Acorah Software Products - Accounts Production 19.4.351 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 09277968 Mr R P Andrews Mr J Playfair Mrs M E Andrews iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09277968 2025-04-30 09277968 2026-04-30 09277968 2025-05-01 2026-04-30 09277968 frs-core:CurrentFinancialInstruments 2026-04-30 09277968 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-04-30 09277968 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 09277968 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 09277968 frs-core:MotorVehicles 2026-04-30 09277968 frs-core:MotorVehicles 2025-05-01 2026-04-30 09277968 frs-core:MotorVehicles 2025-04-30 09277968 frs-core:PlantMachinery 2026-04-30 09277968 frs-core:PlantMachinery 2025-05-01 2026-04-30 09277968 frs-core:PlantMachinery 2025-04-30 09277968 frs-core:RevaluationReserve 2026-04-30 09277968 frs-core:SharePremium 2026-04-30 09277968 frs-core:ShareCapital 2026-04-30 09277968 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 09277968 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 09277968 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 09277968 frs-bus:SmallEntities 2025-05-01 2026-04-30 09277968 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 09277968 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 09277968 frs-bus:Director1 2025-05-01 2026-04-30 09277968 frs-bus:Director2 2025-05-01 2026-04-30 09277968 frs-bus:Director3 2025-05-01 2026-04-30 09277968 frs-countries:EnglandWales 2025-05-01 2026-04-30 09277968 2024-04-30 09277968 2025-04-30 09277968 2024-05-01 2025-04-30 09277968 frs-core:CurrentFinancialInstruments 2025-04-30 09277968 frs-core:RevaluationReserve 2025-04-30 09277968 frs-core:SharePremium 2025-04-30 09277968 frs-core:ShareCapital 2025-04-30 09277968 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 09277968
Walter T. Ware Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09277968
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,560,193 1,566,340
1,560,193 1,566,340
CURRENT ASSETS
Debtors 5 39,810 79,800
Cash at bank and in hand 115,580 65,937
155,390 145,737
Creditors: Amounts Falling Due Within One Year 6 (33,446 ) (24,264 )
NET CURRENT ASSETS (LIABILITIES) 121,944 121,473
TOTAL ASSETS LESS CURRENT LIABILITIES 1,682,137 1,687,813
NET ASSETS 1,682,137 1,687,813
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Share premium account 22,413 22,413
Revaluation reserve 344,370 344,370
Profit and Loss Account 1,314,354 1,320,030
SHAREHOLDERS' FUNDS 1,682,137 1,687,813
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For the year ending 30 April 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 R P Andrews
Director
27th October 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
Walter T. Ware Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09277968 . The registered office is 4 Post Office Walk, Hertford, Hertfordshire, SG14 1DL.
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. Significant judgements and estimations
The preparation of financial statements requires management to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the year in which the estimate is revised if the revision affects only that year, or in the year of the revision and future years if the revision affects both current and future years. 
The key judgements and sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below.
Freehold properties are valued annually at fair value. Fair value is ascertained through review of comparable market data and rent levels and cash flows for the respective freehold property. There is an inevitable degree of judgement involced. Given the market knowledge and expertise of the directors and within the group, no third party valuation has been considered necessary. 
2.3. 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, the rendering of services and rental income. 
Turnover is recognised at the point goods are delivered or services are completed.
Turnover in respect of the lease of commercial property is recognised iin line with lease agreements.
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:
Freehold Not depreciated /10% straight line
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
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The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and it credited or charged to profit or loss.
Properties whose fair value can be measured reliably are held under the revaluation model and are carried at a revalued amount, being their fair value at the date of valuation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The fair value of the land and buildings is usually considered to be their market value.
Revaluation gains and losses are recognised in other comprehensive income and accumulated in equity, except to the extent that a revaluation gain reverses a revaluation loss previously recognised in profit or loss or a revaluation loss exceeds the accumulated revaluation gains recognised in equity; such gains and losses are recognised in profit and loss.
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: 1 (2025: 1)
1 1
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 May 2025 1,530,723 36,345 19,100 1,586,168
As at 30 April 2026 1,530,723 36,345 19,100 1,586,168
Depreciation
As at 1 May 2025 - 16,008 3,820 19,828
Provided during the period - 3,091 3,056 6,147
As at 30 April 2026 - 19,099 6,876 25,975
Net Book Value
As at 30 April 2026 1,530,723 17,246 12,224 1,560,193
As at 1 May 2025 1,530,723 20,337 15,280 1,566,340
Cost or valuation as at 30 April 2026 represented by:
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
At cost 1,186,353 36,345 19,100 1,241,798
At valuation 344,370 - - 344,370
1,530,723 36,345 19,100 1,586,168
Land and buildings were valued on an open market basis on 30 April 2026 by the directors.
The directors are of the opinion that there has been no increase in the land and buildings values this year.
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors (190 ) (200 )
Amounts owed by group undertakings 40,000 80,000
39,810 79,800
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6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 25,732 17,122
Taxation and social security 7,714 7,142
33,446 24,264
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