Acorah Software Products - Accounts Production 19.4.351 false true 31 August 2025 1 September 2024 false 1 September 2025 31 August 2026 31 August 2026 07320152 Mr D G Weingarten Mrs J Weingarten D Weingarten & J Weingarten false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07320152 2025-08-31 07320152 2026-08-31 07320152 2025-09-01 2026-08-31 07320152 frs-core:CurrentFinancialInstruments 2026-08-31 07320152 frs-core:Non-currentFinancialInstruments 2026-08-31 07320152 frs-core:BetweenOneFiveYears 2026-08-31 07320152 frs-core:FurnitureFittings 2025-09-01 2026-08-31 07320152 frs-core:MotorVehicles 2025-09-01 2026-08-31 07320152 frs-core:PlantMachinery 2026-08-31 07320152 frs-core:PlantMachinery 2025-09-01 2026-08-31 07320152 frs-core:PlantMachinery 2025-08-31 07320152 frs-core:WithinOneYear 2026-08-31 07320152 frs-core:ShareCapital 2026-08-31 07320152 frs-core:RetainedEarningsAccumulatedLosses 2026-08-31 07320152 frs-bus:PrivateLimitedCompanyLtd 2025-09-01 2026-08-31 07320152 frs-bus:FilletedAccounts 2025-09-01 2026-08-31 07320152 frs-bus:SmallEntities 2025-09-01 2026-08-31 07320152 frs-bus:AuditExempt-NoAccountantsReport 2025-09-01 2026-08-31 07320152 frs-bus:SmallCompaniesRegimeForAccounts 2025-09-01 2026-08-31 07320152 1 2025-09-01 2026-08-31 07320152 frs-bus:Director1 2025-09-01 2026-08-31 07320152 frs-bus:Director1 2025-08-31 07320152 frs-bus:Director1 2026-08-31 07320152 frs-bus:Director2 2025-09-01 2026-08-31 07320152 frs-countries:EnglandWales 2025-09-01 2026-08-31 07320152 2024-08-31 07320152 2025-08-31 07320152 2024-09-01 2025-08-31 07320152 frs-core:CurrentFinancialInstruments 2025-08-31 07320152 frs-core:Non-currentFinancialInstruments 2025-08-31 07320152 frs-core:BetweenOneFiveYears 2025-08-31 07320152 frs-core:WithinOneYear 2025-08-31 07320152 frs-core:ShareCapital 2025-08-31 07320152 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31
Registered number: 07320152
UK Town Maps Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 07320152
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 27,190 33,987
27,190 33,987
CURRENT ASSETS
Debtors 4 36,167 35,485
Cash at bank and in hand 29,675 34,959
65,842 70,444
Creditors: Amounts Falling Due Within One Year 5 (76,359 ) (83,093 )
NET CURRENT ASSETS (LIABILITIES) (10,517 ) (12,649 )
TOTAL ASSETS LESS CURRENT LIABILITIES 16,673 21,338
Creditors: Amounts Falling Due After More Than One Year 6 (16,352 ) (21,280 )
NET ASSETS 321 58
CAPITAL AND RESERVES
Called up share capital 8 2 2
Income Statement 319 56
SHAREHOLDERS' FUNDS 321 58
Page 1
Page 2
For the year ending 31 August 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 Income Statement.
The financial statements were approved by the board of directors on 29 October 2026 and were signed on its behalf by:
Mr D G Weingarten
Director
Mrs J Weingarten
Director
29 October 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:
Motor Vehicles 20% reducing balance
Fixtures & Fittings 33% straight line
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over 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 income statement 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 the income statement as incurred.
1.5. 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 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.
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.
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.
1.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
2. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2025: 6)
9 6
3. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 September 2025 42,484
As at 31 August 2026 42,484
Depreciation
As at 1 September 2025 8,497
Provided during the period 6,797
As at 31 August 2026 15,294
Net Book Value
As at 31 August 2026 27,190
As at 1 September 2025 33,987
4. Debtors
2026 2025
£ £
Due within one year
Trade debtors 23,667 15,785
Other debtors 12,500 19,700
36,167 35,485
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 4,928 7,111
Bank loans and overdrafts - 8,402
Other creditors 2,020 1,514
Taxation and social security 69,411 66,066
76,359 83,093
6. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 16,352 21,280
Page 4
Page 5
7. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,928 7,111
Later than one year and not later than five years 16,352 21,280
21,280 28,391
21,280 28,391
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2025 Amounts advanced Amounts repaid Amounts written off As at 31 August 2026
£ £ £ £ £
Mr Darren Weingarten 9,700 - 9,700 - -
The above loan is unsecured, interest free and repayable on demand.
10. Controlling Party
The company's controlling party are D Weingarten & J Weingarten by virtue of their ownership of 50% of the issued share capital each in the company.
Page 5