Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07487296 Mr Brian Crowther Mrs Leanne Crowther Ms Sarah Latter true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07487296 2024-12-31 07487296 2025-12-31 07487296 2025-01-01 2025-12-31 07487296 frs-core:CurrentFinancialInstruments 2025-12-31 07487296 frs-core:Non-currentFinancialInstruments 2025-12-31 07487296 frs-core:BetweenOneFiveYears 2025-12-31 07487296 frs-core:ComputerEquipment 2025-12-31 07487296 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07487296 frs-core:ComputerEquipment 2024-12-31 07487296 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 07487296 frs-core:NetGoodwill 2025-12-31 07487296 frs-core:NetGoodwill 2025-01-01 2025-12-31 07487296 frs-core:NetGoodwill 2024-12-31 07487296 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 07487296 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 07487296 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 07487296 frs-core:MotorVehicles 2025-12-31 07487296 frs-core:MotorVehicles 2025-01-01 2025-12-31 07487296 frs-core:MotorVehicles 2024-12-31 07487296 frs-core:OtherResidualIntangibleAssets 2025-12-31 07487296 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 07487296 frs-core:OtherResidualIntangibleAssets 2024-12-31 07487296 frs-core:PlantMachinery 2025-12-31 07487296 frs-core:PlantMachinery 2025-01-01 2025-12-31 07487296 frs-core:PlantMachinery 2024-12-31 07487296 frs-core:WithinOneYear 2025-12-31 07487296 frs-core:SharePremium 2025-12-31 07487296 frs-core:ShareCapital 2025-12-31 07487296 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07487296 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07487296 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07487296 frs-bus:SmallEntities 2025-01-01 2025-12-31 07487296 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07487296 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07487296 1 2025-01-01 2025-12-31 07487296 frs-core:UnlistedNon-exchangeTraded 2025-12-31 07487296 frs-core:UnlistedNon-exchangeTraded 2024-12-31 07487296 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 07487296 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 07487296 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 07487296 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 07487296 frs-bus:Director1 2025-01-01 2025-12-31 07487296 frs-bus:Director2 2025-01-01 2025-12-31 07487296 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 07487296 frs-countries:EnglandWales 2025-01-01 2025-12-31 07487296 2023-12-31 07487296 2024-12-31 07487296 2024-01-01 2024-12-31 07487296 frs-core:CurrentFinancialInstruments 2024-12-31 07487296 frs-core:Non-currentFinancialInstruments 2024-12-31 07487296 frs-core:BetweenOneFiveYears 2024-12-31 07487296 frs-core:WithinOneYear 2024-12-31 07487296 frs-core:SharePremium 2024-12-31 07487296 frs-core:ShareCapital 2024-12-31 07487296 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07487296
Flower & White Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Sempar Accountancy and Tax Limited
Flower & White Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Flower & White Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07487296

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 36,998 |  | 46,373
Tangible Assets | 5 |  | 749,596 |  | 686,320
Investments | 6 |  | 105 |  | 105
|  |  | 786,699 |  | 732,798
CURRENT ASSETS
Stocks | 7 | 291,770 |  | 277,203 |
Debtors | 8 | 259,293 |  | 394,380 |
Cash at bank and in hand |  | 149,770 |  | 38,907 |
|  | 700,833 |  | 710,490 |
Creditors: Amounts Falling Due Within One Year | 9 | (712,886 ) |  | (634,111 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (12,053 ) |  | 76,379
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 774,646 |  | 809,177
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (180,637 ) |  | (199,386 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (173,702 ) |  | (158,390 )
NET ASSETS |  |  | 420,307 |  | 451,401
CAPITAL AND RESERVES
Called up share capital | 12 |  | 200 |  | 200
Share premium account |  |  | 58,495 |  | 58,495
Profit and Loss Account |  |  | 361,612 |  | 392,706
SHAREHOLDERS' FUNDS |  |  | 420,307 |  | 451,401

Page 1
Page 2
Flower & White Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Brian Crowther Director | Mrs Leanne Crowther Director
15 April 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Flower & White Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Flower & White Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07487296 . The registered office is Unit D2B-D3 Tweedale Industrial Estate , Madeley , Telford, TF7 4JR.
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 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets consist of the following:
Goodwill - Amortised to profit and loss account over 10 years on a straight line basis.
Website development costs - Amortised to profit and loss account on a 25% reducing balance basis.
Pinesoft hardware and software - Amortised to profit and loss account over 5 years on a straight line basis.
2.4. 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:

