Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 14342391 Miss Paulina Wlodarczyk iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14342391 2024-09-30 14342391 2025-09-30 14342391 2024-10-01 2025-09-30 14342391 frs-core:CurrentFinancialInstruments 2025-09-30 14342391 frs-core:Non-currentFinancialInstruments 2025-09-30 14342391 frs-core:FurnitureFittings 2025-09-30 14342391 frs-core:FurnitureFittings 2024-10-01 2025-09-30 14342391 frs-core:FurnitureFittings 2024-09-30 14342391 frs-core:MotorVehicles 2025-09-30 14342391 frs-core:MotorVehicles 2024-10-01 2025-09-30 14342391 frs-core:MotorVehicles 2024-09-30 14342391 frs-core:PlantMachinery 2025-09-30 14342391 frs-core:PlantMachinery 2024-10-01 2025-09-30 14342391 frs-core:PlantMachinery 2024-09-30 14342391 frs-core:ShareCapital 2025-09-30 14342391 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 14342391 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14342391 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 14342391 frs-bus:SmallEntities 2024-10-01 2025-09-30 14342391 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 14342391 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 14342391 frs-bus:Director1 2024-10-01 2025-09-30 14342391 frs-countries:EnglandWales 2024-10-01 2025-09-30 14342391 2023-09-30 14342391 2024-09-30 14342391 2023-10-01 2024-09-30 14342391 frs-core:CurrentFinancialInstruments 2024-09-30 14342391 frs-core:Non-currentFinancialInstruments 2024-09-30 14342391 frs-core:ShareCapital 2024-09-30 14342391 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 14342391
Whiterose Construction Group Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
A & CO ACCOUNTANTS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14342391
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 116,993 156,969
116,993 156,969
CURRENT ASSETS
Cash at bank and in hand 438,820 411,601
438,820 411,601
Creditors: Amounts Falling Due Within One Year 5 (117,809 ) (309,612 )
NET CURRENT ASSETS (LIABILITIES) 321,011 101,989
TOTAL ASSETS LESS CURRENT LIABILITIES 438,004 258,958
Creditors: Amounts Falling Due After More Than One Year 6 (91,422 ) -
NET ASSETS 346,582 258,958
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 346,581 258,957
SHAREHOLDERS' FUNDS 346,582 258,958
Page 1
Page 2
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Paulina Wlodarczyk
Director
18/12/2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Whiterose Construction Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14342391 . The registered office is 268 Bath Road, Slough, SL1 4DX.
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 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 30)
18 30
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2024 47,567 152,449 6,924 206,940
Additions - 29,330 1,357 30,687
Disposals - (70,136 ) - (70,136 )
As at 30 September 2025 47,567 111,643 8,281 167,491
Depreciation
As at 1 October 2024 10,766 37,820 1,385 49,971
Provided during the period 7,360 14,765 1,379 23,504
Disposals - (22,977 ) - (22,977 )
As at 30 September 2025 18,126 29,608 2,764 50,498
Net Book Value
As at 30 September 2025 29,441 82,035 5,517 116,993
As at 1 October 2024 36,801 114,629 5,539 156,969
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 26,398 201,199
Corporation tax 29,850 20,161
Other taxes and social security - 39,352
VAT 21,027 -
Other creditors 1,492 -
Accruals and deferred income 13,800 15,000
Director's loan account 25,242 33,900
117,809 309,612
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 91,422 -
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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