,635 ) |  | (22,158 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9,247 |  | 81,337
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9,247 |  | 81,337
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (5,856,792 ) |  | (5,539,018 )
NET LIABILITIES |  |  | (5,847,545 ) |  | (5,457,681 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 200 |  | 200
Profit and Loss Account |  |  | (5,847,745 ) |  | (5,457,881 )
SHAREHOLDERS' FUNDS |  |  | (5,847,545) |  | (5,457,681)

Page 1
Page 2
Web Of Stories Limited
Balance Sheet (continued)
As At 31 December 2025
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 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 A G Crompton Director
29/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Web Of Stories Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Web Of Stories Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04689627 . The registered office is C/o Expertax Limited, 42-44 Clarendon Road, Watford, Hertfordshire, WD17 1JJ.
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. Going Concern Disclosure
The financial statements have been prepared on the going concern basis, which assumes that the Company will be able to continue trading for the foreseeable future. To do so, the Company is dependent on the continuing support of its shareholder. The ultimate controlling party has, without creating a contractual obligation, indicated his intention to continue providing such additional funding as may be required.
The directors are therefore satisfied that the going concern basis is appropriately used in the preparation of these financial statements.
2.3. Turnover
Revenue represents income recognised by the Company in respect of the creation and sale of biographies of prominent scientists during the year, net of value added tax and trade discounts. Revenue is recognised in the period to which it relates.
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 four years

2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.6. 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.
...CONTINUED
Page 3
Page 4
Web Of Stories Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation - continued
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.
2.7. Pensions
The Company operates a defined contributions plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed monthly contributions into a separately administered scheme operated by a third party.
Once the contributions have been paid, the Company has no further payment obligations. The contributions are recognised as an expense in the profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet.
The assets of the plan are not shown in the accounts as they are not held within the Company or under its control.
2.8. Preference shares
In accordance with FRS102, the preference shares have been shown at cost and have not been discounted as there is no applicable interest. As the preference share capital is treated as debt, it is shown within liabilities due after one year.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 7,177 |  | 8,318

Page 4
Page 5
Web Of Stories Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 192 |  | 297
Other creditors | 6,213 |  | 11,992
Taxation and social security | 11,230 |  | 9,869
| 17,635 |  | 22,158

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 5,856,792 |  | 5,539,018

Other creditors above is comprised of £4,300,000 (2024 - £4,300,000) of redeemable preference share capital and an interest free loan balance of £1,556,792 (2024 - £1,239,018) both held by the ulitmate controlling party, Mr. V. Tracz.
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

8. Pension Commitments
The Company operates a defined contribution pension plan for its employees. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £10,036 (2024 - £25,857). This amount is recognised in the profit and loss account.
At the balance sheet date, outstanding contributions totalled £NIL (2024 - £3,421), which is shown under other creditors on the balance sheet.
Page 5