Acorah Software Products - Accounts Production 19.4.351 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 10441961 Mr James Welch Mr Michael Welch Mrs Susan Welch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10441961 2025-02-28 10441961 2026-02-28 10441961 2025-03-01 2026-02-28 10441961 frs-core:CurrentFinancialInstruments 2026-02-28 10441961 frs-core:Non-currentFinancialInstruments 2026-02-28 10441961 frs-core:MotorVehicles 2026-02-28 10441961 frs-core:MotorVehicles 2025-03-01 2026-02-28 10441961 frs-core:MotorVehicles 2025-02-28 10441961 frs-core:PlantMachinery 2026-02-28 10441961 frs-core:PlantMachinery 2025-03-01 2026-02-28 10441961 frs-core:PlantMachinery 2025-02-28 10441961 frs-core:ShareCapital 2026-02-28 10441961 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 10441961 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 10441961 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 10441961 frs-bus:SmallEntities 2025-03-01 2026-02-28 10441961 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 10441961 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 10441961 frs-core:CostValuation 2025-02-28 10441961 frs-core:CostValuation 2026-02-28 10441961 frs-core:ProvisionsForImpairmentInvestments 2025-02-28 10441961 frs-core:ProvisionsForImpairmentInvestments 2026-02-28 10441961 frs-bus:Director1 2025-03-01 2026-02-28 10441961 frs-bus:Director2 2025-03-01 2026-02-28 10441961 frs-bus:Director3 2025-03-01 2026-02-28 10441961 frs-countries:EnglandWales 2025-03-01 2026-02-28 10441961 2024-02-29 10441961 2025-02-28 10441961 2024-03-01 2025-02-28 10441961 frs-core:CurrentFinancialInstruments 2025-02-28 10441961 frs-core:Non-currentFinancialInstruments 2025-02-28 10441961 frs-core:ShareCapital 2025-02-28 10441961 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 10441961
Welch Holdings Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Sterling Accountancy Services (Cheshire) Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10441961
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 102,848 125,444
Investments 5 100 100
102,948 125,544
CURRENT ASSETS
Debtors 6 32,655 -
Cash at bank and in hand 56,094 64,033
88,749 64,033
Creditors: Amounts Falling Due Within One Year 7 (6,993 ) (13,234 )
NET CURRENT ASSETS (LIABILITIES) 81,756 50,799
TOTAL ASSETS LESS CURRENT LIABILITIES 184,704 176,343
Creditors: Amounts Falling Due After More Than One Year 8 (37,837 ) (18,232 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,755 ) (12,755 )
NET ASSETS 134,112 145,356
CAPITAL AND RESERVES
Called up share capital 9 103 100
Profit and Loss Account 134,009 145,256
SHAREHOLDERS' FUNDS 134,112 145,356
Page 1
Page 2
For the year ending 28 February 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 James Welch
Director
09/09/2026
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
Welch Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10441961 . The registered office is Holly House New Road, Somerford Booths, Congleton, CW12 2JU.
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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 March 2025 - 240,397 240,397
Additions 5,000 37,996 42,996
Disposals - (89,935 ) (89,935 )
As at 28 February 2026 5,000 188,458 193,458
Depreciation
As at 1 March 2025 - 114,953 114,953
Provided during the period 521 30,686 31,207
Disposals - (55,550 ) (55,550 )
As at 28 February 2026 521 90,089 90,610
Net Book Value
As at 28 February 2026 4,479 98,369 102,848
As at 1 March 2025 - 125,444 125,444
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 March 2025 100
As at 28 February 2026 100
Provision
As at 1 March 2025 -
As at 28 February 2026 -
Net Book Value
As at 28 February 2026 100
As at 1 March 2025 100
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 31,805 -
Other debtors 850 -
32,655 -
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 10 (1 )
Other creditors 1,695 3,251
Taxation and social security 5,288 9,984
6,993 13,234
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other creditors 37,837 18,232
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 103 100
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