Acorah Software Products - Accounts Production 18.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 05272402 Mr Richard White Mrs Carrie White Mrs Carrie White iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05272402 2024-10-31 05272402 2025-10-31 05272402 2024-11-01 2025-10-31 05272402 frs-core:CurrentFinancialInstruments 2025-10-31 05272402 frs-core:ShareCapital 2025-10-31 05272402 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 05272402 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05272402 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 05272402 frs-bus:SmallEntities 2024-11-01 2025-10-31 05272402 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05272402 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05272402 frs-bus:Director1 2024-11-01 2025-10-31 05272402 frs-bus:Director2 2024-11-01 2025-10-31 05272402 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 05272402 frs-core:CurrentFinancialInstruments 1 2025-10-31 05272402 frs-countries:EnglandWales 2024-11-01 2025-10-31 05272402 2023-10-31 05272402 2024-10-31 05272402 2023-11-01 2024-10-31 05272402 frs-core:CurrentFinancialInstruments 2024-10-31 05272402 frs-core:ShareCapital 2024-10-31 05272402 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 05272402 frs-core:CurrentFinancialInstruments 1 2024-10-31
Whiter Financial Limited
Financial Statements
For The Year Ended 31 October 2025
TaxAssist Accountants
133 Station Road
Sidcup
DA15 7AA
Whiter Financial Limited
Contents
Contents

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

Page 1
Whiter Financial Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 05272402

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 4 | 18,255 |  | 18,255 |
Cash at bank and in hand |  | 593 |  | 937 |
|  | 18,848 |  | 19,192 |
Creditors: Amounts Falling Due Within One Year | 5 | (513 ) |  | (1,163 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 18,335 |  | 18,029
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 18,335 |  | 18,029
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (43 )
NET ASSETS |  |  | 18,335 |  | 17,986
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 18,235 |  | 17,886
SHAREHOLDERS' FUNDS |  |  | 18,335 |  | 17,986

Page 1
Page 2
Whiter Financial Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 Richard White Director
13 April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Whiter Financial Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Whiter Financial Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05272402 . The registered office is 1 Elmfield Park, Bromley, Kent, BR1 1LU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, 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.
2.3. 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:
2.4. 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 year 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.
...CONTINUED
Page 3
Page 4
Whiter Financial Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.4. Taxation - continued
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 asset reflects 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: 1)
2 1
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtor | 18,255 |  | 18,255

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 72 |  | 248
Accruals and deferred income | 129 |  | 915
Directors' loan accounts | 312 |  | -
| 513 |  | 1,163

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4