Acorah Software Products - Accounts Production 19.2.450 false true true 31 August 2024 1 September 2023 false 1 September 2024 30 November 2025 30 November 2025 06382322 Mr Steven Moore true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06382322 2024-08-31 06382322 2025-11-30 06382322 2024-09-01 2025-11-30 06382322 frs-core:CurrentFinancialInstruments 2025-11-30 06382322 frs-core:Non-currentFinancialInstruments 2025-11-30 06382322 frs-core:FurnitureFittings 2025-11-30 06382322 frs-core:FurnitureFittings 2024-09-01 2025-11-30 06382322 frs-core:FurnitureFittings 2024-08-31 06382322 frs-core:MotorVehicles 2025-11-30 06382322 frs-core:MotorVehicles 2024-09-01 2025-11-30 06382322 frs-core:MotorVehicles 2024-08-31 06382322 frs-core:PlantMachinery 2025-11-30 06382322 frs-core:PlantMachinery 2024-09-01 2025-11-30 06382322 frs-core:PlantMachinery 2024-08-31 06382322 frs-core:ShareCapital 2025-11-30 06382322 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 06382322 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-11-30 06382322 frs-bus:FilletedAccounts 2024-09-01 2025-11-30 06382322 frs-bus:SmallEntities 2024-09-01 2025-11-30 06382322 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-11-30 06382322 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-11-30 06382322 1 2024-09-01 2025-11-30 06382322 frs-bus:Director1 2024-09-01 2025-11-30 06382322 frs-countries:EnglandWales 2024-09-01 2025-11-30 06382322 2023-08-31 06382322 2024-08-31 06382322 2023-09-01 2024-08-31 06382322 frs-core:CurrentFinancialInstruments 2024-08-31 06382322 frs-core:Non-currentFinancialInstruments 2024-08-31 06382322 frs-core:ShareCapital 2024-08-31 06382322 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 06382322
Wet Auditors Limited
Unaudited Financial Statements
For the Period 1 September 2024 to 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06382322
30 November 2025 31 August 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,633 35,497
22,633 35,497
CURRENT ASSETS
Stocks 5 80,072 36,500
Debtors 6 44,607 75,181
Cash at bank and in hand 10,168 27,624
134,847 139,305
Creditors: Amounts Falling Due Within One Year 7 (157,244 ) (89,529 )
NET CURRENT ASSETS (LIABILITIES) (22,397 ) 49,776
TOTAL ASSETS LESS CURRENT LIABILITIES 236 85,273
Creditors: Amounts Falling Due After More Than One Year 8 - (8,571 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (8,546 )
NET ASSETS 236 68,156
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 234 68,154
SHAREHOLDERS' FUNDS 236 68,156
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For the period ending 30 November 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.
On behalf of the board
Mr Steven Moore
Director
23 July 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Wet Auditors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06382322 . The registered office is C/O Sempar, Office 2.026, Innovation Centre 7, Keele University, Keele, Staffordshire, ST5 5NU.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors have agreed to provide continuing support for a period of at least 12 months from the date of signing the balance sheet.
2.3. 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.
2.4. 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% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
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.
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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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4 (2024: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2024 44,352 41,197 4,350 89,899
Additions 1,978 - - 1,978
Disposals (501 ) (16,961 ) - (17,462 )
As at 30 November 2025 45,829 24,236 4,350 74,415
Depreciation
As at 1 September 2024 24,923 26,047 3,432 54,402
Provided during the period 6,384 3,196 287 9,867
Disposals (451 ) (12,036 ) - (12,487 )
As at 30 November 2025 30,856 17,207 3,719 51,782
Net Book Value
As at 30 November 2025 14,973 7,029 631 22,633
As at 1 September 2024 19,429 15,150 918 35,497
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5. Stocks
30 November 2025 31 August 2024
£ £
Materials 10,000 10,000
Work in progress 70,072 26,500
80,072 36,500
6. Debtors
30 November 2025 31 August 2024
£ £
Due within one year
Trade debtors 22,393 37,114
Prepayments and accrued income - 2,136
Other debtors 18,769 20,419
Corporation tax recoverable assets - 10,621
Other taxes and social security 3,445 4,891
44,607 75,181
7. Creditors: Amounts Falling Due Within One Year
30 November 2025 31 August 2024
£ £
Trade creditors 8,860 18,023
Bank loans and overdrafts 6,100 10,364
Corporation tax - 3,500
VAT 3,996 5,732
Other creditors 442 477
Accruals and deferred income 3,806 1,361
Director's loan account - 1,968
Amounts owed to group undertakings 134,040 48,104
157,244 89,529
8. Creditors: Amounts Falling Due After More Than One Year
30 November 2025 31 August 2024
£ £
Bank loans - 8,571
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9. Share Capital
30 November 2025 31 August 2024
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
Included in creditors due within one year is a balance of £134,040 due to the parent (2024: £48,104)
Dividends paid to Parent: Nil (2024: £215,000)
11. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Reflection Properties Limited . Reflection Properties Limited was incorporated in England and Wales. The ultimate controlling party is Steven Moore.
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