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 07384495 Mr Martin Neagle Mrs Karen Neagle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07384495 2024-12-31 07384495 2025-12-31 07384495 2025-01-01 2025-12-31 07384495 frs-core:CurrentFinancialInstruments 2025-12-31 07384495 frs-core:Non-currentFinancialInstruments 2025-12-31 07384495 frs-core:ComputerEquipment 2025-12-31 07384495 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07384495 frs-core:ComputerEquipment 2024-12-31 07384495 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 07384495 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 07384495 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 07384495 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 07384495 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 07384495 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 07384495 frs-core:ShareCapital 2025-12-31 07384495 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07384495 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07384495 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07384495 frs-bus:SmallEntities 2025-01-01 2025-12-31 07384495 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07384495 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07384495 frs-bus:Director1 2025-01-01 2025-12-31 07384495 frs-bus:Director1 2024-12-31 07384495 frs-bus:Director1 2025-12-31 07384495 frs-bus:Director2 2025-01-01 2025-12-31 07384495 frs-bus:Director2 2024-12-31 07384495 frs-bus:Director2 2025-12-31 07384495 frs-countries:EnglandWales 2025-01-01 2025-12-31 07384495 2023-12-31 07384495 2024-12-31 07384495 2024-01-01 2024-12-31 07384495 frs-core:CurrentFinancialInstruments 2024-12-31 07384495 frs-core:Non-currentFinancialInstruments 2024-12-31 07384495 frs-core:ShareCapital 2024-12-31 07384495 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07384495
WS (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Townend English
Chartered Accountants
81-83 Market Street
Pocklington
YO42 2AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07384495
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 19,965 20,245
Tangible Assets 5 226,254 255,497
246,219 275,742
CURRENT ASSETS
Debtors 6 292,949 202,651
Cash at bank and in hand 52,622 134,628
345,571 337,279
Creditors: Amounts Falling Due Within One Year 7 (76,842 ) (55,936 )
NET CURRENT ASSETS (LIABILITIES) 268,729 281,343
TOTAL ASSETS LESS CURRENT LIABILITIES 514,948 557,085
Creditors: Amounts Falling Due After More Than One Year 8 - (5,220 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,683 ) (15,295 )
NET ASSETS 506,265 536,570
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 505,265 535,570
SHAREHOLDERS' FUNDS 506,265 536,570
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
Mrs Karen Neagle
Director
10 September 2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
WS (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07384495 . The registered office is Minerva, 55a Halifax Way, Pocklington Airfield Industrial Estate, Pocklington, East Yorkshire, YO42 1NR.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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 6.67% Straight Line
Computer Equipment 20% Reducing Balance
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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.
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: 13 (2024: 14)
13 14
4. Intangible Assets
Development Costs
£
Cost
As at 1 January 2025 156,824
Additions 17,100
As at 31 December 2025 173,924
Amortisation
As at 1 January 2025 136,579
Provided during the period 17,380
As at 31 December 2025 153,959
...CONTINUED
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Net Book Value
As at 31 December 2025 19,965
As at 1 January 2025 20,245
5. Tangible Assets
Land & Property
Leasehold Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 345,558 137,425 482,983
Additions - 2,477 2,477
As at 31 December 2025 345,558 139,902 485,460
Depreciation
As at 1 January 2025 130,997 96,489 227,486
Provided during the period 23,037 8,683 31,720
As at 31 December 2025 154,034 105,172 259,206
Net Book Value
As at 31 December 2025 191,524 34,730 226,254
As at 1 January 2025 214,561 40,936 255,497
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 39,516 60,936
Amounts owed by participating interests 169,082 59,192
Other debtors 84,351 82,523
292,949 202,651
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 13,559 8,276
Bank loans and overdrafts 5,297 10,432
Other creditors 28,948 5,879
Taxation and social security 29,038 31,349
76,842 55,936
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 5,220
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Martin Neagle 38,451 39,414 38,500 - 39,365
Mrs Karen Neagle 38,451 39,414 38,500 - 39,365
The above loan is unsecured, interest bearing and repayable on demand.
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