Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 05773843 Miss Louise White Mr Ryan Ball iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05773843 2025-03-31 05773843 2026-03-31 05773843 2025-04-01 2026-03-31 05773843 frs-core:CurrentFinancialInstruments 2026-03-31 05773843 frs-core:FurnitureFittings 2026-03-31 05773843 frs-core:FurnitureFittings 2025-04-01 2026-03-31 05773843 frs-core:FurnitureFittings 2025-03-31 05773843 frs-core:MotorVehicles 2026-03-31 05773843 frs-core:MotorVehicles 2025-04-01 2026-03-31 05773843 frs-core:MotorVehicles 2025-03-31 05773843 frs-core:PlantMachinery 2026-03-31 05773843 frs-core:PlantMachinery 2025-04-01 2026-03-31 05773843 frs-core:PlantMachinery 2025-03-31 05773843 frs-core:CapitalRedemptionReserve 2026-03-31 05773843 frs-core:ShareCapital 2026-03-31 05773843 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 05773843 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05773843 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 05773843 frs-bus:SmallEntities 2025-04-01 2026-03-31 05773843 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05773843 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05773843 frs-bus:Director1 2025-04-01 2026-03-31 05773843 frs-bus:Director2 2025-04-01 2026-03-31 05773843 frs-countries:EnglandWales 2025-04-01 2026-03-31 05773843 2024-03-31 05773843 2025-03-31 05773843 2024-04-01 2025-03-31 05773843 frs-core:CurrentFinancialInstruments 2025-03-31 05773843 frs-core:CapitalRedemptionReserve 2025-03-31 05773843 frs-core:ShareCapital 2025-03-31 05773843 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 05773843
E J White & Son (UK) Limited
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05773843
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,810 17,176
5,810 17,176
CURRENT ASSETS
Debtors 5 199,158 205,472
Cash at bank and in hand 677,415 491,591
876,573 697,063
Creditors: Amounts Falling Due Within One Year 6 (347,458 ) (286,103 )
NET CURRENT ASSETS (LIABILITIES) 529,115 410,960
TOTAL ASSETS LESS CURRENT LIABILITIES 534,925 428,136
NET ASSETS 534,925 428,136
CAPITAL AND RESERVES
Called up share capital 8 110 110
Capital redemption reserve 99 99
Profit and Loss Account 534,716 427,927
SHAREHOLDERS' FUNDS 534,925 428,136
Page 1
Page 2
For the year ending 31 March 2026 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
Miss Louise White
Director
Mr Ryan Ball
Director
24 June 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
E J White & Son (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05773843 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.
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, excluding discounts, rebates, value added taxes, and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and 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 25% Reducing balance
Motor Vehicles 25% Straight line
Fixtures & Fittings 25% Straight line
2.4. 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.
2.5. 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.
Page 3
Page 4
2.6. 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 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.
2.7. 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
The average number of employees, including directors, during the year was as follows: 16 (2025: 15)
16 15
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2025 18,711 112,389 8,767 139,867
Additions 3,039 - - 3,039
Disposals - (6,000 ) - (6,000 )
As at 31 March 2026 21,750 106,389 8,767 136,906
Depreciation
As at 1 April 2025 14,003 99,921 8,767 122,691
Provided during the period 1,937 10,968 - 12,905
Disposals - (4,500 ) - (4,500 )
As at 31 March 2026 15,940 106,389 8,767 131,096
Net Book Value
As at 31 March 2026 5,810 - - 5,810
As at 1 April 2025 4,708 12,468 - 17,176
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 169,205 174,884
Other debtors 29,953 30,588
199,158 205,472
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 187,253 84,485
Other creditors 9,681 135,227
Taxation and social security 150,524 66,391
347,458 286,103
Page 5
Page 6
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 110 110
Page 6