Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07505985 Mr Nigel Coster Mrs Paula Jane Coster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07505985 2024-12-31 07505985 2025-12-31 07505985 2025-01-01 2025-12-31 07505985 frs-core:CurrentFinancialInstruments 2025-12-31 07505985 frs-core:Non-currentFinancialInstruments 2025-12-31 07505985 frs-core:PlantMachinery 2025-12-31 07505985 frs-core:PlantMachinery 2025-01-01 2025-12-31 07505985 frs-core:PlantMachinery 2024-12-31 07505985 frs-core:RevaluationReserve 2025-01-01 2025-12-31 07505985 frs-core:RevaluationReserve 2024-12-31 07505985 frs-core:RevaluationReserve 2025-12-31 07505985 frs-core:ShareCapital 2025-12-31 07505985 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 07505985 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 07505985 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07505985 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07505985 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07505985 frs-bus:SmallEntities 2025-01-01 2025-12-31 07505985 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07505985 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07505985 frs-core:CostValuation 2024-12-31 07505985 frs-core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 07505985 frs-core:CostValuation 2025-12-31 07505985 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 07505985 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 07505985 frs-bus:Director1 2025-01-01 2025-12-31 07505985 frs-bus:Director2 2025-01-01 2025-12-31 07505985 frs-core:CurrentFinancialInstruments 5 2025-12-31 07505985 frs-core:CurrentFinancialInstruments 9 2025-12-31 07505985 frs-countries:EnglandWales 2025-01-01 2025-12-31 07505985 2023-12-31 07505985 2024-12-31 07505985 2024-01-01 2024-12-31 07505985 frs-core:CurrentFinancialInstruments 2024-12-31 07505985 frs-core:Non-currentFinancialInstruments 2024-12-31 07505985 frs-core:RevaluationReserve 2024-01-01 2024-12-31 07505985 frs-core:RevaluationReserve 2023-12-31 07505985 frs-core:RevaluationReserve 2024-12-31 07505985 frs-core:ShareCapital 2023-12-31 07505985 frs-core:ShareCapital 2024-12-31 07505985 frs-core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 07505985 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-12-31 07505985 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07505985 frs-core:CurrentFinancialInstruments 5 2024-12-31 07505985 frs-core:CurrentFinancialInstruments 9 2024-12-31
Registered number: 07505985
Worksafe(UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 07505985
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,640 642
Investments 5 218,378 164,926
222,018 165,568
CURRENT ASSETS
Debtors 6 19,913 20,929
Cash at bank and in hand 64,012 32,500
83,925 53,429
Creditors: Amounts Falling Due Within One Year 7 (72,262 ) (63,372 )
NET CURRENT ASSETS (LIABILITIES) 11,663 (9,943 )
TOTAL ASSETS LESS CURRENT LIABILITIES 233,681 155,625
Creditors: Amounts Falling Due After More Than One Year 8 (4,625 ) (12,390 )
NET ASSETS 229,056 143,235
CAPITAL AND RESERVES
Called up share capital 9 10 2
Revaluation reserve 10 127,560 74,108
Profit and Loss Account 101,486 69,125
SHAREHOLDERS' FUNDS 229,056 143,235
Page 1
Page 2
For the year ending 31 December 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 Nigel Coster
Director
6 August 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Revaluation reserve Profit and Loss Account Total
£ £ £ £
As at 1 January 2024 2 12,716 93,769 106,487
Profit for year - - 49,496 49,496
Surplus on revaluation - 61,392 - 61,392
Other comprehensive income for the year - 61,392 - 61,392
Total comprehensive income for the year - 61,392 49,496 110,888
Dividends paid - - (74,140) (74,140)
As at 31 December 2024 and 1 January 2025 2 74,108 69,125 143,235
Profit for year - - 66,561 66,561
Surplus on revaluation - 53,452 - 53,452
Other comprehensive income for the year - 53,452 - 53,452
Total comprehensive income for the year - 53,452 66,561 120,013
Dividends paid - - (34,200) (34,200)
As at 31 December 2025 10 127,560 101,486 229,056
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Worksafe(UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07505985 . The registered office is 34 Bloomsbury Street, London, WC1B 3QJ.
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:
Plant & Machinery 18% reducing balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2025 4,920
Additions 3,797
As at 31 December 2025 8,717
Depreciation
As at 1 January 2025 4,278
Provided during the period 799
As at 31 December 2025 5,077
Net Book Value
As at 31 December 2025 3,640
As at 1 January 2025 642
5. Investments
Other
£
Cost or Valuation
As at 1 January 2025 164,926
Revaluations 53,452
As at 31 December 2025 218,378
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 218,378
As at 1 January 2025 164,926
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 19,771 18,929
Stripe Frontcore 142 -
Amounts owed by other participating interests - 2,000
19,913 20,929
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 16,447 8,973
Corporation tax 17,815 12,794
PAYE control 2,576 1,534
VAT 12,606 9,918
Other creditors 845 795
Customer advance payments received 5,828 5,248
Pension control 188 430
Directors' loan accounts 15,957 23,680
72,262 63,372
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 4,625 12,390
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 2
10. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 January 2025 74,108 69,125
Profit for year - 66,561
Surplus on revaluation 53,452 -
Other comprehensive income for the year 53,452 -
Total comprehensive income for the year 53,452 66,561
Dividends paid - (34,200)
As at 31 December 2025 127,560 101,486
Page 6