Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10739858 Mr Emyr Davies Mrs Mair Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10739858 2024-12-31 10739858 2025-12-31 10739858 2025-01-01 2025-12-31 10739858 frs-core:CurrentFinancialInstruments 2025-12-31 10739858 frs-core:FurnitureFittings 2025-12-31 10739858 frs-core:FurnitureFittings 2025-01-01 2025-12-31 10739858 frs-core:FurnitureFittings 2024-12-31 10739858 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 10739858 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 10739858 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 10739858 frs-core:PlantMachinery 2025-12-31 10739858 frs-core:PlantMachinery 2025-01-01 2025-12-31 10739858 frs-core:PlantMachinery 2024-12-31 10739858 frs-core:ShareCapital 2025-12-31 10739858 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10739858 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10739858 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10739858 frs-bus:SmallEntities 2025-01-01 2025-12-31 10739858 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10739858 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10739858 frs-bus:Director1 2025-01-01 2025-12-31 10739858 frs-bus:Director2 2025-01-01 2025-12-31 10739858 frs-countries:EnglandWales 2025-01-01 2025-12-31 10739858 2023-12-31 10739858 2024-12-31 10739858 2024-01-01 2024-12-31 10739858 frs-core:CurrentFinancialInstruments 2024-12-31 10739858 frs-core:ShareCapital 2024-12-31 10739858 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10739858
Whitesands Beach Cottages Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10739858
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 44,369 46,442
44,369 46,442
CURRENT ASSETS
Debtors 5 97,991 30,451
Cash at bank and in hand 302 1,162
98,293 31,613
Creditors: Amounts Falling Due Within One Year 6 (113,560 ) (35,674 )
NET CURRENT ASSETS (LIABILITIES) (15,267 ) (4,061 )
TOTAL ASSETS LESS CURRENT LIABILITIES 29,102 42,381
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,357 ) (5,683 )
NET ASSETS 24,745 36,698
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 24,743 36,696
SHAREHOLDERS' FUNDS 24,745 36,698
Page 1
Page 2
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 Emyr Davies
Director
Mrs Mair Davies
Director
28 July 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Whitesands Beach Cottages Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10739858 . The registered office is 45 High Street, Haverfordwest, SA61 2BP.
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.
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:
Leasehold 25% reducing balance
Plant & Machinery 15% reducing balance
Fixtures & Fittings 15% reducing balance
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 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: 2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2025 35,048 26,335 27,771 89,154
Additions - 8,493 - 8,493
As at 31 December 2025 35,048 34,828 27,771 97,647
Depreciation
As at 1 January 2025 11,784 14,955 15,973 42,712
Provided during the period 5,816 2,981 1,769 10,566
As at 31 December 2025 17,600 17,936 17,742 53,278
Net Book Value
As at 31 December 2025 17,448 16,892 10,029 44,369
As at 1 January 2025 23,264 11,380 11,798 46,442
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 360 -
Amounts owed by participating interests 89,394 4,394
Other debtors 8,237 26,057
97,991 30,451
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 9,411 16,604
Other creditors 99,508 7,629
Taxation and social security 4,641 11,441
113,560 35,674
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4