Acorah Software Products - Accounts Production 19.4.351 false true 30 September 2025 1 October 2024 false 1 October 2025 30 September 2026 30 September 2026 00839294 Mrs Joanna Victoria Sebire Mr Andrew Jonathan Makin Mrs Barbara Mary Makin Mr Andrew Jonathan Makin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00839294 2025-09-30 00839294 2026-09-30 00839294 2025-10-01 2026-09-30 00839294 frs-core:CurrentFinancialInstruments 2026-09-30 00839294 frs-core:FurnitureFittings 2025-10-01 2026-09-30 00839294 frs-core:ShareCapital 2026-09-30 00839294 frs-core:RetainedEarningsAccumulatedLosses 2026-09-30 00839294 frs-bus:PrivateLimitedCompanyLtd 2025-10-01 2026-09-30 00839294 frs-bus:FilletedAccounts 2025-10-01 2026-09-30 00839294 frs-bus:SmallEntities 2025-10-01 2026-09-30 00839294 frs-bus:AuditExempt-NoAccountantsReport 2025-10-01 2026-09-30 00839294 frs-bus:SmallCompaniesRegimeForAccounts 2025-10-01 2026-09-30 00839294 frs-core:ListedExchangeTraded 2026-09-30 00839294 frs-core:ListedExchangeTraded 2025-09-30 00839294 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-09-30 00839294 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2026-09-30 00839294 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-09-30 00839294 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-09-30 00839294 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-09-30 00839294 frs-bus:Director1 2025-10-01 2026-09-30 00839294 frs-bus:Director2 2025-10-01 2026-09-30 00839294 frs-bus:Director3 2025-10-01 2026-09-30 00839294 frs-bus:CompanySecretary1 2025-10-01 2026-09-30 00839294 frs-countries:EnglandWales 2025-10-01 2026-09-30 00839294 2024-09-30 00839294 2025-09-30 00839294 2024-10-01 2025-09-30 00839294 frs-core:CurrentFinancialInstruments 2025-09-30 00839294 frs-core:ShareCapital 2025-09-30 00839294 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30
Registered number: 00839294
Westby Park Properties Limited
Unaudited Financial Statements
For The Year Ended 30 September 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 00839294
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 205,000 205,000
Investments 5 13,985 13,293
218,985 218,293
CURRENT ASSETS
Debtors 6 2,517 4,079
Cash at bank and in hand 252,149 234,487
254,666 238,566
Creditors: Amounts Falling Due Within One Year 7 (3,700 ) (3,450 )
NET CURRENT ASSETS (LIABILITIES) 250,966 235,116
TOTAL ASSETS LESS CURRENT LIABILITIES 469,951 453,409
PROVISIONS FOR LIABILITIES
Deferred Taxation (27,500 ) (27,500 )
NET ASSETS 442,451 425,909
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 442,351 425,809
SHAREHOLDERS' FUNDS 442,451 425,909
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Page 2
For the year ending 30 September 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 Profit and Loss Account.
On behalf of the board
Mr Andrew Jonathan Makin
Director
6 October 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Westby Park Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00839294 . The registered office is 5 Ribblesdale Place, Preston, Lancashire, PR1 8BZ.
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 represents the rents receivable from letting of the company's land and buildings.
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 10% straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
2.6. 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.
...CONTINUED
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2.6. Taxation - continued
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.
2.7. Investments
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Investment Property
2026
£
Fair Value
As at 1 October 2025 and 30 September 2026 205,000
5. Investments
Listed
£
Cost or Valuation
As at 1 October 2025 13,293
Fair value adjustments 692
As at 30 September 2026 13,985
Provision
As at 1 October 2025 -
As at 30 September 2026 -
Net Book Value
As at 30 September 2026 13,985
As at 1 October 2025 13,293
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6. Debtors
2026 2025
£ £
Due within one year
Other debtors 2,517 4,079
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Taxation and social security 3,700 3,450
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
The company is controlled by Mrs. B. M. Makin, Mr. A. J. Makin and Mrs. J. V. Sebire who are the directors.
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