Acorah Software Products - Accounts Production 19.3.600 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 05682924 Mr Paul Foley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05682924 2025-01-31 05682924 2026-01-31 05682924 2025-02-01 2026-01-31 05682924 frs-core:CurrentFinancialInstruments 2026-01-31 05682924 frs-core:Non-currentFinancialInstruments 2026-01-31 05682924 frs-core:MotorVehicles 2026-01-31 05682924 frs-core:MotorVehicles 2025-02-01 2026-01-31 05682924 frs-core:MotorVehicles 2025-01-31 05682924 frs-core:PlantMachinery 2026-01-31 05682924 frs-core:PlantMachinery 2025-02-01 2026-01-31 05682924 frs-core:PlantMachinery 2025-01-31 05682924 frs-core:ShareCapital 2026-01-31 05682924 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 05682924 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 05682924 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 05682924 frs-bus:SmallEntities 2025-02-01 2026-01-31 05682924 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 05682924 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 05682924 frs-bus:OrdinaryShareClass1 2025-02-01 2026-01-31 05682924 frs-bus:OrdinaryShareClass1 2026-01-31 05682924 frs-bus:OrdinaryShareClass2 2025-02-01 2026-01-31 05682924 frs-bus:OrdinaryShareClass2 2026-01-31 05682924 frs-bus:Director1 2025-02-01 2026-01-31 05682924 frs-countries:EnglandWales 2025-02-01 2026-01-31 05682924 2024-01-31 05682924 2025-01-31 05682924 2024-02-01 2025-01-31 05682924 frs-core:CurrentFinancialInstruments 2025-01-31 05682924 frs-core:Non-currentFinancialInstruments 2025-01-31 05682924 frs-core:ShareCapital 2025-01-31 05682924 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 05682924 frs-bus:OrdinaryShareClass1 2024-02-01 2025-01-31 05682924 frs-bus:OrdinaryShareClass2 2024-02-01 2025-01-31
Registered number: 05682924
Westwood Developments UK Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Yates & Co (Accountants) Limited
Chartered Certified Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05682924
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 752 1,004
752 1,004
CURRENT ASSETS
Debtors 5 93,384 90,734
93,384 90,734
Creditors: Amounts Falling Due Within One Year 6 (57,060 ) (49,831 )
NET CURRENT ASSETS (LIABILITIES) 36,324 40,903
TOTAL ASSETS LESS CURRENT LIABILITIES 37,076 41,907
Creditors: Amounts Falling Due After More Than One Year 7 (20,048 ) (25,916 )
NET ASSETS 17,028 15,991
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 16,928 15,891
SHAREHOLDERS' FUNDS 17,028 15,991
Page 1
Page 2
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Paul Foley
Director
28/10/2026
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
Westwood Developments UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05682924 . The registered office is 7 St Georges Yard, Castle Street, Farnham, Surrey, GU9 7NU.
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. 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% on reducing balance
Motor Vehicles 25% on reducing balance
2.3. 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.
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:
2026 2025
Office and administration 1 1
1 1
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 February 2025 20,583 15,099 35,682
As at 31 January 2026 20,583 15,099 35,682
Depreciation
As at 1 February 2025 20,306 14,372 34,678
Provided during the period 70 182 252
As at 31 January 2026 20,376 14,554 34,930
Net Book Value
As at 31 January 2026 207 545 752
As at 1 February 2025 277 727 1,004
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 27,634 27,634
Other debtors 65,750 63,100
93,384 90,734
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Bank loans and overdrafts 30,661 30,469
Other creditors 24,667 17,667
Taxation and social security 1,732 1,695
57,060 49,831
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 20,048 25,916
Page 4
Page 5
8. Share Capital
2026 2025
Allotted, called up and fully paid £ £
99 Ordinary Shares of £ 1 each 99 99
1 Ordinary A shares of £ 1 each 1 1
100 100
Page 5