Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 11070193 Mr D B Gardner Mr P Roscoe Mr P Roscoe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11070193 2024-05-31 11070193 2025-05-31 11070193 2024-06-01 2025-05-31 11070193 frs-core:CurrentFinancialInstruments 2025-05-31 11070193 frs-core:ShareCapital 2025-05-31 11070193 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 11070193 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 11070193 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 11070193 frs-bus:SmallEntities 2024-06-01 2025-05-31 11070193 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 11070193 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 11070193 frs-bus:OrdinaryShareClass1 2024-06-01 2025-05-31 11070193 frs-bus:OrdinaryShareClass1 2025-05-31 11070193 frs-bus:Director1 2024-06-01 2025-05-31 11070193 frs-bus:Director2 2024-06-01 2025-05-31 11070193 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 11070193 frs-countries:EnglandWales 2024-06-01 2025-05-31 11070193 2023-05-31 11070193 2024-05-31 11070193 2023-06-01 2024-05-31 11070193 frs-core:CurrentFinancialInstruments 2024-05-31 11070193 frs-core:ShareCapital 2024-05-31 11070193 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 11070193 frs-bus:OrdinaryShareClass1 2023-06-01 2024-05-31
Registered number: 11070193
Which Rate Online Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Deans
Gibson House Hurricane Close
Stafford
Staffordshire
ST16 1GZ
Which Rate Online Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
Which Rate Online Ltd
Company Information
For The Year Ended 31 May 2025
Company Information

Directors | Mr D B Gardner
| Mr P Roscoe
Secretary | Mr P Roscoe
Company Number | 11070193
Registered Office | The Manor House
| High Street
| Uttoxeter
| Staffordshire
| ST14 7JQ
Accountants | Deans
| Chartered Accountants
| Gibson House Hurricane Close
| Stafford
| Staffordshire
| ST16 1GZ

Page 1
Page 2
Which Rate Online Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 11070193

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 283,827 |  | 285,538 |
|  | 283,827 |  | 285,538 |
Creditors: Amounts Falling Due Within One Year | 5 | (283,628 ) |  | (283,538 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 199 |  | 2,000
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 199 |  | 2,000
NET ASSETS |  |  | 199 |  | 2,000
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | 198 |  | 1,999
SHAREHOLDERS' FUNDS |  |  | 199 |  | 2,000

For the year ending 31 May 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 P Roscoe Director
4 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Which Rate Online Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Which Rate Online Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11070193 . The registered office is The Manor House, High Street, Uttoxeter, Staffordshire, ST14 7JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.3. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Corporation tax recoverable assets | 335 |  | 335
VAT | 5,206 |  | 5,206
Amounts owed by group undertakings | 278,286 |  | 279,997
| 283,827 |  | 285,538

Page 3
Page 4
Which Rate Online Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 1,801 |  | 1,711
Amounts owed to group undertakings | 281,827 |  | 281,827
| 283,628 |  | 283,538

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1.00 each | 1 |  | 1

Page 4