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 08998781 Mr Matthew Weaver iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08998781 2024-11-30 08998781 2025-11-30 08998781 2024-12-01 2025-11-30 08998781 frs-core:CurrentFinancialInstruments 2025-11-30 08998781 frs-core:FurnitureFittings 2025-11-30 08998781 frs-core:FurnitureFittings 2024-12-01 2025-11-30 08998781 frs-core:FurnitureFittings 2024-11-30 08998781 frs-core:NetGoodwill 2025-11-30 08998781 frs-core:NetGoodwill 2024-12-01 2025-11-30 08998781 frs-core:NetGoodwill 2024-11-30 08998781 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-11-30 08998781 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 08998781 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 08998781 frs-core:PlantMachinery 2025-11-30 08998781 frs-core:PlantMachinery 2024-12-01 2025-11-30 08998781 frs-core:PlantMachinery 2024-11-30 08998781 frs-core:ShareCapital 2025-11-30 08998781 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 08998781 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08998781 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 08998781 frs-bus:SmallEntities 2024-12-01 2025-11-30 08998781 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 08998781 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08998781 frs-bus:Director1 2024-12-01 2025-11-30 08998781 frs-countries:EnglandWales 2024-12-01 2025-11-30 08998781 2023-11-30 08998781 2024-11-30 08998781 2023-12-01 2024-11-30 08998781 frs-core:CurrentFinancialInstruments 2024-11-30 08998781 frs-core:ShareCapital 2024-11-30 08998781 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Matt Weaver Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Ian Roper & Company Ltd
Chartered Accountants
Kennaway House
Coburg Road
Sidmouth
Devon
EX10 8NG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08998781
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,874 13,749
Tangible Assets 5 840 1,121
7,714 14,870
CURRENT ASSETS
Stocks 6 9,675 8,391
Debtors 7 9,305 6,854
Cash at bank and in hand 72,559 131,863
91,539 147,108
Creditors: Amounts Falling Due Within One Year 8 (48,113 ) (48,736 )
NET CURRENT ASSETS (LIABILITIES) 43,426 98,372
TOTAL ASSETS LESS CURRENT LIABILITIES 51,140 113,242
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,621 ) (1,621 )
NET ASSETS 49,519 111,621
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 49,419 111,521
SHAREHOLDERS' FUNDS 49,519 111,621
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 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 Matthew Weaver
Director
25th August 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Matt Weaver Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08998781 . The registered office is 37 Fore Street, Sidmouth, Devon, EX10 8AQ.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of twelve years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 25%
Plant & Machinery 25%
Fixtures & Fittings 25%
2.5. Stocks and Work in Progress
Stocks 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.
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 year 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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 asset reflects 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 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: 18 (2024: 18)
18 18
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2024 109,999
As at 30 November 2025 109,999
Amortisation
As at 1 December 2024 96,250
Provided during the period 6,875
As at 30 November 2025 103,125
Net Book Value
As at 30 November 2025 6,874
As at 1 December 2024 13,749
Page 4
Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2024 4,177 5,821 10,303 20,301
As at 30 November 2025 4,177 5,821 10,303 20,301
Depreciation
As at 1 December 2024 3,941 5,383 9,856 19,180
Provided during the period 59 110 112 281
As at 30 November 2025 4,000 5,493 9,968 19,461
Net Book Value
As at 30 November 2025 177 328 335 840
As at 1 December 2024 236 438 447 1,121
6. Stocks
2025 2024
£ £
Materials 9,675 8,391
7. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 6,033 5,688
Net wages 3,272 1,166
9,305 6,854
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,388 3,390
Corporation tax 3,990 3,990
Other taxes and social security 722 595
VAT 14,893 13,879
Other creditors 2,000 2,000
Accruals and deferred income 1,200 2,000
Director's loan account 21,920 22,882
48,113 48,736
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6