Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 02301905 Mr J T L Jervoise Mrs S F C L Jervoise Mrs S F C L Jervoise iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02301905 2025-03-31 02301905 2026-03-31 02301905 2025-04-01 2026-03-31 02301905 frs-core:CurrentFinancialInstruments 2026-03-31 02301905 frs-core:ComputerEquipment 2026-03-31 02301905 frs-core:ComputerEquipment 2025-04-01 2026-03-31 02301905 frs-core:ComputerEquipment 2025-03-31 02301905 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 02301905 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 02301905 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 02301905 frs-core:ShareCapital 2026-03-31 02301905 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 02301905 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 02301905 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 02301905 frs-bus:SmallEntities 2025-04-01 2026-03-31 02301905 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 02301905 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 02301905 frs-bus:Director1 2025-04-01 2026-03-31 02301905 frs-bus:Director2 2025-04-01 2026-03-31 02301905 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 02301905 1 2025-04-01 2026-03-31 02301905 frs-countries:EnglandWales 2025-04-01 2026-03-31 02301905 2024-03-31 02301905 2025-03-31 02301905 2024-04-01 2025-03-31 02301905 frs-core:CurrentFinancialInstruments 2025-03-31 02301905 frs-core:WithinOneYear 2025-03-31 02301905 frs-core:ShareCapital 2025-03-31 02301905 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 02301905 1 2024-04-01 2025-03-31
Registered number: 02301905
Worting Business Park Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02301905
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 81,153 90,982
81,153 90,982
CURRENT ASSETS
Stocks 5 50,773 32,922
Debtors 6 434,597 346,734
Cash at bank and in hand 36,914 57,892
522,284 437,548
Creditors: Amounts Falling Due Within One Year 7 (110,814 ) (96,031 )
NET CURRENT ASSETS (LIABILITIES) 411,470 341,517
TOTAL ASSETS LESS CURRENT LIABILITIES 492,623 432,499
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,916 ) (4,916 )
NET ASSETS 488,707 427,583
CAPITAL AND RESERVES
Called up share capital 2,000 2,000
Profit and Loss Account 486,707 425,583
SHAREHOLDERS' FUNDS 488,707 427,583
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For the year ending 31 March 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 J T L Jervoise
Director
22 October 2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Worting Business Park Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02301905 . The registered office is Worting House, Church Lane, Basingstoke, Hampshire, United Kingdom, RG23 8PY.
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, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
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:
Leasehold Improvements 5% on cost
Office equipment 25% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. 
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. 
Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Work in Progress
Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.
Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Other debtors and creditors are measured at amortised cost using the effective interest rate method. Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.
2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
2026 2025
Average number of employees, including directors, during the year 10 9
10 9
4. Tangible Assets
Land & Property
Leasehold Improvements Office equipment Total
£ £ £
Cost
As at 1 April 2025 97,448 123,052 220,500
As at 31 March 2026 97,448 123,052 220,500
Depreciation
As at 1 April 2025 26,292 103,226 129,518
Provided during the period 4,873 4,956 9,829
As at 31 March 2026 31,165 108,182 139,347
Net Book Value
As at 31 March 2026 66,283 14,870 81,153
As at 1 April 2025 71,156 19,826 90,982
5. Stocks
2026 2025
£ £
Work in progress 50,773 32,922
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 6,800 10,437
Amounts owed by group undertakings 426,297 336,297
Other debtors 1,500 -
434,597 346,734
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 13,779 20,111
Amounts owed to group undertakings 960 -
Other creditors 47,822 41,829
Taxation and social security 48,253 34,091
110,814 96,031
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year - 48,000
- 48,000
9. Related Party Transactions
The amount due from group undertaking at the year end was £426,297 (2025: £336,297).
The amount due to group undertaking at the year end was £960 (2025: Nil).
During the year ended 31 March 2026, rent of £96,000 (2025: £96,000) was paid to the parent company.
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