Acorah Software Products - Accounts Production 19.3.550 false true 20 November 2024 21 November 2023 false 21 November 2024 20 November 2025 20 November 2025 09893004 Ms RIVKA WASSERMAN BARUCH WASSERMAN iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09893004 2024-11-20 09893004 2025-11-20 09893004 2024-11-21 2025-11-20 09893004 frs-core:CurrentFinancialInstruments 2025-11-20 09893004 frs-core:Non-currentFinancialInstruments 2025-11-20 09893004 frs-core:ComputerEquipment 2025-11-20 09893004 frs-core:ComputerEquipment 2024-11-21 2025-11-20 09893004 frs-core:ComputerEquipment 2024-11-20 09893004 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-20 09893004 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-21 2025-11-20 09893004 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-20 09893004 frs-core:RevaluationReserve 2024-11-20 09893004 frs-core:RevaluationReserve 2025-11-20 09893004 frs-core:SharePremium 2025-11-20 09893004 frs-core:ShareCapital 2025-11-20 09893004 frs-core:RetainedEarningsAccumulatedLosses 2025-11-20 09893004 frs-bus:PrivateLimitedCompanyLtd 2024-11-21 2025-11-20 09893004 frs-bus:FilletedAccounts 2024-11-21 2025-11-20 09893004 frs-bus:SmallEntities 2024-11-21 2025-11-20 09893004 frs-bus:AuditExempt-NoAccountantsReport 2024-11-21 2025-11-20 09893004 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-21 2025-11-20 09893004 frs-core:ListedExchangeTraded 2025-11-20 09893004 frs-core:ListedExchangeTraded 2024-11-20 09893004 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-11-20 09893004 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-11-20 09893004 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-11-20 09893004 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-11-20 09893004 frs-bus:Director1 2024-11-21 2025-11-20 09893004 frs-bus:Director2 2024-11-21 2025-11-20 09893004 frs-countries:EnglandWales 2024-11-21 2025-11-20 09893004 2023-11-20 09893004 2024-11-20 09893004 2023-11-21 2024-11-20 09893004 frs-core:CurrentFinancialInstruments 2024-11-20 09893004 frs-core:Non-currentFinancialInstruments 2024-11-20 09893004 frs-core:RevaluationReserve 2024-11-20 09893004 frs-core:SharePremium 2024-11-20 09893004 frs-core:ShareCapital 2024-11-20 09893004 frs-core:RetainedEarningsAccumulatedLosses 2024-11-20
Registered number: 09893004
BW INVESTMENTS UN LIMITED
Unaudited Financial Statements
For The Year Ended 20 November 2025
G A HARRIS & CO. LTD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09893004
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,210,389 1,210,000
Investments 5 38,769 38,769
1,249,158 1,248,769
CURRENT ASSETS
Debtors 6 550 -
Cash at bank and in hand 1,117 2,158
1,667 2,158
Creditors: Amounts Falling Due Within One Year 7 (998 ) (1,478 )
NET CURRENT ASSETS (LIABILITIES) 669 680
TOTAL ASSETS LESS CURRENT LIABILITIES 1,249,827 1,249,449
Creditors: Amounts Falling Due After More Than One Year 8 (556,904 ) (537,502 )
NET ASSETS 692,923 711,947
CAPITAL AND RESERVES
Called up share capital 9 2 2
Share premium account 258,775 258,775
Revaluation reserve 10 594,244 594,244
Profit and Loss Account (160,098 ) (141,074 )
SHAREHOLDERS' FUNDS 692,923 711,947
Page 1
Page 2
For the year ending 20 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
BARUCH WASSERMAN
Director
20/08/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BW INVESTMENTS UN LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09893004 . The registered office is Brulimar House, Jubilee Road, Middleton, Manchester, M24 2LX.
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. 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 No Depreciation
Computer Equipment 25% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost
As at 21 November 2024 1,210,000 - 1,210,000
Additions - 518 518
As at 20 November 2025 1,210,000 518 1,210,518
Depreciation
As at 21 November 2024 - - -
Provided during the period - 129 129
As at 20 November 2025 - 129 129
...CONTINUED
Page 3
Page 4
Net Book Value
As at 20 November 2025 1,210,000 389 1,210,389
As at 21 November 2024 1,210,000 - 1,210,000
5. Investments
Listed
£
Cost or Valuation
As at 21 November 2024 38,769
As at 20 November 2025 38,769
Provision
As at 21 November 2024 -
As at 20 November 2025 -
Net Book Value
As at 20 November 2025 38,769
As at 21 November 2024 38,769
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 550 -
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 54
Other creditors 528 990
Taxation and social security 470 434
998 1,478
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 364,318 364,318
Other creditors 192,586 173,184
556,904 537,502
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4
Page 5
10. Reserves
Revaluation Reserve
£
As at 21 November 2024 594,244
As at 20 November 2025 594,244
Page 5