Freehold | 16.67% straight line
Plant & Machinery | 10%, 20%, 25% and 50% reducing balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 33% on cost / 20% reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. 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.
Page 3
Page 4
Flower & White Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.8. 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.
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.
2.9. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.11. Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements on the basis that the company and its subsidiary undertaking comprise a small group as defined by Companies Act 2006.
2.12. Investments
Unlisted investments are included at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 11 |  | 11
Manufacturing | 35 |  | 32
| 46 |  | 43

Page 4
Page 5
Flower & White Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 9,000 | 70,055 | 79,055
As at 31 December 2025 | 9,000 | 70,055 | 79,055
Amortisation
As at 1 January 2025 | 9,000 | 23,682 | 32,682
Provided during the period | - | 9,375 | 9,375
As at 31 December 2025 | 9,000 | 33,057 | 42,057
Net Book Value
As at 31 December 2025 | - | 36,998 | 36,998
As at 1 January 2025 | - | 46,373 | 46,373

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 345,379 | 984,106 | 5,440 | 12,941 | 1,347,866
Additions | 21,614 | 202,627 | 15,280 | 3,852 | 243,373
Disposals | - | (8,800 ) | (5,440 ) | - | (14,240 )
As at 31 December 2025 | 366,993 | 1,177,933 | 15,280 | 16,793 | 1,576,999
Depreciation
As at 1 January 2025 | 252,018 | 399,201 | 1,360 | 8,967 | 661,546
Provided during the period | 37,007 | 127,500 | 3,820 | 3,978 | 172,305
Disposals | - | (5,088 ) | (1,360 ) | - | (6,448 )
As at 31 December 2025 | 289,025 | 521,613 | 3,820 | 12,945 | 827,403
Net Book Value
As at 31 December 2025 | 77,968 | 656,320 | 11,460 | 3,848 | 749,596
As at 1 January 2025 | 93,361 | 584,905 | 4,080 | 3,974 | 686,320

Page 5
Page 6
Flower & White Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 105
As at 31 December 2025 | 105
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 105
As at 1 January 2025 | 105

Investments include £100 relating to shares in wholly owned subisdiay undertaking Flower and White International Limited, a company incorporated in England & Wales.
7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 264,352 |  | 255,506
Work in progress | 27,418 |  | 21,697
| 291,770 |  | 277,203

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 122,144 |  | 180,550
Prepayments and accrued income | 97,997 |  | 53,987
Other debtors | - |  | 200
VAT | 39,152 |  | 18,139
Amounts owed by group undertakings | - |  | 141,504
| 259,293 |  | 394,380

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 95,365 |  | 66,797
Trade creditors | 330,863 |  | 291,922
Bank loans and overdrafts | 16,692 |  | 50,077
Corporation tax | 19,834 |  | 20,729
Other taxes and social security | 35,053 |  | 29,249
Other creditors | 26,325 |  | 18,721

...CONTINUED
Page 6
Page 7
Flower & White Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Accruals and deferred income | 126,115 |  | 141,088
Amounts owed to group undertakings | 51,368 |  | -
Amounts owed to subsidiaries | 11,271 |  | 15,528
| 712,886 |  | 634,111

10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 180,637 |  | 182,694
Bank loans | - |  | 16,692
| 180,637 |  | 199,386

11. Secured Creditors
Bank loans are secured by a fixed and floating charge over the company’s assets.
Net obligations under finance lease and hire purchase contracts are secured on the assets concerned.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 276,002 |  | 249,491
Bank loans and overdrafts | 16,692 |  | 66,769

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 100,396 |  | 22,817
Later than one year and not later than five years | 123,799 |  | 8,995
| 224,195 |  | 31,812

14. Related Party Transactions
Included in creditors due within one year is a balance of £11,271 (2024: £15,528) owing to subsidiary.
Sales to subsidiary during the year were £984 (2024: £4,274).
Included in debtors due within one year is a balance of £Nil (2024: £141,504) due from parent company.
Dividends paid to parent company during the year were £71,509 (2024: £101,396).
Rental payments to parent company for use of fixed assets were £48,000 (2024: £48,000).
15. Ultimate Parent Undertaking and Controlling Party
The company's ultimate parent undertaking is Flower and White Holdings Limited a company incorporated in England & Wales with a registered office of Unit D2b‐D3 Tweedale Industrial, Madeley, Telford, United Kingdom, TF7 4JR The ultimate controlling parties are Mr and Mrs Crowther.
Page 7