Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07462374 Mr Matthew Whittaker Mr Scott Whittaker Mr Anthony Whittaker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07462374 2024-12-31 07462374 2025-12-31 07462374 2025-01-01 2025-12-31 07462374 frs-core:CurrentFinancialInstruments 2025-12-31 07462374 frs-core:ComputerEquipment 2025-12-31 07462374 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07462374 frs-core:ComputerEquipment 2024-12-31 07462374 frs-core:OtherReservesSubtotal 2025-12-31 07462374 frs-core:ShareCapital 2025-12-31 07462374 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07462374 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07462374 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07462374 frs-bus:SmallEntities 2025-01-01 2025-12-31 07462374 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07462374 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07462374 frs-bus:Director1 2025-01-01 2025-12-31 07462374 frs-bus:Director2 2025-01-01 2025-12-31 07462374 frs-bus:Director3 2025-01-01 2025-12-31 07462374 frs-countries:EnglandWales 2025-01-01 2025-12-31 07462374 2023-12-31 07462374 2024-12-31 07462374 2024-01-01 2024-12-31 07462374 frs-core:CurrentFinancialInstruments 2024-12-31 07462374 frs-core:OtherReservesSubtotal 2024-12-31 07462374 frs-core:ShareCapital 2024-12-31 07462374 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07462374
Whittaker Properties (Morley) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Crag & Co
Whittaker Properties (Morley) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Whittaker Properties (Morley) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07462374

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 307 |  | -
Investment Properties | 5 |  | 2,720,450 |  | 2,892,950
|  |  | 2,720,757 |  | 2,892,950
CURRENT ASSETS
Debtors | 6 | 2,630 |  | 2,024 |
Cash at bank and in hand |  | 447,964 |  | 309,843 |
|  | 450,594 |  | 311,867 |
Creditors: Amounts Falling Due Within One Year | 7 | (33,266 ) |  | (28,127 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 417,328 |  | 283,740
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,138,085 |  | 3,176,690
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (140,666 ) |  | (150,629 )
NET ASSETS |  |  | 2,997,419 |  | 3,026,061
CAPITAL AND RESERVES
Called up share capital | 8 |  | 999 |  | 999
Other reserves |  |  | 670,865 |  | 721,334
Profit and Loss Account |  |  | 2,325,555 |  | 2,303,728
SHAREHOLDERS' FUNDS |  |  | 2,997,419 |  | 3,026,061

Page 1
Page 2
Whittaker Properties (Morley) 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 Scott Whittaker Director
20/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Whittaker Properties (Morley) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Whittaker Properties (Morley) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07462374 . The registered office is Kirkham Farm, Brandy Carr Road, Wakefield, West Yorkshire.
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 rental income receivable in the ordinary course of the company's activities.
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:

Computer Equipment | 33% reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
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Page 4
Whittaker Properties (Morley) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | -
Additions | 458
As at 31 December 2025 | 458
Depreciation
As at 1 January 2025 | -
Provided during the period | 151
As at 31 December 2025 | 151
Net Book Value
As at 31 December 2025 | 307
As at 1 January 2025 | -

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | 2,892,950
Disposals | (172,500 )
As at 31 December 2025 | 2,720,450

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,523 |  | 419
Other debtors | 1,107 |  | 1,605
| 2,630 |  | 2,024

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 3,029 |  | 2,928
Taxation and social security | 30,237 |  | 25,199
| 33,266 |  | 28,127

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 999 |  | 999

Page 4
Page 5
Whittaker Properties (Morley) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 90,000 |  | 90,000

Interim dividends totalling £90,000 were paid to shareholders during this year (2024:£90,000).
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