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 12567239 Mr Brian Crowther Mrs Leanne Crowther iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12567239 2024-12-31 12567239 2025-12-31 12567239 2025-01-01 2025-12-31 12567239 frs-core:CurrentFinancialInstruments 2025-12-31 12567239 frs-core:ComputerEquipment 2025-12-31 12567239 frs-core:ComputerEquipment 2025-01-01 2025-12-31 12567239 frs-core:ComputerEquipment 2024-12-31 12567239 frs-core:PlantMachinery 2025-12-31 12567239 frs-core:PlantMachinery 2025-01-01 2025-12-31 12567239 frs-core:PlantMachinery 2024-12-31 12567239 frs-core:OtherReservesSubtotal 2025-12-31 12567239 frs-core:ShareCapital 2025-12-31 12567239 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12567239 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12567239 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12567239 frs-bus:SmallEntities 2025-01-01 2025-12-31 12567239 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12567239 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12567239 frs-core:UnlistedNon-exchangeTraded 2025-12-31 12567239 frs-core:UnlistedNon-exchangeTraded 2024-12-31 12567239 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 12567239 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 12567239 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 12567239 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 12567239 frs-bus:Director1 2025-01-01 2025-12-31 12567239 frs-bus:Director2 2025-01-01 2025-12-31 12567239 frs-countries:EnglandWales 2025-01-01 2025-12-31 12567239 2023-12-31 12567239 2024-12-31 12567239 2024-01-01 2024-12-31 12567239 frs-core:CurrentFinancialInstruments 2024-12-31 12567239 frs-core:OtherReservesSubtotal 2024-12-31 12567239 frs-core:ShareCapital 2024-12-31 12567239 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 12567239
Flower and White Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Sempar Accountancy and Tax Limited
Flower and White Holdings Limited
Contents
Contents

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

Page 1
Flower and White Holdings Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 12567239

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 98,650 |  | 138,033
Investments | 5 |  | 200 |  | 200
|  |  | 98,850 |  | 138,233
CURRENT ASSETS
Debtors | 6 | 125,163 |  | 70,455 |
Cash at bank and in hand |  | 82,008 |  | 225,059 |
|  | 207,171 |  | 295,514 |
Creditors: Amounts Falling Due Within One Year | 7 | (22,104 ) |  | (156,688 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 185,067 |  | 138,826
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 283,917 |  | 277,059
NET ASSETS |  |  | 283,917 |  | 277,059
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200 |  | 200
Other reserves |  |  | 22,882 |  | -
Profit and Loss Account |  |  | 260,835 |  | 276,859
SHAREHOLDERS' FUNDS |  |  | 283,917 |  | 277,059

Page 1
Page 2
Flower and White Holdings 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 6 form part of these financial statements.
Page 2
Page 3
Flower and White Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Flower and White Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12567239 . 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.
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:

Plant & Machinery | 10%, 25% and 50% reducing balance
Computer Equipment | 33% on cost / 20% reducing balance

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 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.
Page 3
Page 4
Flower and White Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements on the basis that the company and its dormant subsidiary undertakings comprise a small group as defined by Companies Act 2006.
2.6. Investments
Unlisted investments are included at cost less impairment.
2.7. Employee benefits - share based payments
The company provides share-based payment arrangements to certain employees. Equity-settled arrangements are measured at fair value (excluding the effect on non-market based vesting conditions) at the date of the grant in other reserves. The fair value is expensed on a straight-line basis over the vesting period. The amount recognised as an expense is adjusted to reflect the actual number of shares or options that will vest.
Where equity-settled arrangements are modified, and are of benefit to the employee, the incremental fair value is recognised over the period from the date of modification to date of vesting. Where a modification is not beneficial to the employee there is no change to the charge for share-based payment. Settlements and cancellations are treated as an acceleration of vesting and the unvested amount is recognised immediately in the income statement.
The company has no cash-settled arrangements.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 199,170 | 3,743 | 202,913
Disposals | (32,568 ) | - | (32,568 )
As at 31 December 2025 | 166,602 | 3,743 | 170,345
Depreciation
As at 1 January 2025 | 62,470 | 2,410 | 64,880
Provided during the period | 18,713 | 1,074 | 19,787
Disposals | (12,972 ) | - | (12,972 )
As at 31 December 2025 | 68,211 | 3,484 | 71,695
Net Book Value
As at 31 December 2025 | 98,391 | 259 | 98,650
As at 1 January 2025 | 136,700 | 1,333 | 138,033

Page 4
Page 5
Flower and White Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 200
As at 31 December 2025 | 200
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 200
As at 1 January 2025 | 200

Investments represent shares in wholly owned subsidiary undertaking Flower and White Limited, a company incorporated in England & Wales.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Directors' loan accounts | 73,795 |  | 70,455
Amounts owed by subsidiaries | 51,368 |  | -
| 125,163 |  | 70,455

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 15,636 |  | 11,344
VAT | 4,842 |  | 2,379
Other creditors | 460 |  | 460
Accruals and deferred income | 1,166 |  | 1,001
Amounts owed to subsidiaries | - |  | 141,504
| 22,104 |  | 156,688

8. Share Capital

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

9. Directors Advances, Credits and Guarantees
Included within Debtors are aggregate loans to directors £73,795 (2024: £70,455).
The above loans are unsecured, repayable on demand and subject to interest at a rate of 2.25% per annum (up to 05/04/25) and 3.75% per annum (from 06/04/25).
Aggregate dividends paid to directors during the year were £70,000 (2024: £146,194).
Page 5
Page 6
Flower and White Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Related Party Transactions
Included in debtors is a balance of £51,368 (2024: £Nil) due from subsidiary.
Included in creditors is a balance of £Nil (2024: £141,504) due to subsidiary.
Dividends received from subsidiary £71,509 (2024: £101,396).
Rent received from subsidiary for hire of fixed assets £48,000 (2024: £48,000).
11. Share based payments
During the year certain employees were granted share options in the Company under an EMI scheme. The options are granted with an exercise price and are exercisable providing certain conditions are met within the scheme rules. Employees are not entitled to dividends until the share options are exercised. On exercise of the options by the employees, the Company will issue new shares.
The Company is unable to directly measure the fair value of employee services received. Instead the fair value of the share options granted during the year is determined using a simplified model taking the likely value of the company at the end of the vesting period to arrive at a best estimate of the value of the option at grant. The total charge for the year transferred to other reserves was £22,882 (2024: £nil).
Page 6