Acorah Software Products - Accounts Production 19.3.600 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 00207641 Mr C B Winter Mr F G Winter Mr T F Winter Mrs C A Winter true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00207641 2025-01-31 00207641 2026-01-31 00207641 2025-02-01 2026-01-31 00207641 frs-core:CurrentFinancialInstruments 2026-01-31 00207641 frs-core:Non-currentFinancialInstruments 2026-01-31 00207641 frs-core:ComputerEquipment 2026-01-31 00207641 frs-core:ComputerEquipment 2025-02-01 2026-01-31 00207641 frs-core:ComputerEquipment 2025-01-31 00207641 frs-core:FurnitureFittings 2026-01-31 00207641 frs-core:FurnitureFittings 2025-02-01 2026-01-31 00207641 frs-core:FurnitureFittings 2025-01-31 00207641 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-01-31 00207641 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 00207641 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 00207641 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 00207641 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 00207641 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 00207641 frs-core:OtherReservesSubtotal 2026-01-31 00207641 frs-core:ShareCapital 2026-01-31 00207641 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 00207641 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 00207641 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 00207641 frs-bus:SmallEntities 2025-02-01 2026-01-31 00207641 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 00207641 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 00207641 1 2025-02-01 2026-01-31 00207641 frs-bus:Director1 2025-02-01 2026-01-31 00207641 frs-bus:Director2 2025-02-01 2026-01-31 00207641 frs-bus:Director3 2025-02-01 2026-01-31 00207641 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 00207641 frs-countries:EnglandWales 2025-02-01 2026-01-31 00207641 2024-01-31 00207641 2025-01-31 00207641 2024-02-01 2025-01-31 00207641 frs-core:CurrentFinancialInstruments 2025-01-31 00207641 frs-core:Non-currentFinancialInstruments 2025-01-31 00207641 frs-core:OtherReservesSubtotal 2025-01-31 00207641 frs-core:ShareCapital 2025-01-31 00207641 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 00207641
Fred Winter,Limited
Financial Statements
For The Year Ended 31 January 2026
Fred Winter,Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
Fred Winter,Limited
Statement of Financial Position
As At 31 January 2026
Statement of Financial Position
Registered number: 00207641

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,715,167 |  | 1,736,534
|  |  | 1,715,167 |  | 1,736,534
CURRENT ASSETS
Cash at bank and in hand |  | 51,308 |  | 29,821 |
|  | 51,308 |  | 29,821 |
Creditors: Amounts Falling Due Within One Year | 5 | (52,811 ) |  | (78,050 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,503 ) |  | (48,229 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,713,664 |  | 1,688,305
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (277,941 ) |  | (250,119 )
NET ASSETS |  |  | 1,435,723 |  | 1,438,186
CAPITAL AND RESERVES
Called up share capital | 7 |  | 21,560 |  | 21,560
Other reserves |  |  | 2,775 |  | 2,775
Income Statement |  |  | 1,411,388 |  | 1,413,851
SHAREHOLDERS' FUNDS |  |  | 1,435,723 |  | 1,438,186

Page 1
Page 2
Fred Winter,Limited
Statement of Financial Position (continued)
As At 31 January 2026
For the year ending 31 January 2026 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 Income Statement.
On behalf of the board

Mr F G Winter Director
24 August 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Fred Winter,Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Fred Winter,Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00207641 . The registered office is 3 Pegasus House, Pegasus Court, Olympus Avenue, Warwick, Warwickshire, CV34 6LW.
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. 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 | 33.3% on cost
Leasehold | Over the term of the lease
Fixtures & Fittings | 20% on cost
Computer Equipment | 33% on cost

2.3. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 February 2025 | 310,754 | 1,981,337 | 678 | 6,487 | 2,299,256
As at 31 January 2026 | 310,754 | 1,981,337 | 678 | 6,487 | 2,299,256
Depreciation
As at 1 February 2025 | 65,687 | 490,050 | 678 | 6,307 | 562,722
Provided during the period | 3,285 | 17,992 | - | 90 | 21,367
As at 31 January 2026 | 68,972 | 508,042 | 678 | 6,397 | 584,089
Net Book Value
As at 31 January 2026 | 241,782 | 1,473,295 | - | 90 | 1,715,167
As at 1 February 2025 | 245,067 | 1,491,287 | - | 180 | 1,736,534

Page 3
Page 4
Fred Winter,Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Bank loans and overdrafts | 5,600 |  | 5,600
Amounts owed to participating interests | 18,039 |  | 18,039
Other creditors | 25,328 |  | 26,780
Taxation and social security | 3,844 |  | 27,630
| 52,811 |  | 78,050

6. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 19,737 |  | 24,873
Amounts owed to group undertakings | 72,058 |  | 42,058
Amounts owed to participating interests | 186,146 |  | 183,188
| 277,941 |  | 250,119

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 21,560 |  | 21,560

8. Ultimate Controlling Party
The ultimate controlling party is Fred Winter Group Limited.
Page 4