Acorah Software Products - Accounts Production 19.2.450 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 5183595 Mr Adam White iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 5183595 2025-03-31 5183595 2026-03-31 5183595 2025-04-01 2026-03-31 5183595 frs-core:CurrentFinancialInstruments 2026-03-31 5183595 frs-core:ComputerEquipment 2026-03-31 5183595 frs-core:ComputerEquipment 2025-04-01 2026-03-31 5183595 frs-core:ComputerEquipment 2025-03-31 5183595 frs-core:FurnitureFittings 2026-03-31 5183595 frs-core:FurnitureFittings 2025-04-01 2026-03-31 5183595 frs-core:FurnitureFittings 2025-03-31 5183595 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 5183595 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 5183595 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 5183595 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 5183595 frs-core:MotorVehicles 2026-03-31 5183595 frs-core:MotorVehicles 2025-04-01 2026-03-31 5183595 frs-core:MotorVehicles 2025-03-31 5183595 frs-core:PlantMachinery 2026-03-31 5183595 frs-core:PlantMachinery 2025-04-01 2026-03-31 5183595 frs-core:PlantMachinery 2025-03-31 5183595 frs-core:ShareCapital 2026-03-31 5183595 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 5183595 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 5183595 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 5183595 frs-bus:SmallEntities 2025-04-01 2026-03-31 5183595 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 5183595 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 5183595 frs-bus:Director1 2025-04-01 2026-03-31 5183595 frs-bus:Director1 2025-03-31 5183595 frs-bus:Director1 2026-03-31 5183595 frs-countries:EnglandWales 2025-04-01 2026-03-31 5183595 2024-03-31 5183595 2025-03-31 5183595 2024-04-01 2025-03-31 5183595 frs-core:CurrentFinancialInstruments 2025-03-31 5183595 frs-core:ShareCapital 2025-03-31 5183595 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 5183595
White's (Walton on the Naze) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
White's (Walton on the Naze) Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
White's (Walton on the Naze) Limited
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: 5183595

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 42,210 |  | 54,387
|  |  | 42,210 |  | 54,387
CURRENT ASSETS
Debtors | 5 | 85,781 |  | 53,399 |
Cash at bank and in hand |  | 149,185 |  | 149,185 |
|  | 234,966 |  | 202,584 |
Creditors: Amounts Falling Due Within One Year | 6 | (59,165 ) |  | (68,497 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 175,801 |  | 134,087
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 218,011 |  | 188,474
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (10,553 ) |  | (11,776 )
NET ASSETS |  |  | 207,458 |  | 176,698
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Income Statement |  |  | 207,457 |  | 176,697
SHAREHOLDERS' FUNDS |  |  | 207,458 |  | 176,698

Page 1
Page 2
White's (Walton on the Naze) Limited
Statement of Financial Position (continued)
As At 31 March 2026
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 director acknowledges his 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 Income Statement.
On behalf of the board

Mr Adam White Director
30th June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
White's (Walton on the Naze) Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
White's (Walton on the Naze) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 5183595 . The registered office is Chalice House, Bromley Road, Elmstead, Colchester, Essex, CO7 7BY.
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.
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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 0%
Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

Page 3
Page 4
White's (Walton on the Naze) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2025: 17)
14 17
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 April 2025 | 82,000 | 104,230 | 114,699 | 18,384
Additions | - | 1,895 | - | -
As at 31 March 2026 | 82,000 | 106,125 | 114,699 | 18,384

...CONTINUED
Page 4
Page 5
White's (Walton on the Naze) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025 | 82,000 | 86,011 | 81,809 | 16,984
Provided during the period | - | 5,029 | 8,223 | 350
As at 31 March 2026 | 82,000 | 91,040 | 90,032 | 17,334
Net Book Value
As at 31 March 2026 | - | 15,085 | 24,667 | 1,050
As at 1 April 2025 | - | 18,219 | 32,890 | 1,400

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 April 2025 | 6,416 | 325,729
Additions | - | 1,895
As at 31 March 2026 | 6,416 | 327,624
Depreciation
As at 1 April 2025 | 4,538 | 271,342
Provided during the period | 470 | 14,072
As at 31 March 2026 | 5,008 | 285,414
Net Book Value
As at 31 March 2026 | 1,408 | 42,210
As at 1 April 2025 | 1,878 | 54,387

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,592 |  | 1,678
Corporation tax recoverable assets | 45,083 |  | 12,615
Director's loan account | 39,106 |  | 39,106
| 85,781 |  | 53,399

Page 5
Page 6
White's (Walton on the Naze) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 541
Bank loans and overdrafts | 79,236 |  | -
Corporation tax | 56,082 |  | 48,811
VAT | 19,554 |  | 18,225
Other creditors | (96,201 ) |  | -
Pension liabilties | 494 |  | 920
| 59,165 |  | 68,497

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Adam White | 39,106 | 96,201 | - | - | 135,307

The above loan is unsecured and repayable on demand. Interest has been charged on the loan to the director at the HMRC official rate of interest.
Page 6