Acorah Software Products - Accounts Production 16.8.310 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 08802299 Mr P Marinopoulos iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08802299 2024-06-30 08802299 2025-06-30 08802299 2024-07-01 2025-06-30 08802299 frs-core:ShareCapital 2025-06-30 08802299 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 08802299 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 08802299 frs-bus:AbridgedAccounts 2024-07-01 2025-06-30 08802299 frs-bus:SmallEntities 2024-07-01 2025-06-30 08802299 frs-bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 08802299 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 08802299 frs-bus:Director1 2024-07-01 2025-06-30 08802299 frs-countries:EnglandWales 2024-07-01 2025-06-30 08802299 2023-06-30 08802299 2024-06-30 08802299 2023-07-01 2024-06-30 08802299 frs-core:ShareCapital 2024-06-30 08802299 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 08802299
White Arrow Trading Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2025
Lee Christian & Co Limited
Chartered Certified Accountants
Suite 222 Cuffley Point
Cuffley Place, Sopers Road
Cuffley
Hertfordshire
EN6 4RY
White Arrow Trading Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Abridged Balance Sheet | 3—4
Notes to the Abridged Financial Statements | 5—6

Page 1
White Arrow Trading Limited
Company Information
For The Year Ended 30 June 2025
Company Information

Director | Mr P Marinopoulos
Company Number | 08802299
Registered Office | C/O Lee Christian & Co Ltd Suite 222 Cuffley Point
| Cuffley Place, Sopers Road
| Cuffley
| Hertfordshire
| EN6 4RY
Accountants | Lee Christian & Co Limited
| Chartered Certified Accountants
| Suite 222 Cuffley Point
| Cuffley Place, Sopers Road
| Cuffley
| Hertfordshire
| EN6 4RY

Page 1
Page 2
White Arrow Trading Limited
Accountant's Report
For The Year Ended 30 June 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of White Arrow Trading Limited for the year ended 30 June 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of White Arrow Trading Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of White Arrow Trading Limited , as a body, in accordance with our terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of White Arrow Trading Limited and state those matters that we have agreed to state to the director of White Arrow Trading Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than White Arrow Trading Limited and its director as a body for our work or for this report.
It is your duty to ensure that White Arrow Trading Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of White Arrow Trading Limited . You consider that White Arrow Trading Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of White Arrow Trading Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

12th February 2026

Lee Christian & Co Limited
Chartered Certified Accountants
Suite 222 Cuffley Point
Cuffley Place, Sopers Road
Cuffley
Hertfordshire
EN6 4RY
Page 2
Page 3
White Arrow Trading Limited
Abridged Balance Sheet
As At 30 June 2025
Abridged Balance Sheet
Registered number: 08802299

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Investments |  | 951,645 |  | 1,349,106 |
Cash at bank and in hand |  | 1,877,508 |  | 1,504,630 |
|  | 2,829,153 |  | 2,853,736 |
Creditors: Amounts Falling Due Within One Year |  | (2,450,388 ) |  | (2,464,375 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 378,765 |  | 389,361
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 378,765 |  | 389,361
NET ASSETS |  |  | 378,765 |  | 389,361
CAPITAL AND RESERVES
Called up share capital | 4 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 377,765 |  | 388,361
SHAREHOLDERS' FUNDS |  |  | 378,765 |  | 389,361

Page 3
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White Arrow Trading Limited
Abridged Balance Sheet (continued)
As At 30 June 2025
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 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 Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr P Marinopoulos Director
12th February 2026

The notes on pages 5 to 6 form part of these financial statements.
Page 4
Page 5
White Arrow Trading Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 June 2025
Notes to the Abridged Financial Statements
1. General Information
White Arrow Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08802299 . The registered office is C/O Lee Christian & Co Ltd Suite 222 Cuffley Point, Cuffley Place, Sopers Road, Cuffley, Hertfordshire, EN6 4RY.
The presentation currency of the accounts is in Pound Sterling (£).
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Financial Instruments
Basic financial instruments are recognised at amortised cost. Derivative financial instruments are initially recorded at
cost and thereafter at fair value with changes recognised in profit or loss.
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
Taxaion for the year comprises 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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White Arrow Trading Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. Investments
Investments in corporate bonds are classified as current assets. The carrying amounts of the corporate bonds are determined based on their fair value, derived from market prices, and any unrealized gains or losses on the investments are recognized in the profit and loss account.
Investments in non-convertible preference shares and non-puttable ordinary shares are measured at fair value, with
changes recognised in profit or loss.
Investments in unquoted equity instruments are measured at fair value with changes in fair value being recognised in
profit or loss. Where reliable estimates of market valuations are unavailable fair value is estimated by using a
valuation technique.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

5. Liability Limitation Agreement With The Accountant
The company has entered into a liability limitation agreement with the accountants Lee Christian & Co Limited in respect of advice given and the preparation of any financial statements. The liability agreement strictly restricts the liability of Lee Christian & Co Limited solely to White Arrow Trading Limited (the company) and further restricts the liability of Lee Christian & Co Limited to the company in accordance with the Lee Christian & Co Limited engagement letter and terms and conditions.
Page 6