Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 01285441 Mr Derek Blow Mr Peter Dorbin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01285441 2024-11-30 01285441 2025-11-30 01285441 2024-12-01 2025-11-30 01285441 frs-core:CurrentFinancialInstruments 2025-11-30 01285441 frs-core:Non-currentFinancialInstruments 2025-11-30 01285441 frs-core:BetweenOneFiveYears 2025-11-30 01285441 frs-core:ComputerEquipment 2025-11-30 01285441 frs-core:ComputerEquipment 2024-12-01 2025-11-30 01285441 frs-core:ComputerEquipment 2024-11-30 01285441 frs-core:FurnitureFittings 2025-11-30 01285441 frs-core:FurnitureFittings 2024-12-01 2025-11-30 01285441 frs-core:FurnitureFittings 2024-11-30 01285441 frs-core:NetGoodwill 2025-11-30 01285441 frs-core:NetGoodwill 2024-12-01 2025-11-30 01285441 frs-core:NetGoodwill 2024-11-30 01285441 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 01285441 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 01285441 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 01285441 frs-core:MotorVehicles 2025-11-30 01285441 frs-core:MotorVehicles 2024-12-01 2025-11-30 01285441 frs-core:MotorVehicles 2024-11-30 01285441 frs-core:PlantMachinery 2025-11-30 01285441 frs-core:PlantMachinery 2024-12-01 2025-11-30 01285441 frs-core:PlantMachinery 2024-11-30 01285441 frs-core:WithinOneYear 2025-11-30 01285441 frs-core:RevaluationReserve 2024-11-30 01285441 frs-core:RevaluationReserve 2025-11-30 01285441 frs-core:ShareCapital 2025-11-30 01285441 frs-core:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 01285441 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-11-30 01285441 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 01285441 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 01285441 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 01285441 frs-bus:SmallEntities 2024-12-01 2025-11-30 01285441 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 01285441 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 01285441 frs-core:CostValuation 2024-11-30 01285441 frs-core:CostValuation 2025-11-30 01285441 frs-core:ProvisionsForImpairmentInvestments 2024-11-30 01285441 frs-core:ProvisionsForImpairmentInvestments 2025-11-30 01285441 frs-bus:Director1 2024-12-01 2025-11-30 01285441 frs-bus:Director2 2024-12-01 2025-11-30 01285441 frs-countries:EnglandWales 2024-12-01 2025-11-30 01285441 2023-11-30 01285441 2024-11-30 01285441 2023-12-01 2024-11-30 01285441 frs-core:CurrentFinancialInstruments 2024-11-30 01285441 frs-core:Non-currentFinancialInstruments 2024-11-30 01285441 frs-core:BetweenOneFiveYears 2024-11-30 01285441 frs-core:WithinOneYear 2024-11-30 01285441 frs-core:RevaluationReserve 2024-11-30 01285441 frs-core:ShareCapital 2024-11-30 01285441 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 01285441
Wisphome Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 01285441
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 982,333 989,306
Investments 6 100 100
982,433 989,406
CURRENT ASSETS
Debtors 7 140,420 122,530
Cash at bank and in hand 80,423 101,212
220,843 223,742
Creditors: Amounts Falling Due Within One Year 8 (259,905 ) (303,419 )
NET CURRENT ASSETS (LIABILITIES) (39,062 ) (79,677 )
TOTAL ASSETS LESS CURRENT LIABILITIES 943,371 909,729
Creditors: Amounts Falling Due After More Than One Year 9 (50,123 ) (13,633 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (110,333 ) (99,945 )
NET ASSETS 782,915 796,151
CAPITAL AND RESERVES
Called up share capital 11 260,400 260,400
Revaluation reserve 12 209,444 209,444
Profit and Loss Account 313,071 326,307
SHAREHOLDERS' FUNDS 782,915 796,151
Page 1
Page 2
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 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 Derek Blow
Director
23/07/2026
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Wisphome Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01285441 . The registered office is 19 Woodville Road, Thornton Heath, Surrey, CR7 8LH.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill represents the excess of the cost of acqusition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systemic basis over its expected life.
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 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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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 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 14)
13 14
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2024 7,461
As at 30 November 2025 7,461
Amortisation
As at 1 December 2024 7,461
As at 30 November 2025 7,461
Net Book Value
As at 30 November 2025 -
As at 1 December 2024 -
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2024 650,000 1,156,437 186,550 14,252
Additions - 27,200 109,325 300
Disposals - (223,243 ) (98,080 ) -
As at 30 November 2025 650,000 960,394 197,795 14,552
Depreciation
As at 1 December 2024 96,000 779,986 140,133 10,870
Provided during the period 13,000 78,128 29,789 737
Disposals - (210,240 ) (91,284 ) -
As at 30 November 2025 109,000 647,874 78,638 11,607
Net Book Value
As at 30 November 2025 541,000 312,520 119,157 2,945
As at 1 December 2024 554,000 376,451 46,417 3,382
Computer Equipment Total
£ £
Cost
As at 1 December 2024 27,393 2,034,632
Additions - 136,825
Disposals (1,944 ) (323,267 )
As at 30 November 2025 25,449 1,848,190
Depreciation
As at 1 December 2024 18,337 1,045,326
Provided during the period 2,237 123,891
Disposals (1,836 ) (303,360 )
As at 30 November 2025 18,738 865,857
Net Book Value
As at 30 November 2025 6,711 982,333
As at 1 December 2024 9,056 989,306
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6. Investments
Subsidiaries
£
Cost or Valuation
As at 1 December 2024 100
As at 30 November 2025 100
Provision
As at 1 December 2024 -
As at 30 November 2025 -
Net Book Value
As at 30 November 2025 100
As at 1 December 2024 100
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 100,126 91,843
Other debtors 40,294 30,687
140,420 122,530
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 33,288 28,069
Trade creditors 34,339 29,889
Bank loans and overdrafts 950 -
Other creditors 130,029 175,369
Taxation and social security 61,299 70,092
259,905 303,419
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 50,123 13,633
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10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 33,288 28,069
Later than one year and not later than five years 50,123 13,633
83,411 41,702
83,411 41,702
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 260,400 260,400
12. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 December 2024 209,444 326,307
Profit for the year and total comprehensive income - 47,764
Dividends paid - (61,000)
As at 30 November 2025 209,444 313,071
13. Related Party Transactions
Included in the Other Creditors is an amount owed to the company directors Mr D Blow & Mr P Dorbin totalling £105,931 (2024 - £137,705), no interest is to be charged.
During the year interest of £16,250 (2024 - £77,366) was paid to the directors Mr D Blow & Mr P Dorbin in respect of their directors' loan account.
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