Acorah Software Products - Accounts Production 19.3.600 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 07338802 Mr Glen Drysdale Mrs Julia Drysdale iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07338802 2024-08-31 07338802 2025-08-31 07338802 2024-09-01 2025-08-31 07338802 frs-core:CurrentFinancialInstruments 2025-08-31 07338802 frs-core:BetweenOneFiveYears 2025-08-31 07338802 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 07338802 frs-core:OtherResidualIntangibleAssets 2025-08-31 07338802 frs-core:OtherResidualIntangibleAssets 2024-08-31 07338802 frs-core:PlantMachinery 2025-08-31 07338802 frs-core:PlantMachinery 2024-09-01 2025-08-31 07338802 frs-core:PlantMachinery 2024-08-31 07338802 frs-core:WithinOneYear 2025-08-31 07338802 frs-core:ShareCapital 2025-08-31 07338802 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 07338802 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07338802 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 07338802 frs-bus:SmallEntities 2024-09-01 2025-08-31 07338802 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07338802 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07338802 frs-bus:Director1 2024-09-01 2025-08-31 07338802 frs-bus:Director2 2024-09-01 2025-08-31 07338802 frs-countries:EnglandWales 2024-09-01 2025-08-31 07338802 2023-08-31 07338802 2024-08-31 07338802 2023-09-01 2024-08-31 07338802 frs-core:CurrentFinancialInstruments 2024-08-31 07338802 frs-core:BetweenOneFiveYears 2024-08-31 07338802 frs-core:WithinOneYear 2024-08-31 07338802 frs-core:ShareCapital 2024-08-31 07338802 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 07338802
The Wight Seagull Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
The Wight Seagull Limited
Contents
Contents

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

Page 1
The Wight Seagull Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 07338802

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 23,871 |  | 29,389
|  |  | 23,871 |  | 29,389
CURRENT ASSETS
Stocks |  | 3,115 |  | 6,396 |
Debtors | 6 | 267,580 |  | 246,658 |
Cash at bank and in hand |  | 153,945 |  | 139,199 |
|  | 424,640 |  | 392,253 |
Creditors: Amounts Falling Due Within One Year | 7 | (138,226 ) |  | (129,546 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 286,414 |  | 262,707
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 310,285 |  | 292,096
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (5,691 )
NET ASSETS |  |  | 310,285 |  | 286,405
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 310,185 |  | 286,305
SHAREHOLDERS' FUNDS |  |  | 310,285 |  | 286,405

Page 1
Page 2
The Wight Seagull Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 Glen Drysdale Director
07/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The Wight Seagull Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
The Wight Seagull Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07338802 . The registered office is 36 Union Street, Ryde, Isle Of Wight, PO33 2LE.
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.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to the profit and loss account over its estimated economic life of 10 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:

Plant & Machinery | 10% on cost, 20% 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.
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.
Page 3
Page 4
The Wight Seagull Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
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 year was: 32 (2024: 31)
32 31
4. Intangible Assets

| Other Intangible Assets
--- | ---
| £
Cost
As at 1 September 2024 | 15,000
As at 31 August 2025 | 15,000
Amortisation
As at 1 September 2024 | 15,000
As at 31 August 2025 | 15,000
Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | -

5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 September 2024 | 372,330
As at 31 August 2025 | 372,330
Depreciation
As at 1 September 2024 | 342,941
Provided during the period | 5,518
As at 31 August 2025 | 348,459
Net Book Value
As at 31 August 2025 | 23,871
As at 1 September 2024 | 29,389

Page 4
Page 5
The Wight Seagull Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 42,214 |  | 33,317
Other debtors | 225,366 |  | 213,341
| 267,580 |  | 246,658

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 23,089 |  | 20,128
Bank loans and overdrafts | - |  | 10,852
Other creditors | 31,145 |  | 14,327
Taxation and social security | 83,992 |  | 84,239
| 138,226 |  | 129,546

8. Secured Creditors
Of the creditors the following amounts are secured by a fixed and floating charge over company assets.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 10,852

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 8,801 |  | -
Later than one year and not later than five years | 9,165 |  | -
| 17,966 |  | -

11. Directors Advances, Credits and Guarantees
Included within Debtors are loans to directors of £83807 (previous reporting date: £84643). During the year, amounts were advanced to the directors totalling £nil and loan repayments were made totalling £836. Loans are unsecured, interest free and repayable on demand.
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