Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 00594024 Mr Nigel Walton Mr Adrian Walton Mr Adrian Walton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00594024 2024-12-31 00594024 2025-12-31 00594024 2025-01-01 2025-12-31 00594024 frs-core:CurrentFinancialInstruments 2025-12-31 00594024 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 00594024 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00594024 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 00594024 frs-core:RevaluationReserve 2024-12-31 00594024 frs-core:RevaluationReserve 2025-12-31 00594024 frs-core:ShareCapital 2025-12-31 00594024 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 00594024 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 00594024 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 00594024 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00594024 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 00594024 frs-bus:SmallEntities 2025-01-01 2025-12-31 00594024 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 00594024 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00594024 frs-bus:Director1 2025-01-01 2025-12-31 00594024 frs-bus:Director2 2025-01-01 2025-12-31 00594024 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 00594024 frs-countries:EnglandWales 2025-01-01 2025-12-31 00594024 2023-12-31 00594024 2024-12-31 00594024 2024-01-01 2024-12-31 00594024 frs-core:CurrentFinancialInstruments 2024-12-31 00594024 frs-core:RevaluationReserve 2024-12-31 00594024 frs-core:ShareCapital 2024-12-31 00594024 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 00594024 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 00594024
H Wood & Sons (Leyburn) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 00594024
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 445,500 451,000
445,500 451,000
CURRENT ASSETS
Debtors 5 386,063 392,538
Cash at bank and in hand 76,587 64,716
462,650 457,254
Creditors: Amounts Falling Due Within One Year 6 (22,064 ) (13,051 )
NET CURRENT ASSETS (LIABILITIES) 440,586 444,203
TOTAL ASSETS LESS CURRENT LIABILITIES 886,086 895,203
NET ASSETS 886,086 895,203
CAPITAL AND RESERVES
Called up share capital 7 5,478 5,478
Revaluation reserve 8 419,241 419,241
Profit and Loss Account 461,367 470,484
SHAREHOLDERS' FUNDS 886,086 895,203
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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 Adrian Walton
Director
22/09/2026
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
H Wood & Sons (Leyburn) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00594024 . The registered office is Norfolk House, Market Place, Leyburn, DL8 5AQ.
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:
Freehold 1% Straight Line
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: 1 (2024: 1)
1 1
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4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 January 2025 550,000
As at 31 December 2025 550,000
Depreciation
As at 1 January 2025 99,000
Provided during the period 5,500
As at 31 December 2025 104,500
Net Book Value
As at 31 December 2025 445,500
As at 1 January 2025 451,000
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 2,169 -
Other debtors 383,894 382,538
Other debtors (1) - 10,000
386,063 392,538
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax - 13
Other taxes and social security 412 241
Accruals and deferred income 1,068 3,310
Directors' loan accounts 20,584 9,487
22,064 13,051
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 5,478 5,478
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8. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 January 2025 419,241 470,484
Loss for the year and total comprehensive income - (9,117 )
As at 31 December 2025 419,241 461,367
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