Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 5498970 Mr Yisroel Schreiber Mrs Esther Schreiber iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 5498970 2024-12-31 5498970 2025-12-31 5498970 2025-01-01 2025-12-31 5498970 frs-core:CurrentFinancialInstruments 2025-12-31 5498970 frs-core:Non-currentFinancialInstruments 2025-12-31 5498970 frs-core:RevaluationReserve 2025-01-01 2025-12-31 5498970 frs-core:RevaluationReserve 2024-12-31 5498970 frs-core:RevaluationReserve 2025-12-31 5498970 frs-core:ShareCapital 2025-12-31 5498970 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 5498970 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 5498970 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 5498970 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 5498970 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 5498970 frs-bus:SmallEntities 2025-01-01 2025-12-31 5498970 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 5498970 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 5498970 frs-bus:Director1 2025-01-01 2025-12-31 5498970 frs-bus:Director2 2025-01-01 2025-12-31 5498970 frs-core:CurrentFinancialInstruments 1 2025-12-31 5498970 frs-countries:EnglandWales 2025-01-01 2025-12-31 5498970 2023-12-31 5498970 2024-12-31 5498970 2024-01-01 2024-12-31 5498970 frs-core:CurrentFinancialInstruments 2024-12-31 5498970 frs-core:Non-currentFinancialInstruments 2024-12-31 5498970 frs-core:RevaluationReserve 2024-12-31 5498970 frs-core:ShareCapital 2024-12-31 5498970 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 5498970 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 5498970
Whitemoor Estates Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Chartwell Accountants & Business Consultants LLP
Chartered Certified Accountants
47 Bury New Road
Prestwich
M25 9JY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 5498970
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,249,475 1,069,475
1,249,475 1,069,475
CURRENT ASSETS
Debtors 5 1,041,178 1,021,807
Cash at bank and in hand 33 37
1,041,211 1,021,844
Creditors: Amounts Falling Due Within One Year 6 (817,917 ) (857,103 )
NET CURRENT ASSETS (LIABILITIES) 223,294 164,741
TOTAL ASSETS LESS CURRENT LIABILITIES 1,472,769 1,234,216
Creditors: Amounts Falling Due After More Than One Year 7 (1,376,467 ) (1,244,952 )
NET ASSETS/(LIABILITIES) 96,302 (10,736 )
CAPITAL AND RESERVES
Called up share capital 8 169,077 169,077
Revaluation reserve 9 357,352 228,757
Profit and Loss Account (430,127 ) (408,570 )
SHAREHOLDERS' FUNDS 96,302 (10,736)
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 Yisroel Schreiber
Director
07/09/2026
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
Whitemoor Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 5498970 . The registered office is 2a Catherine Road, Manchester, M8 4HA.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property
2025
£
Fair Value
As at 1 January 2025 1,069,475
Additions 51,405
Revaluations 128,595
As at 31 December 2025 1,249,475
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 69,065 69,065
Other debtors 13,250 -
82,315 69,065
Due after more than one year
Other debtors 958,863 952,742
1,041,178 1,021,807
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 780,381 820,287
Other creditors (1) 36,816 36,816
Accruals and deferred income 720 -
817,917 857,103
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,376,467 1,244,952
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 169,077 169,077
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 January 2025 228,757 (408,570 )
Loss for year - (21,557)
Surplus on revaluation 128,595 -
Other comprehensive income for the year 128,595 -
Total comprehensive income for the year 128,595 (21,557 )
As at 31 December 2025 357,352 (430,127 )
Page 4