Acorah Software Products - Accounts Production 19.3.550 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 05519090 Mr A Weller Mrs M Weller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05519090 2024-11-30 05519090 2025-11-30 05519090 2024-12-01 2025-11-30 05519090 frs-core:CurrentFinancialInstruments 2025-11-30 05519090 frs-core:Non-currentFinancialInstruments 2025-11-30 05519090 frs-core:FurnitureFittings 2025-11-30 05519090 frs-core:FurnitureFittings 2024-12-01 2025-11-30 05519090 frs-core:FurnitureFittings 2024-11-30 05519090 frs-core:NetGoodwill 2025-11-30 05519090 frs-core:NetGoodwill 2024-12-01 2025-11-30 05519090 frs-core:NetGoodwill 2024-11-30 05519090 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 05519090 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 05519090 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 05519090 frs-core:MotorVehicles 2025-11-30 05519090 frs-core:MotorVehicles 2024-12-01 2025-11-30 05519090 frs-core:MotorVehicles 2024-11-30 05519090 frs-core:PlantMachinery 2025-11-30 05519090 frs-core:PlantMachinery 2024-12-01 2025-11-30 05519090 frs-core:PlantMachinery 2024-11-30 05519090 frs-core:ShareCapital 2025-11-30 05519090 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 05519090 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 05519090 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 05519090 frs-bus:SmallEntities 2024-12-01 2025-11-30 05519090 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 05519090 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 05519090 frs-bus:Director1 2024-12-01 2025-11-30 05519090 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 05519090 frs-countries:EnglandWales 2024-12-01 2025-11-30 05519090 2023-11-30 05519090 2024-11-30 05519090 2023-12-01 2024-11-30 05519090 frs-core:CurrentFinancialInstruments 2024-11-30 05519090 frs-core:Non-currentFinancialInstruments 2024-11-30 05519090 frs-core:ShareCapital 2024-11-30 05519090 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 05519090
MORGAN WELLER LTD
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05519090
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 176,663 182,915
176,663 182,915
CURRENT ASSETS
Stocks 6 3,000 3,000
Debtors 7 16,472 13,831
Cash at bank and in hand 71,024 97,172
90,496 114,003
Creditors: Amounts Falling Due Within One Year 8 (41,994 ) (53,228 )
NET CURRENT ASSETS (LIABILITIES) 48,502 60,775
TOTAL ASSETS LESS CURRENT LIABILITIES 225,165 243,690
Creditors: Amounts Falling Due After More Than One Year 9 - (6,667 )
NET ASSETS 225,165 237,023
CAPITAL AND RESERVES
Called up share capital 10 4 4
Profit and Loss Account 225,161 237,019
SHAREHOLDERS' FUNDS 225,165 237,023
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For the year 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 A Weller
Director
10 August 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MORGAN WELLER LTD is a private company, limited by shares, incorporated in England & Wales, registered number 05519090 . The registered office is Unit B1, Healywood Industrial Estate, Marlborough Street Burnley, Lancashire, BB11 2HW.
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:
Freehold 2% straight line
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
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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. 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: 4 (2024: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2024 47,000
As at 30 November 2025 47,000
Amortisation
As at 1 December 2024 47,000
As at 30 November 2025 47,000
...CONTINUED
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Net Book Value
As at 30 November 2025 -
As at 1 December 2024 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 December 2024 161,833 81,154 31,100 8,704 282,791
Additions - 713 6,513 - 7,226
As at 30 November 2025 161,833 81,867 37,613 8,704 290,017
Depreciation
As at 1 December 2024 25,891 49,573 16,503 7,909 99,876
Provided during the period 3,237 4,844 5,278 119 13,478
As at 30 November 2025 29,128 54,417 21,781 8,028 113,354
Net Book Value
As at 30 November 2025 132,705 27,450 15,832 676 176,663
As at 1 December 2024 135,942 31,581 14,597 795 182,915
6. Stocks
2025 2024
£ £
Stock 3,000 3,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 16,374 13,831
Other debtors 98 -
16,472 13,831
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 17,597 13,000
Bank loans and overdrafts 6,667 10,000
Other creditors 2,825 2,700
Taxation and social security 14,905 27,528
41,994 53,228
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 6,667
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
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