Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 04106424 Mr I Hutchinson Miss J Hutchinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04106424 2024-04-30 04106424 2025-04-30 04106424 2024-05-01 2025-04-30 04106424 frs-core:Non-currentFinancialInstruments 2025-04-30 04106424 frs-core:FurnitureFittings 2024-05-01 2025-04-30 04106424 frs-core:ShareCapital 2025-04-30 04106424 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 04106424 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 04106424 frs-bus:AbridgedAccounts 2024-05-01 2025-04-30 04106424 frs-bus:SmallEntities 2024-05-01 2025-04-30 04106424 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 04106424 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 04106424 frs-bus:Director1 2024-05-01 2025-04-30 04106424 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 04106424 frs-countries:EnglandWales 2024-05-01 2025-04-30 04106424 2023-04-30 04106424 2024-04-30 04106424 2023-05-01 2024-04-30 04106424 frs-core:Non-currentFinancialInstruments 2024-04-30 04106424 frs-core:ShareCapital 2024-04-30 04106424 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 04106424
White Tree Property And Management Co. Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2025
Hive Accountancy Ltd
The Innovation Centre
Treliske
Truro
Cornwall
TR1 3FF
White Tree Property And Management Co. Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
White Tree Property And Management Co. Ltd
Abridged Balance Sheet
As At 30 April 2025
Abridged Balance Sheet
Registered number: 04106424

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,935,000 |  | 3,559,000
|  |  | 2,935,000 |  | 3,559,000
CURRENT ASSETS
Debtors |  | 65,332 |  | 96,300 |
Cash at bank and in hand |  | 34,719 |  | 15,430 |
|  | 100,051 |  | 111,730 |
Creditors: Amounts Falling Due Within One Year |  | (920,726 ) |  | (993,310 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (820,675 ) |  | (881,580 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,114,325 |  | 2,677,420
Creditors: Amounts Falling Due After More Than One Year |  |  | (1,282,637 ) |  | (1,254,975 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 6 |  | (140,110 ) |  | (294,694 )
NET ASSETS |  |  | 691,578 |  | 1,127,751
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 691,577 |  | 1,127,750
SHAREHOLDERS' FUNDS |  |  | 691,578 |  | 1,127,751

Page 1
Page 2
White Tree Property And Management Co. Ltd
Abridged Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 April 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr I Hutchinson Director
16 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
White Tree Property And Management Co. Ltd
Notes to the Abridged Financial Statements
For The Year Ended 30 April 2025
Notes to the Abridged Financial Statements
1. General Information
White Tree Property And Management Co. Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04106424 . The registered office is Pwll-y-Cath , Newchurch, Chepstow, NP16 6DJ.
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 represents the total invoice value, excluding value added tax, of sales made during the period.
2.3. 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:

Fixtures & Fittings | 20% on cost

2.4. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.5. Financial Instruments
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.
Debt instruments that are payable and receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of trade debt deferred beyond the normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for the objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.
For financial assets measured at amortised cost, the impairment loss is measured at the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
2.6. 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 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.
...CONTINUED
Page 3
Page 4
White Tree Property And Management Co. Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2025
2.6. Taxation - continued
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 during the year was as follows: NIL (2024: NIL)
- -
4. Tangible Assets

| Total
--- | ---
| £
Cost or Valuation
As at 1 May 2024 | 3,589,499
Revaluation | (624,000 )
As at 30 April 2025 | 2,965,499
Depreciation
As at 1 May 2024 | 30,499
As at 30 April 2025 | 30,499
Net Book Value
As at 30 April 2025 | 2,935,000
As at 1 May 2024 | 3,559,000

Cost or valuation as at 30 April 2025 represented by:

| Investment Properties | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
At cost | 2,935,000 | 30,499 | 2,965,499
| 2,935,000 | 30,499 | 2,965,499

A formal valuation of property values was not able to be carried out at the end of the reporting period. As such, the Directors have estimated, with the aid of real market data, valuations of the properties at a later date and assumed these values are materially consistent with the values that would have existed at the end of the reporting period.
5. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,339,330 |  | 1,310,164

Page 4
Page 5
White Tree Property And Management Co. Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2025
6. Deferred Taxation
The provision for deferred tax is made up as follows:
Deferred tax opening balance at 30 April 2024 - £294,696
Origination and reversal of timing differences - (£154,586)

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 140,110 |  | 294,694

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Related Party Transactions
A company which is owned by the Director loaned White Tree Property & Management Co. Ltd £275,000. The amount outstanding on this loan at the year-end was £267,133 (2024 - £261,000). Interest has not been charged on the loan but it is being treated as repayable on demand and has therefore been included within "Creditors: Amounts falling due within one year"
Page 5