Acorah Software Products - Accounts Production 15.0.600 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 09953361 Mr Neal Parker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09953361 2023-05-31 09953361 2024-05-31 09953361 2023-06-01 2024-05-31 09953361 frs-core:CurrentFinancialInstruments 2024-05-31 09953361 frs-core:Non-currentFinancialInstruments 2024-05-31 09953361 frs-core:BetweenOneFiveYears 2024-05-31 09953361 frs-core:ComputerEquipment 2024-05-31 09953361 frs-core:ComputerEquipment 2023-06-01 2024-05-31 09953361 frs-core:ComputerEquipment 2023-05-31 09953361 frs-core:NetGoodwill 2024-05-31 09953361 frs-core:NetGoodwill 2023-06-01 2024-05-31 09953361 frs-core:NetGoodwill 2023-05-31 09953361 frs-core:MotorVehicles 2024-05-31 09953361 frs-core:MotorVehicles 2023-06-01 2024-05-31 09953361 frs-core:MotorVehicles 2023-05-31 09953361 frs-core:PlantMachinery 2024-05-31 09953361 frs-core:PlantMachinery 2023-06-01 2024-05-31 09953361 frs-core:PlantMachinery 2023-05-31 09953361 frs-core:WithinOneYear 2024-05-31 09953361 frs-core:ShareCapital 2024-05-31 09953361 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 09953361 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 09953361 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 09953361 frs-bus:SmallEntities 2023-06-01 2024-05-31 09953361 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 09953361 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 09953361 frs-bus:OrdinaryShareClass1 2023-06-01 2024-05-31 09953361 frs-bus:OrdinaryShareClass1 2024-05-31 09953361 frs-bus:OrdinaryShareClass2 2023-06-01 2024-05-31 09953361 frs-bus:OrdinaryShareClass2 2024-05-31 09953361 frs-bus:OrdinaryShareClass3 2023-06-01 2024-05-31 09953361 frs-bus:OrdinaryShareClass3 2024-05-31 09953361 frs-bus:Director1 2023-06-01 2024-05-31 09953361 frs-countries:EnglandWales 2023-06-01 2024-05-31 09953361 2022-05-31 09953361 2023-05-31 09953361 2022-06-01 2023-05-31 09953361 frs-core:CurrentFinancialInstruments 2023-05-31 09953361 frs-core:Non-currentFinancialInstruments 2023-05-31 09953361 frs-core:BetweenOneFiveYears 2023-05-31 09953361 frs-core:WithinOneYear 2023-05-31 09953361 frs-core:ShareCapital 2023-05-31 09953361 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 09953361 frs-bus:OrdinaryShareClass1 2022-06-01 2023-05-31 09953361 frs-bus:OrdinaryShareClass2 2022-06-01 2023-05-31 09953361 frs-bus:OrdinaryShareClass3 2022-06-01 2023-05-31
Registered number: 09953361
White Rose (Display) Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09953361
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 80,000 80,000
Tangible Assets 5 169,230 71,705
249,230 151,705
CURRENT ASSETS
Stocks 6 4,611 9,444
Debtors 7 159,936 75,912
Cash at bank and in hand 87,173 130,612
251,720 215,968
Creditors: Amounts Falling Due Within One Year 8 (206,453 ) (182,794 )
NET CURRENT ASSETS (LIABILITIES) 45,267 33,174
TOTAL ASSETS LESS CURRENT LIABILITIES 294,497 184,879
Creditors: Amounts Falling Due After More Than One Year 9 - (2,500 )
NET ASSETS 294,497 182,379
CAPITAL AND RESERVES
Called up share capital 11 300 300
Profit and Loss Account 294,197 182,079
SHAREHOLDERS' FUNDS 294,497 182,379
Page 1
Page 2
For the year ending 31 May 2024 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 Neal Parker
Director
09/07/2024
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
White Rose (Display) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09953361 . The registered office is 7 Oxford Road, Meanwood, Leeds, West Yorkshire, LS7 1PJ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 15% RBM
Motor Vehicles 25% RBM
Computer Equipment 33% RBM
2.5. 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 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.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 6)
8 6
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2023 80,000
As at 31 May 2024 80,000
Net Book Value
As at 31 May 2024 80,000
As at 1 June 2023 80,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2023 163,900 8,500 399 172,799
Additions 84,880 30,500 - 115,380
As at 31 May 2024 248,780 39,000 399 288,179
Depreciation
As at 1 June 2023 93,540 7,365 189 101,094
Provided during the period 14,336 3,461 58 17,855
As at 31 May 2024 107,876 10,826 247 118,949
Net Book Value
As at 31 May 2024 140,904 28,174 152 169,230
As at 1 June 2023 70,360 1,135 210 71,705
6. Stocks
2024 2023
£ £
Work in progress 4,611 9,444
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 159,936 75,912
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Page 5
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,500 4,020
Trade creditors 111,877 55,760
Corporation tax 29,003 22,976
Other taxes and social security - 2,164
VAT 37,267 21,643
Other creditors 25,623 62,988
Director's loan account 183 13,243
206,453 182,794
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 2,500
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,500 4,020
Later than one year and not later than five years - 2,500
2,500 6,520
2,500 6,520
11. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
100 Ordinary A shares of £ 1 each 100 100
100 Ordinary B shares of £ 1 each 100 100
300 300
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