Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 10613221 Mr A.J White Mrs C White iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10613221 2025-03-31 10613221 2026-03-31 10613221 2025-04-01 2026-03-31 10613221 frs-core:CurrentFinancialInstruments 2026-03-31 10613221 frs-core:ComputerEquipment 2026-03-31 10613221 frs-core:ComputerEquipment 2025-04-01 2026-03-31 10613221 frs-core:ComputerEquipment 2025-03-31 10613221 frs-core:ShareCapital 2026-03-31 10613221 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10613221 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10613221 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10613221 frs-bus:SmallEntities 2025-04-01 2026-03-31 10613221 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10613221 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10613221 frs-core:DeferredTaxation 2025-04-01 2026-03-31 10613221 frs-core:DeferredTaxation 2025-03-31 10613221 frs-core:DeferredTaxation 2026-03-31 10613221 frs-bus:Director1 2025-04-01 2026-03-31 10613221 frs-bus:Director2 2025-04-01 2026-03-31 10613221 frs-countries:EnglandWales 2025-04-01 2026-03-31 10613221 2024-03-31 10613221 2025-03-31 10613221 2024-04-01 2025-03-31 10613221 frs-core:CurrentFinancialInstruments 2025-03-31 10613221 frs-core:ShareCapital 2025-03-31 10613221 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 10613221
White Shoulder Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
White Shoulder Limited
Contents
Contents

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

Page 1
White Shoulder Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 10613221

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,383 |  | 978
|  |  | 1,383 |  | 978
CURRENT ASSETS
Debtors | 5 | 26,331 |  | 36,693 |
Cash at bank and in hand |  | 250,702 |  | 187,011 |
|  | 277,033 |  | 223,704 |
Creditors: Amounts Falling Due Within One Year | 6 | (24,504 ) |  | (25,119 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 252,529 |  | 198,585
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 253,912 |  | 199,563
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | (263 ) |  | (186 )
NET ASSETS |  |  | 253,649 |  | 199,377
CAPITAL AND RESERVES
Called up share capital | 9 |  | 200 |  | 200
Profit and Loss Account |  |  | 253,449 |  | 199,177
SHAREHOLDERS' FUNDS |  |  | 253,649 |  | 199,377

Page 1
Page 2
White Shoulder Limited
Balance Sheet (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 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 A.J White Director
03/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
White Shoulder Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
White Shoulder Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10613221 . The registered office is Suite G04, 1 Quality Court, Chancery Lane, London, WC2A 1HR.
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:

Computer Equipment | 25% straight line

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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: 1)
- 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2025 | 4,433
Additions | 1,199
Disposals | (1,079 )
As at 31 March 2026 | 4,553

...CONTINUED
Page 3
Page 4
White Shoulder Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025 | 3,455
Provided during the period | 794
Disposals | (1,079 )
As at 31 March 2026 | 3,170
Net Book Value
As at 31 March 2026 | 1,383
As at 1 April 2025 | 978

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 25,949 |  | 36,317
Prepayments and accrued income | 382 |  | 376
| 26,331 |  | 36,693

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 21,017 |  | 22,621
Accruals and deferred income | 3,365 |  | 2,316
Directors' loan accounts | 122 |  | 182
| 24,504 |  | 25,119

7. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 263 |  | 186

8. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 April 2025 | 186 | 186
Deferred taxation | 77 | 77
Balance at 31 March 2026 | 263 | 263

Provision is made for the potential charge to tax that would arise should the company dispose of its fixed assets at the stated net book value to the extent that this is in excess of the tax written down value.
Page 4
Page 5
White Shoulder Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 5