Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 September 2023 false 1 January 2025 31 December 2025 31 December 2025 05877316 Mrs Samantha GAINSBURY Ms Anna WHITING Ms Anna WHITING iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05877316 2024-12-31 05877316 2025-12-31 05877316 2025-01-01 2025-12-31 05877316 frs-core:CurrentFinancialInstruments 2025-12-31 05877316 frs-core:Non-currentFinancialInstruments 2025-12-31 05877316 frs-core:ComputerEquipment 2025-12-31 05877316 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05877316 frs-core:ComputerEquipment 2024-12-31 05877316 frs-core:FurnitureFittings 2025-12-31 05877316 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05877316 frs-core:FurnitureFittings 2024-12-31 05877316 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 05877316 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 05877316 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 05877316 frs-core:ShareCapital 2025-12-31 05877316 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05877316 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05877316 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05877316 frs-bus:SmallEntities 2025-01-01 2025-12-31 05877316 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05877316 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05877316 frs-core:UnlistedNon-exchangeTraded 2025-12-31 05877316 frs-core:UnlistedNon-exchangeTraded 2024-12-31 05877316 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 05877316 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 05877316 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 05877316 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 05877316 frs-bus:Director1 2025-01-01 2025-12-31 05877316 frs-bus:Director2 2025-01-01 2025-12-31 05877316 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05877316 frs-countries:EnglandWales 2025-01-01 2025-12-31 05877316 2023-08-31 05877316 2024-12-31 05877316 2023-09-01 2024-12-31 05877316 frs-core:CurrentFinancialInstruments 2024-12-31 05877316 frs-core:Non-currentFinancialInstruments 2024-12-31 05877316 frs-core:ShareCapital 2024-12-31 05877316 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05877316
Gainsbury & Whiting Productions Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Gainsbury & Whiting Productions Limited
Contents
Contents

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

Page 1
Gainsbury & Whiting Productions Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05877316

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 93,886 |  | 121,060
Investments | 5 |  | 779 |  | 779
|  |  | 94,665 |  | 121,839
CURRENT ASSETS
Debtors | 6 | 1,078,731 |  | 307,623 |
Cash at bank and in hand |  | 1,569,015 |  | 1,073,291 |
|  | 2,647,746 |  | 1,380,914 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,169,097 ) |  | (202,138 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,478,649 |  | 1,178,776
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,573,314 |  | 1,300,615
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (23,472 ) |  | (23,002 )
NET ASSETS |  |  | 1,549,842 |  | 1,277,613
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 1,549,840 |  | 1,277,611
SHAREHOLDERS' FUNDS |  |  | 1,549,842 |  | 1,277,613

Page 1
Page 2
Gainsbury & Whiting Productions Limited
Balance Sheet (continued)
As At 31 December 2025
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

Mrs Samantha GAINSBURY Director | Ms Anna WHITING Director
05/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Gainsbury & Whiting Productions Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Gainsbury & Whiting Productions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05877316 . The registered office is Ground And Lower Floors Leyton House, 22 Calvert Avenue, London, E2 7JP.
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:

Leasehold | 5 years Straight line
Fixtures & Fittings | 20% Reducing Balance
Computer Equipment | 25% Reducing Balance

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
...CONTINUED
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Gainsbury & Whiting Productions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Taxation - continued
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: 15 (2024: 15)
15 15
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 100,250 | 412,101 | 37,881 | 550,232
Disposals | - | (22,539 ) | (15,864 ) | (38,403 )
As at 31 December 2025 | 100,250 | 389,562 | 22,017 | 511,829
Depreciation
As at 1 January 2025 | 100,250 | 293,814 | 35,108 | 429,172
Provided during the period | - | 23,657 | 693 | 24,350
Disposals | - | (20,442 ) | (15,137 ) | (35,579 )
As at 31 December 2025 | 100,250 | 297,029 | 20,664 | 417,943
Net Book Value
As at 31 December 2025 | - | 92,533 | 1,353 | 93,886
As at 1 January 2025 | - | 118,287 | 2,773 | 121,060

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 779
As at 31 December 2025 | 779
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 779
As at 1 January 2025 | 779

Page 4
Page 5
Gainsbury & Whiting Productions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 259,996 |  | 9,731
Other debtors | 45,420 |  | 61,215
Corporation tax recoverable assets | 23,348 |  | -
VAT | 119,326 |  | 27,634
Net wages | - |  | 1
Directors' loan accounts | - |  | 136
| 448,090 |  | 98,717
Due after more than one year
Trade debtors | 630,641 |  | 208,906
| 1,078,731 |  | 307,623

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 239,358 |  | 72,715
Bank loans and overdrafts | 825 |  | 14,514
Corporation tax | - |  | (21,356 )
Other taxes and social security | 37,824 |  | 62,958
Other creditors | 1,282 |  | 1,778
Accruals and deferred income | 889,192 |  | 71,490
Directors' loan accounts | 616 |  | 39
| 1,169,097 |  | 202,138

8. Share Capital

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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