Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 06935766 Mr Jonathan Osborne Hagger Mrs Carol Anne Hagger iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06935766 2024-06-30 06935766 2025-06-30 06935766 2024-07-01 2025-06-30 06935766 frs-core:CurrentFinancialInstruments 2025-06-30 06935766 frs-core:Non-currentFinancialInstruments 2025-06-30 06935766 frs-core:PlantMachinery 2025-06-30 06935766 frs-core:PlantMachinery 2024-07-01 2025-06-30 06935766 frs-core:PlantMachinery 2024-06-30 06935766 frs-core:ShareCapital 2025-06-30 06935766 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 06935766 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06935766 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 06935766 frs-bus:SmallEntities 2024-07-01 2025-06-30 06935766 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 06935766 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 06935766 frs-bus:Director1 2024-07-01 2025-06-30 06935766 frs-bus:Director2 2024-07-01 2025-06-30 06935766 frs-countries:EnglandWales 2024-07-01 2025-06-30 06935766 2023-06-30 06935766 2024-06-30 06935766 2023-07-01 2024-06-30 06935766 frs-core:CurrentFinancialInstruments 2024-06-30 06935766 frs-core:Non-currentFinancialInstruments 2024-06-30 06935766 frs-core:ShareCapital 2024-06-30 06935766 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 06935766
White Roding Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Adrem Accounting ltd
White Roding Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
White Roding Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 06935766

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,434 |  | 4,293
Investment Properties | 5 |  | 506,500 |  | 371,735
|  |  | 509,934 |  | 376,028
Creditors: Amounts Falling Due Within One Year | 6 | (394 ) |  | (354 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (394 ) |  | (354 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 509,540 |  | 375,674
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (48,473 ) |  | (36,125 )
NET ASSETS |  |  | 461,067 |  | 339,549
CAPITAL AND RESERVES
Called up share capital | 8 |  | 574,636 |  | 574,636
Profit and Loss Account |  |  | (113,569 ) |  | (235,087 )
SHAREHOLDERS' FUNDS |  |  | 461,067 |  | 339,549

For the year ending 30 June 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 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 Jonathan Osborne Hagger Director
04/11/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
White Roding Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
White Roding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06935766 . The registered office is 1-2 Albert Chambers Canal Street, Congleton, CW12 4AA.
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. During the year under review the company has maintained the policy of charging the expenses with the full cost of running the property , including taxes and management fees, this is in a departure from previous practice and will continue for the foreeable future. The Directors do not consider any restatement for earlier years to be necessary.
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: No depreciatuion is charged in the year of acquisition.

Plant & Machinery | 20% Straight Line

2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account. During the course of the year the company received a professional valuation and it has been included in these accounts.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Any 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 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 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 assets reflect 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: 2 (2024: 2)
2 2
Page 2
Page 3
White Roding Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | 4,293
As at 30 June 2025 | 4,293
Depreciation
As at 1 July 2024 | -
Provided during the period | 859
As at 30 June 2025 | 859
Net Book Value
As at 30 June 2025 | 3,434
As at 1 July 2024 | 4,293

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 July 2024 | 371,735
Revaluations | 134,765
As at 30 June 2025 | 506,500

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 394 |  | 354

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 48,473 |  | 36,125

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 574,636 |  | 574,636

Page 3