Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 09505298 Janet Wellman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09505298 2025-03-31 09505298 2026-03-31 09505298 2025-04-01 2026-03-31 09505298 frs-core:CurrentFinancialInstruments 2026-03-31 09505298 frs-core:ComputerEquipment 2025-04-01 2026-03-31 09505298 frs-core:FurnitureFittings 2026-03-31 09505298 frs-core:FurnitureFittings 2025-04-01 2026-03-31 09505298 frs-core:FurnitureFittings 2025-03-31 09505298 frs-core:MotorVehicles 2026-03-31 09505298 frs-core:MotorVehicles 2025-04-01 2026-03-31 09505298 frs-core:MotorVehicles 2025-03-31 09505298 frs-core:ShareCapital 2026-03-31 09505298 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09505298 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09505298 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 09505298 frs-bus:SmallEntities 2025-04-01 2026-03-31 09505298 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09505298 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09505298 frs-bus:Director1 2025-04-01 2026-03-31 09505298 frs-countries:EnglandWales 2025-04-01 2026-03-31 09505298 2024-03-31 09505298 2025-03-31 09505298 2024-04-01 2025-03-31 09505298 frs-core:CurrentFinancialInstruments 2025-03-31 09505298 frs-core:ShareCapital 2025-03-31 09505298 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 09505298
Wellman Taverns (London) Limited
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09505298
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 42,291 36,479
42,291 36,479
CURRENT ASSETS
Stocks 5 34,387 19,602
Debtors 6 205,914 38,454
Cash at bank and in hand 51,402 35,804
291,703 93,860
Creditors: Amounts Falling Due Within One Year 7 (243,061 ) (154,001 )
NET CURRENT ASSETS (LIABILITIES) 48,642 (60,141 )
TOTAL ASSETS LESS CURRENT LIABILITIES 90,933 (23,662 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (6,652 )
NET ASSETS/(LIABILITIES) 90,933 (30,314 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 90,833 (30,414 )
SHAREHOLDERS' FUNDS 90,933 (30,314)
Page 1
Page 2
For the year ending 31 March 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
Janet Wellman
Director
10/09/2026
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
Wellman Taverns (London) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09505298 . The registered office is 15 Prescot Street, London, E1 8AZ.
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:
Fixtures & Fittings 20% on cost
Computer Equipment 20% on cost
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. 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.
...CONTINUED
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2.5. Taxation - continued
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: 18 (2025: 20)
18 20
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2025 2,000 83,906 85,906
Additions - 17,580 17,580
As at 31 March 2026 2,000 101,486 103,486
Depreciation
As at 1 April 2025 2,000 47,427 49,427
Provided during the period - 11,768 11,768
As at 31 March 2026 2,000 59,195 61,195
Net Book Value
As at 31 March 2026 - 42,291 42,291
As at 1 April 2025 - 36,479 36,479
5. Stocks
2026 2025
£ £
Stock 34,387 19,602
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 46,000 -
Amounts owed by participating interests 74,350 -
Other debtors 85,564 38,454
205,914 38,454
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 64,369 44,685
Other loans 2,567 12,500
Amounts owed to participating interests 61,531 -
Other creditors 36,290 71,820
Taxation and social security 78,304 24,996
243,061 154,001
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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