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 09925280 Mr Martin Webb Mrs Laura Webb Miss Mia Webb Miss Ashley Webb true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09925280 2024-12-31 09925280 2025-12-31 09925280 2025-01-01 2025-12-31 09925280 frs-core:CurrentFinancialInstruments 2025-12-31 09925280 frs-core:ComputerEquipment 2025-12-31 09925280 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09925280 frs-core:ComputerEquipment 2024-12-31 09925280 frs-core:FurnitureFittings 2025-12-31 09925280 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09925280 frs-core:FurnitureFittings 2024-12-31 09925280 frs-core:NetGoodwill 2025-12-31 09925280 frs-core:NetGoodwill 2025-01-01 2025-12-31 09925280 frs-core:NetGoodwill 2024-12-31 09925280 frs-core:MotorVehicles 2025-12-31 09925280 frs-core:MotorVehicles 2025-01-01 2025-12-31 09925280 frs-core:MotorVehicles 2024-12-31 09925280 frs-core:SharePremium 2025-12-31 09925280 frs-core:ShareCapital 2025-12-31 09925280 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09925280 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09925280 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09925280 frs-bus:SmallEntities 2025-01-01 2025-12-31 09925280 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09925280 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09925280 1 2025-01-01 2025-12-31 09925280 frs-bus:Director1 2025-01-01 2025-12-31 09925280 frs-bus:Director2 2025-01-01 2025-12-31 09925280 frs-bus:Director3 2025-01-01 2025-12-31 09925280 frs-bus:Director4 2025-01-01 2025-12-31 09925280 frs-countries:EnglandWales 2025-01-01 2025-12-31 09925280 2023-12-31 09925280 2024-12-31 09925280 2024-01-01 2024-12-31 09925280 frs-core:CurrentFinancialInstruments 2024-12-31 09925280 frs-core:SharePremium 2024-12-31 09925280 frs-core:ShareCapital 2024-12-31 09925280 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09925280
Webb House Accountancy 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: 09925280
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 275,659 183,000
Tangible Assets 5 19,875 24,392
295,534 207,392
CURRENT ASSETS
Debtors 6 30,039 90,523
Cash at bank and in hand 51,083 61,751
81,122 152,274
Creditors: Amounts Falling Due Within One Year 7 (52,850 ) (36,315 )
NET CURRENT ASSETS (LIABILITIES) 28,272 115,959
TOTAL ASSETS LESS CURRENT LIABILITIES 323,806 323,351
NET ASSETS 323,806 323,351
CAPITAL AND RESERVES
Called up share capital 8 200 200
Share premium account 94,140 94,140
Profit and Loss Account 229,466 229,011
SHAREHOLDERS' FUNDS 323,806 323,351
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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 Martin Webb
Director
18/08/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Webb House Accountancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09925280 . The registered office is 32 Lister Drive, Northampton, NN4 9XE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 not amortised.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 25% reducing balance method
Fixtures & Fittings 25% reducing balance method
Computer Equipment 25% reducing balance method
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 year 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 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
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4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 183,000
Additions 92,659
As at 31 December 2025 275,659
Net Book Value
As at 31 December 2025 275,659
As at 1 January 2025 183,000
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 31,345 6,000 12,159 49,504
Additions - - 2,107 2,107
As at 31 December 2025 31,345 6,000 14,266 51,611
Depreciation
As at 1 January 2025 10,796 5,400 8,916 25,112
Provided during the period 5,137 150 1,337 6,624
As at 31 December 2025 15,933 5,550 10,253 31,736
Net Book Value
As at 31 December 2025 15,412 450 4,013 19,875
As at 1 January 2025 20,549 600 3,243 24,392
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 22,039 21,875
Directors' loan accounts - 11,161
Amounts owed by associates 8,000 57,487
30,039 90,523
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 759 -
Bank loans and overdrafts 26,645 -
Corporation tax 9,285 10,230
Other taxes and social security 224 145
VAT 12,870 16,940
Accruals and deferred income - 9,000
Amounts owed to associates 3,067 -
52,850 36,315
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
10. Ultimate Controlling Party
The company was under the control of the directors.
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