Acorah Software Products - Accounts Production 19.4.300 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 07424665 Mr Ian Follows iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07424665 2024-11-30 07424665 2025-11-30 07424665 2024-12-01 2025-11-30 07424665 frs-core:CurrentFinancialInstruments 2025-11-30 07424665 frs-core:Non-currentFinancialInstruments 2025-11-30 07424665 frs-core:ComputerEquipment 2025-11-30 07424665 frs-core:ComputerEquipment 2024-12-01 2025-11-30 07424665 frs-core:ComputerEquipment 2024-11-30 07424665 frs-core:FurnitureFittings 2025-11-30 07424665 frs-core:FurnitureFittings 2024-12-01 2025-11-30 07424665 frs-core:FurnitureFittings 2024-11-30 07424665 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-11-30 07424665 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 07424665 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 07424665 frs-core:MotorVehicles 2025-11-30 07424665 frs-core:MotorVehicles 2024-12-01 2025-11-30 07424665 frs-core:MotorVehicles 2024-11-30 07424665 frs-core:ShareCapital 2025-11-30 07424665 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 07424665 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 07424665 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 07424665 frs-bus:SmallEntities 2024-12-01 2025-11-30 07424665 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 07424665 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 07424665 frs-bus:Director1 2024-12-01 2025-11-30 07424665 frs-countries:EnglandWales 2024-12-01 2025-11-30 07424665 2023-11-30 07424665 2024-11-30 07424665 2023-12-01 2024-11-30 07424665 frs-core:CurrentFinancialInstruments 2024-11-30 07424665 frs-core:Non-currentFinancialInstruments 2024-11-30 07424665 frs-core:ShareCapital 2024-11-30 07424665 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 07424665
WORKSHOP EQUIPMENT SUPPLIES LTD
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07424665
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 79,007 104,652
79,007 104,652
CURRENT ASSETS
Stocks 5 46,000 56,000
Debtors 6 368,096 376,828
Cash at bank and in hand 315,674 287,966
729,770 720,794
Creditors: Amounts Falling Due Within One Year 7 (90,687 ) (75,998 )
NET CURRENT ASSETS (LIABILITIES) 639,083 644,796
TOTAL ASSETS LESS CURRENT LIABILITIES 718,090 749,448
NET ASSETS 718,090 749,448
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 717,990 749,348
SHAREHOLDERS' FUNDS 718,090 749,448
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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 Ian Follows
Director
28th August 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
WORKSHOP EQUIPMENT SUPPLIES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07424665 . The registered office is 82 High Street, Golborne, Warrington, WA3 3DA.
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.
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:
Leasehold 10% Straight line
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 20% Straight line
Computer Equipment 33% Straight line
2.4. 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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2024 19,312 138,382 1,166 9,470 168,330
Additions - - 254 2,593 2,847
As at 30 November 2025 19,312 138,382 1,420 12,063 171,177
Depreciation
As at 1 December 2024 7,725 47,821 699 7,433 63,678
Provided during the period 3,862 22,640 284 1,706 28,492
As at 30 November 2025 11,587 70,461 983 9,139 92,170
Net Book Value
As at 30 November 2025 7,725 67,921 437 2,924 79,007
As at 1 December 2024 11,587 90,561 467 2,037 104,652
5. Stocks
2025 2024
£ £
Stock 46,000 56,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 88,182 59,770
Prepayments and accrued income 2,432 3,549
Other debtors 9,300 13,100
Corporation tax recoverable assets 4,742 4,742
104,656 81,161
Due after more than one year
Other debtors 263,440 295,667
368,096 376,828
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 57,869 33,000
Corporation tax 15,955 24,007
Other taxes and social security 171 171
VAT 14,266 16,473
Director's loan account 2,426 2,347
90,687 75,998
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
At the balance sheet date the company was owed £263,440 from an associated company Willow Properties Lowton Limited, a company registered in England and Wales registration number 10009186.
Included in the balance of other debtors is the amount £9,300 due from a relative of the directors.  The loan is repaid within nine months of the balance sheet date.
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