Acorah Software Products - Accounts Production 19.2.350 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 11475209 Mrs Bridget Deakin Mr Sam Stevens iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11475209 2024-07-31 11475209 2025-07-31 11475209 2024-08-01 2025-07-31 11475209 frs-core:CurrentFinancialInstruments 2025-07-31 11475209 frs-core:Non-currentFinancialInstruments 2025-07-31 11475209 frs-core:ComputerEquipment 2025-07-31 11475209 frs-core:ComputerEquipment 2024-08-01 2025-07-31 11475209 frs-core:ComputerEquipment 2024-07-31 11475209 frs-core:FurnitureFittings 2025-07-31 11475209 frs-core:FurnitureFittings 2024-08-01 2025-07-31 11475209 frs-core:FurnitureFittings 2024-07-31 11475209 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 11475209 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 11475209 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 11475209 frs-core:ShareCapital 2025-07-31 11475209 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 11475209 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 11475209 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 11475209 frs-bus:SmallEntities 2024-08-01 2025-07-31 11475209 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 11475209 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 11475209 frs-bus:Director1 2024-08-01 2025-07-31 11475209 frs-bus:Director2 2024-08-01 2025-07-31 11475209 frs-countries:EnglandWales 2024-08-01 2025-07-31 11475209 2023-07-31 11475209 2024-07-31 11475209 2023-08-01 2024-07-31 11475209 frs-core:CurrentFinancialInstruments 2024-07-31 11475209 frs-core:Non-currentFinancialInstruments 2024-07-31 11475209 frs-core:ShareCapital 2024-07-31 11475209 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 11475209
By The Wharfe Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Kaye & Co
By The Wharfe Ltd
Contents
Contents

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

Page 1
By The Wharfe Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 11475209

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 468,525 |  | 492,237
|  |  | 468,525 |  | 492,237
CURRENT ASSETS
Debtors | 5 | 2,063 |  | 9,524 |
Cash at bank and in hand |  | 3,565 |  | 3,345 |
|  | 5,628 |  | 12,869 |
Creditors: Amounts Falling Due Within One Year | 6 | (11,102 ) |  | (15,011 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (5,474 ) |  | (2,142 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 463,051 |  | 490,095
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (638,288 ) |  | (630,798 )
NET LIABILITIES |  |  | (175,237 ) |  | (140,703 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (175,239 ) |  | (140,705 )
SHAREHOLDERS' FUNDS |  |  | (175,237) |  | (140,703)

Page 1
Page 2
By The Wharfe Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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

Mrs Bridget Deakin Director | Mr Sam Stevens Director
22/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
By The Wharfe Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
By The Wharfe Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11475209 . The registered office is Park House, Wharfemeadows Park, Otley, LS21 2BD.
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. 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.
2.4. 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 | Not depreciated
Fixtures & Fittings | 15% Straight Line
Computer Equipment | 25% Straight Line

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. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 10)
9 10
Page 3
Page 4
By The Wharfe Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 August 2024 | 404,680 | 159,774 | 515 | 564,969
Additions | - | 480 | - | 480
As at 31 July 2025 | 404,680 | 160,254 | 515 | 565,449
Depreciation
As at 1 August 2024 | - | 72,372 | 360 | 72,732
Provided during the period | - | 24,037 | 155 | 24,192
As at 31 July 2025 | - | 96,409 | 515 | 96,924
Net Book Value
As at 31 July 2025 | 404,680 | 63,845 | - | 468,525
As at 1 August 2024 | 404,680 | 87,402 | 155 | 492,237

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,063 |  | -
Due after more than one year
Other debtors | - |  | 9,524
| 2,063 |  | 9,524

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 546 |  | 948
Bank loans and overdrafts | 9,982 |  | 9,634
Other creditors | 164 |  | 152
Taxation and social security | 410 |  | 4,277
| 11,102 |  | 15,011

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 113,756 |  | 120,453
Other creditors | 524,532 |  | 510,345
| 638,288 |  | 630,798

Page 4
Page 5
By The Wharfe Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5