Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13058584 Richard Crispin Armitage iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13058584 2024-12-31 13058584 2025-12-31 13058584 2025-01-01 2025-12-31 13058584 frs-core:CurrentFinancialInstruments 2025-12-31 13058584 frs-core:BetweenOneFiveYears 2025-12-31 13058584 frs-core:ComputerEquipment 2025-12-31 13058584 frs-core:ComputerEquipment 2025-01-01 2025-12-31 13058584 frs-core:ComputerEquipment 2024-12-31 13058584 frs-core:FurnitureFittings 2025-12-31 13058584 frs-core:FurnitureFittings 2025-01-01 2025-12-31 13058584 frs-core:FurnitureFittings 2024-12-31 13058584 frs-core:PlantMachinery 2025-12-31 13058584 frs-core:PlantMachinery 2025-01-01 2025-12-31 13058584 frs-core:PlantMachinery 2024-12-31 13058584 frs-core:WithinOneYear 2025-12-31 13058584 frs-core:ShareCapital 2025-12-31 13058584 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13058584 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13058584 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13058584 frs-bus:SmallEntities 2025-01-01 2025-12-31 13058584 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13058584 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13058584 frs-bus:Director1 2025-01-01 2025-12-31 13058584 frs-bus:Director1 2024-12-31 13058584 frs-bus:Director1 2025-12-31 13058584 frs-countries:EnglandWales 2025-01-01 2025-12-31 13058584 2023-12-31 13058584 2024-12-31 13058584 2024-01-01 2024-12-31 13058584 frs-core:CurrentFinancialInstruments 2024-12-31 13058584 frs-core:BetweenOneFiveYears 2024-12-31 13058584 frs-core:WithinOneYear 2024-12-31 13058584 frs-core:ShareCapital 2024-12-31 13058584 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13058584
White Boar Films Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 13058584
2025 2024
Notes £ £ £ £
FIXED ASSETS
Property, plant and equipment 4 999 4,699
999 4,699
CURRENT ASSETS
Trade and other receivables 5 14,702 6,871
Cash and cash equivalents 2,393,041 2,340,295
2,407,743 2,347,166
Creditors: Amounts Falling Due Within One Year 6 (46,692 ) (205,320 )
NET CURRENT ASSETS (LIABILITIES) 2,361,051 2,141,846
TOTAL ASSETS LESS CURRENT LIABILITIES 2,362,050 2,146,545
PROVISIONS FOR LIABILITIES
Deferred Taxation (250 ) (1,175 )
NET ASSETS 2,361,800 2,145,370
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement 2,361,799 2,145,369
SHAREHOLDERS' FUNDS 2,361,800 2,145,370
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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 member has 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
Richard Crispin Armitage
Director
16 September 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
White Boar Films Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13058584 . The registered office is 56-58 High Street, Ewell, Surrey, KT17 1RW.
The presentation currency is £ sterling.
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.
In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.
2.2. Turnover
Turnover represents the value of services received or receivable, including an estimate of the value of work done not yet invoiced as appropriate, excluding Value Added Tax. Residuals and royalties are recognised when received.
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:
Plant and machinery 3 years, straight line
Fixtures and fittings 3 years, straight line
Computer equipment 3 years, straight line
2.4. Leasing and Hire Purchase Contracts
Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.5. Taxation
Current tax represents the amount of tax payable in respect of the taxable profit for the current reporting period. It is measured at the amount expected to be paid using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current period. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.
2.5. Financial instruments
The company uses only basic financial instruments.  Debtors and creditors are valued at transaction cost.
2.6. Pensions
The company operates a defined pension contribution scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Property, plant and equipment
Plant and machinery Fixtures and fittings Computer equipment Total
£ £ £ £
Cost
As at 1 January 2025 1,811 8,101 2,898 12,810
As at 31 December 2025 1,811 8,101 2,898 12,810
Depreciation
As at 1 January 2025 1,745 5,400 966 8,111
Provided during the period 33 2,701 966 3,700
As at 31 December 2025 1,778 8,101 1,932 11,811
Net Book Value
As at 31 December 2025 33 - 966 999
As at 1 January 2025 66 2,701 1,932 4,699
5. Trade and other receivables
2025 2024
£ £
Due within one year
Prepayments and accrued income 8,764 -
Other debtors 5,938 6,871
14,702 6,871
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 3,602
Other creditors 15,045 17,242
Taxation and social security 31,647 184,476
46,692 205,320
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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8. Other Commitments
Lease commitments
The company had total guarantees and commitments at the balance sheet date of:
2025 2024
£ £
Not later than one year 8,258 8,258
Later than one year and not later than five years 15,828 24,085
24,086 32,343
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Richard Armitage - 80,000 80,000 - -
The above loan is unsecured, interest free and repayable on demand.
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