Acorah Software Products - Accounts Production 16.8.310 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08015253 Ms A Wright Mr J Bond Ms H E Bickerton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08015253 2024-04-30 08015253 2025-04-30 08015253 2024-05-01 2025-04-30 08015253 frs-core:CurrentFinancialInstruments 2025-04-30 08015253 frs-core:ComputerEquipment 2025-04-30 08015253 frs-core:ComputerEquipment 2024-05-01 2025-04-30 08015253 frs-core:ComputerEquipment 2024-04-30 08015253 frs-core:WithinOneYear 2025-04-30 08015253 frs-core:CapitalRedemptionReserve 2025-04-30 08015253 frs-core:SharePremium 2025-04-30 08015253 frs-core:ShareCapital 2025-04-30 08015253 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08015253 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08015253 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08015253 frs-bus:SmallEntities 2024-05-01 2025-04-30 08015253 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08015253 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08015253 frs-bus:Director1 2024-05-01 2025-04-30 08015253 frs-bus:Director2 2024-05-01 2025-04-30 08015253 frs-bus:Director3 2024-05-01 2025-04-30 08015253 frs-countries:EnglandWales 2024-05-01 2025-04-30 08015253 2023-04-30 08015253 2024-04-30 08015253 2023-05-01 2024-04-30 08015253 frs-core:CurrentFinancialInstruments 2024-04-30 08015253 frs-core:WithinOneYear 2024-04-30 08015253 frs-core:CapitalRedemptionReserve 2024-04-30 08015253 frs-core:SharePremium 2024-04-30 08015253 frs-core:ShareCapital 2024-04-30 08015253 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08015253
Whitefox Publishing Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Finerva
Whitefox Publishing Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Whitefox Publishing Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 08015253

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,775 |  | 9,808
|  |  | 5,775 |  | 9,808
CURRENT ASSETS
Debtors | 5 | 294,753 |  | 273,861 |
Cash at bank and in hand |  | 368,759 |  | 346,145 |
|  | 663,512 |  | 620,006 |
Creditors: Amounts Falling Due Within One Year | 6 | (344,875 ) |  | (317,888 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 318,637 |  | 302,118
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 324,412 |  | 311,926
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (873 ) |  | (1,437 )
NET ASSETS |  |  | 323,539 |  | 310,489
CAPITAL AND RESERVES
Called up share capital | 7 |  | 111 |  | 111
Share premium account |  |  | 60,974 |  | 60,974
Capital redemption reserve |  |  | 15 |  | 15
Profit and Loss Account |  |  | 262,439 |  | 249,389
SHAREHOLDERS' FUNDS |  |  | 323,539 |  | 310,489

Page 1
Page 2
Whitefox Publishing Limited
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 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.
The financial statements were approved by the board of directors on 23 January 2026 and were signed on its behalf by:

Mr J Bond Director
23 January 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Whitefox Publishing Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Whitefox Publishing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08015253 . The registered office is 39 Roderick Road, London, Greater London, NW3 2NP.
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. Going Concern Disclosure
The company’s financial statements have been prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company’s needs. In assessing going concern, the directors have a reasonable expectation that the company will continue as a going concern and is able to meet all of its obligations as they fall due for a minimum of 12 months from the date of approval of these financial statements.
2.3. Significant judgements and estimations
The preparation of financial statements requires management to make judgements, estimates and assumptions which affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for expenses during the period. However, the nature of estimation means that actual outcomes could differ from those estimates.
In preparing these financial statements, the directors have made the following judgements:
Share option charges:
FRS 102 requires the grant date fair value of share-based payments awards granted to employees to be recognised as an employee expense, with a corresponding increase in equity, over the period in which the employees become unconditionally entitled to the awards. Share options issued to the company’s employees will only be exercised on an exit event or at the absolute discretion of the board of directors . At the date of these financial statements, the directors consider that the share options will not be exercised before an exit event and have determined that an exit event is not probable, therefore no share-based payment charges have been recorded in these financial statements.
2.4. 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 rendering of services. Turnover is reduced for estimated customer rebates and other similar allowances.
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.
2.5. 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:

Computer Equipment | 4 years on a straight line basis

The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Repairs and maintenance costs are charged to profit or loss during the period in which they are incurred.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined, which is the higher of its fair value less costs to sell and its value in use. Any impairment loss is recognised immediately as an expense within the profit or loss.
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Whitefox Publishing Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.6. Leasing and Hire Purchase Contracts
Leases in which the company assumes substantially all the risks and rewards of ownership of the leased asset are classified as finance leases. All other leases are classified as operating leases.
Payments (excluding costs for services and insurance) made under operating leases are recognised in the profit and loss account on a straight-line basis over the term of the lease unless the payments to the lessor are structured to increase in line with expected general inflation; in which case the payments related to the structured increases are recognised as incurred. Lease incentives received are recognised in profit and loss over the term of the lease as an integral part of the total lease expenses.
2.7. Financial Instruments
Trade and other debtors / creditors
Trade and other debtors are recognised initially at transaction prices less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.
Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised within profit or loss.
For financial assets that are measured at amortised cost, the impairment loss is measured as the difference between the asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset’s carrying amount and the best estimate of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.
2.8. 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.
2.9. 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.
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.
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Whitefox Publishing Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.10. Pensions
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions in a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss in the periods during which services are rendered by employees.
3. Average Number of Employees
Average number of employees during the year was as follows: 12 (2024: 12)
12 12
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2024 | 25,516
Additions | 357
As at 30 April 2025 | 25,873
Depreciation
As at 1 May 2024 | 15,708
Provided during the period | 4,390
As at 30 April 2025 | 20,098
Net Book Value
As at 30 April 2025 | 5,775
As at 1 May 2024 | 9,808

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 238,858 |  | 209,622
Other debtors | 55,895 |  | 64,239
| 294,753 |  | 273,861

At 30 April 2025, amounts of £2,778 (2024: £16,139) were owed to the company by the directors. These advances are unsecured, interest free, repayable on demand and have been fully repaid to the company since the balance sheet date.
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 140,658 |  | 77,689
Other creditors | 142,728 |  | 186,866
Taxation and social security | 61,489 |  | 53,333
| 344,875 |  | 317,888

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 111 |  | 111

Page 5
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Whitefox Publishing Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 10,800 |  | 8,400
| 10,800 |  | 8,400

9. Pension Commitments
The company operates a defined contribution pension scheme for employees The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £6,264 (2024: £6,144) were due to the fund. They are included in other creditors.
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