Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 5183595 Mr Adam White iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 5183595 2024-03-31 5183595 2025-03-31 5183595 2024-04-01 2025-03-31 5183595 frs-core:CurrentFinancialInstruments 2025-03-31 5183595 frs-core:ComputerEquipment 2025-03-31 5183595 frs-core:ComputerEquipment 2024-04-01 2025-03-31 5183595 frs-core:ComputerEquipment 2024-03-31 5183595 frs-core:FurnitureFittings 2025-03-31 5183595 frs-core:FurnitureFittings 2024-04-01 2025-03-31 5183595 frs-core:FurnitureFittings 2024-03-31 5183595 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 5183595 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 5183595 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 5183595 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 5183595 frs-core:MotorVehicles 2025-03-31 5183595 frs-core:MotorVehicles 2024-04-01 2025-03-31 5183595 frs-core:MotorVehicles 2024-03-31 5183595 frs-core:PlantMachinery 2025-03-31 5183595 frs-core:PlantMachinery 2024-04-01 2025-03-31 5183595 frs-core:PlantMachinery 2024-03-31 5183595 frs-core:ShareCapital 2025-03-31 5183595 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 5183595 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 5183595 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 5183595 frs-bus:SmallEntities 2024-04-01 2025-03-31 5183595 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 5183595 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 5183595 frs-bus:Director1 2024-04-01 2025-03-31 5183595 frs-bus:Director1 2024-03-31 5183595 frs-bus:Director1 2025-03-31 5183595 frs-countries:EnglandWales 2024-04-01 2025-03-31 5183595 2023-03-31 5183595 2024-03-31 5183595 2023-04-01 2024-03-31 5183595 frs-core:CurrentFinancialInstruments 2024-03-31 5183595 frs-core:ShareCapital 2024-03-31 5183595 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 5183595
White's (Walton on the Naze) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 5183595
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 54,387 61,980
54,387 61,980
CURRENT ASSETS
Debtors 5 53,399 24,725
Cash at bank and in hand 149,185 50,029
202,584 74,754
Creditors: Amounts Falling Due Within One Year 6 (68,497 ) (42,773 )
NET CURRENT ASSETS (LIABILITIES) 134,087 31,981
TOTAL ASSETS LESS CURRENT LIABILITIES 188,474 93,961
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,776 ) (11,776 )
NET ASSETS 176,698 82,185
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement 176,697 82,184
SHAREHOLDERS' FUNDS 176,698 82,185
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For the year ending 31 March 2025 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 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 Income Statement.
On behalf of the board
Mr Adam White
Director
10th July 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
White's (Walton on the Naze) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 5183595 . The registered office is Chalice House, Bromley Road, Elmstead, Colchester, Essex, CO7 7BY.
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 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:
Freehold 0%
Leasehold 10% Straight Line
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
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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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2024: 19)
17 19
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 82,000 97,294 111,099 18,384
Additions - 6,936 3,600 -
As at 31 March 2025 82,000 104,230 114,699 18,384
Depreciation
As at 1 April 2024 82,000 79,938 70,846 16,517
Provided during the period - 6,073 10,963 467
As at 31 March 2025 82,000 86,011 81,809 16,984
...CONTINUED
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Net Book Value
As at 31 March 2025 - 18,219 32,890 1,400
As at 1 April 2024 - 17,356 40,253 1,867
Computer Equipment Total
£ £
Cost
As at 1 April 2024 6,416 315,193
Additions - 10,536
As at 31 March 2025 6,416 325,729
Depreciation
As at 1 April 2024 3,912 253,213
Provided during the period 626 18,129
As at 31 March 2025 4,538 271,342
Net Book Value
As at 31 March 2025 1,878 54,387
As at 1 April 2024 2,504 61,980
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 1,678 2,497
Corporation tax recoverable assets 12,615 5,609
Director's loan account 39,106 16,619
53,399 24,725
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 541 1,191
Corporation tax 48,811 24,170
Other taxes and social security - 3,311
VAT 18,225 13,693
Pension liabilties 920 408
68,497 42,773
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7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Adam White 16,619 22,487 - - 39,106
The above loan is unsecured and repayable on demand. Interest has been charged on the loan to the director at the HMRC official rate of interest.
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