Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04611363 Mrs Karen Weir Mr Duncan Weir Mr John Barnes Mr Jason McGarry iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04611363 2024-12-31 04611363 2025-12-31 04611363 2025-01-01 2025-12-31 04611363 frs-core:CurrentFinancialInstruments 2025-12-31 04611363 frs-core:ComputerEquipment 2025-12-31 04611363 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04611363 frs-core:ComputerEquipment 2024-12-31 04611363 frs-core:FurnitureFittings 2025-12-31 04611363 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04611363 frs-core:FurnitureFittings 2024-12-31 04611363 frs-core:NetGoodwill 2025-12-31 04611363 frs-core:NetGoodwill 2025-01-01 2025-12-31 04611363 frs-core:NetGoodwill 2024-12-31 04611363 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 04611363 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 04611363 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 04611363 frs-core:ShareCapital 2025-12-31 04611363 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04611363 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04611363 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04611363 frs-bus:SmallEntities 2025-01-01 2025-12-31 04611363 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04611363 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04611363 frs-core:ListedExchangeTraded 2025-12-31 04611363 frs-core:ListedExchangeTraded 2024-12-31 04611363 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-31 04611363 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-12-31 04611363 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-31 04611363 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-12-31 04611363 frs-bus:Director1 2025-01-01 2025-12-31 04611363 frs-bus:Director2 2025-01-01 2025-12-31 04611363 frs-bus:Director3 2025-01-01 2025-12-31 04611363 frs-bus:Director4 2025-01-01 2025-12-31 04611363 frs-countries:EnglandWales 2025-01-01 2025-12-31 04611363 2023-12-31 04611363 2024-12-31 04611363 2024-01-01 2024-12-31 04611363 frs-core:CurrentFinancialInstruments 2024-12-31 04611363 frs-core:ShareCapital 2024-12-31 04611363 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04611363
Weir Insurance Brokers Limited
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04611363
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 109,768 121,806
Investments 6 5,409 5,409
115,177 127,215
CURRENT ASSETS
Debtors 7 1,046,776 1,052,891
Cash at bank and in hand 494,823 350,408
1,541,599 1,403,299
Creditors: Amounts Falling Due Within One Year 8 (1,357,734 ) (1,191,608 )
NET CURRENT ASSETS (LIABILITIES) 183,865 211,691
TOTAL ASSETS LESS CURRENT LIABILITIES 299,042 338,906
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,362 ) (8,700 )
NET ASSETS 292,680 330,206
CAPITAL AND RESERVES
Called up share capital 9 180,100 180,100
Profit and Loss Account 112,580 150,106
SHAREHOLDERS' FUNDS 292,680 330,206
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 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
Mrs Karen Weir
Director
06/03/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Weir Insurance Brokers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04611363 . The registered office is 12 Stanley Street, Blyth, Northumberland, NE24 2BU.
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. 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 .... 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 5% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 33% straight line
2.5. 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
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: )
15 -
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 590,088
As at 31 December 2025 590,088
Amortisation
As at 1 January 2025 590,088
As at 31 December 2025 590,088
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 101,176 43,970 117,878 263,024
Additions - 2,415 19,730 22,145
As at 31 December 2025 101,176 46,385 137,608 285,169
Depreciation
As at 1 January 2025 8,371 31,208 101,639 141,218
Provided during the period 20,235 3,631 10,317 34,183
As at 31 December 2025 28,606 34,839 111,956 175,401
Net Book Value
As at 31 December 2025 72,570 11,546 25,652 109,768
As at 1 January 2025 92,805 12,762 16,239 121,806
Page 4
Page 5
6. Investments
Listed
£
Cost or Valuation
As at 1 January 2025 5,409
As at 31 December 2025 5,409
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 5,409
As at 1 January 2025 5,409
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 760,209 726,837
Other debtors 286,567 326,054
1,046,776 1,052,891
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 909,283 955,261
Other creditors 361,044 190,909
Taxation and social security 87,407 45,438
1,357,734 1,191,608
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 180,100 180,100
Page 5