Acorah Software Products - Accounts Production 19.4.351 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05951746 Mr Roger Barnley Mr Thomas Barnley Mr Nicholas Barnley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05951746 2024-12-31 05951746 2025-12-31 05951746 2025-01-01 2025-12-31 05951746 frs-core:CurrentFinancialInstruments 2025-12-31 05951746 frs-core:Non-currentFinancialInstruments 2025-12-31 05951746 frs-core:NetGoodwill 2025-12-31 05951746 frs-core:NetGoodwill 2025-01-01 2025-12-31 05951746 frs-core:NetGoodwill 2024-12-31 05951746 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 05951746 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 05951746 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 05951746 frs-core:PlantMachinery 2025-12-31 05951746 frs-core:PlantMachinery 2025-01-01 2025-12-31 05951746 frs-core:PlantMachinery 2024-12-31 05951746 frs-core:ShareCapital 2025-12-31 05951746 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05951746 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05951746 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05951746 frs-bus:SmallEntities 2025-01-01 2025-12-31 05951746 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05951746 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05951746 frs-bus:Director1 2025-01-01 2025-12-31 05951746 frs-bus:Director2 2025-01-01 2025-12-31 05951746 frs-bus:Director3 2025-01-01 2025-12-31 05951746 1 2025-01-01 2025-12-31 05951746 frs-countries:EnglandWales 2025-01-01 2025-12-31 05951746 2023-12-31 05951746 2024-12-31 05951746 2024-01-01 2024-12-31 05951746 frs-core:CurrentFinancialInstruments 2024-12-31 05951746 frs-core:Non-currentFinancialInstruments 2024-12-31 05951746 frs-core:ShareCapital 2024-12-31 05951746 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05951746 1 2024-01-01 2024-12-31
Registered number: 05951746
W M Snell Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
The Wow Company UK Ltd
3rd Floor, 86-90 Paul Street
London
EC2A 4NE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05951746
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 421,610 458,015
421,610 458,015
CURRENT ASSETS
Stocks 1,038,010 949,771
Debtors 6 23,770 77,457
Cash at bank and in hand 530,277 463,426
1,592,057 1,490,654
Creditors: Amounts Falling Due Within One Year 7 (997,723 ) (951,877 )
NET CURRENT ASSETS (LIABILITIES) 594,334 538,777
TOTAL ASSETS LESS CURRENT LIABILITIES 1,015,944 996,792
Creditors: Amounts Falling Due After More Than One Year 8 (9,734 ) (48,786 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,252 ) (36,252 )
NET ASSETS 984,958 911,754
CAPITAL AND RESERVES
Called up share capital 102 102
Profit and Loss Account 984,856 911,652
SHAREHOLDERS' FUNDS 984,958 911,754
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 Nicholas Barnley
Director
22 September 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
W M Snell Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 05951746 . The registered office is W M Snell, Station Road, Alton, Hants, United Kingdom, GU34 2PZ.
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 is recognised at the point that the customer takes delivery of the goods.
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 the profit and loss account over its estimated economic life of 10 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:
Land and building 2% straight line
Plant and machinery 25% reducing balance
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. 
2.6. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.
Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Other debtors and creditors are measured at amortised cost using the effective interest rate method. 
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.
Page 3
Page 4
2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
2025 2024
Average number of employees, including directors, during the year 16 15
16 15
Page 4
Page 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 100,000
As at 31 December 2025 100,000
Amortisation
As at 1 January 2025 100,000
As at 31 December 2025 100,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Tangible Assets
Land & Property
Land and building Plant and machinery Total
£ £ £
Cost
As at 1 January 2025 418,094 337,159 755,253
Additions - 10,268 10,268
Disposals - (9,204 ) (9,204 )
As at 31 December 2025 418,094 338,223 756,317
Depreciation
As at 1 January 2025 104,005 193,233 297,238
Provided during the period 8,362 37,123 45,485
Disposals - (8,016 ) (8,016 )
As at 31 December 2025 112,367 222,340 334,707
Net Book Value
As at 31 December 2025 305,727 115,883 421,610
As at 1 January 2025 314,089 143,926 458,015
Page 5
Page 6
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,851 27,705
Other debtors 20,919 49,752
23,770 77,457
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 785,566 744,847
Bank loans and overdrafts 44,162 47,185
Other creditors 76,326 112,268
Taxation and social security 91,669 47,577
997,723 951,877
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 9,734 48,786
9. Secured Creditors
Included within bank loans is an amount of £46,008 outstanding at the year end in respect of a mortgage secured by legal charge over the company's property. The charge was created on 20 September 2011.
2025 2024
£ £
Bank loans and overdrafts 46,008 77,775
Page 6