Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 13761400 Mrs M Mobey Mr S Mobey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13761400 2025-03-31 13761400 2026-03-31 13761400 2025-04-01 2026-03-31 13761400 frs-core:CurrentFinancialInstruments 2026-03-31 13761400 frs-core:Non-currentFinancialInstruments 2026-03-31 13761400 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 13761400 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 13761400 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 13761400 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 13761400 frs-core:OtherResidualIntangibleAssets 2026-03-31 13761400 frs-core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 13761400 frs-core:OtherResidualIntangibleAssets 2025-03-31 13761400 frs-core:PlantMachinery 2026-03-31 13761400 frs-core:PlantMachinery 2025-04-01 2026-03-31 13761400 frs-core:PlantMachinery 2025-03-31 13761400 frs-core:ShareCapital 2026-03-31 13761400 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 13761400 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13761400 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 13761400 frs-bus:SmallEntities 2025-04-01 2026-03-31 13761400 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 13761400 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 13761400 frs-bus:Director1 2025-04-01 2026-03-31 13761400 frs-bus:Director2 2025-04-01 2026-03-31 13761400 frs-countries:EnglandWales 2025-04-01 2026-03-31 13761400 2024-03-31 13761400 2025-03-31 13761400 2024-04-01 2025-03-31 13761400 frs-core:CurrentFinancialInstruments 2025-03-31 13761400 frs-core:Non-currentFinancialInstruments 2025-03-31 13761400 frs-core:ShareCapital 2025-03-31 13761400 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 13761400
Whales Leisure Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
J Sweeney Accountants
Seven Grange Lane
Pitsford
Northampton
Northamptonshire
NN6 9AP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13761400
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 18,000 24,000
Tangible Assets 5 175,864 86,739
193,864 110,739
CURRENT ASSETS
Debtors 6 28,684 37,243
Cash at bank and in hand 11,983 7,587
40,667 44,830
Creditors: Amounts Falling Due Within One Year 7 (525,746 ) (198,963 )
NET CURRENT ASSETS (LIABILITIES) (485,079 ) (154,133 )
TOTAL ASSETS LESS CURRENT LIABILITIES (291,215 ) (43,394 )
Creditors: Amounts Falling Due After More Than One Year 8 (57,778 ) (98,800 )
NET LIABILITIES (348,993 ) (142,194 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (349,093 ) (142,294 )
SHAREHOLDERS' FUNDS (348,993) (142,194)
Page 1
Page 2
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
Mrs M Mobey
Director
09/06/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Whales Leisure Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13761400 . The registered office is Seven Grange Lane, Pitsford, Northampton, Northamptonshire, NN6 9AP.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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 10% SL
Plant & Machinery 15% RB
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: NIL)
2 -
4. Intangible Assets
Other
£
Cost
As at 1 April 2025 30,000
As at 31 March 2026 30,000
Amortisation
As at 1 April 2025 6,000
Disposals 6,000
As at 31 March 2026 12,000
Net Book Value
As at 31 March 2026 18,000
As at 1 April 2025 24,000
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Page 4
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 April 2025 48,173 51,738 99,911
Additions 110,000 2,230 112,230
As at 31 March 2026 158,173 53,968 212,141
Depreciation
As at 1 April 2025 4,817 8,355 13,172
Provided during the period 15,817 7,288 23,105
As at 31 March 2026 20,634 15,643 36,277
Net Book Value
As at 31 March 2026 137,539 38,325 175,864
As at 1 April 2025 43,356 43,383 86,739
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 3,500
Amounts owed by group undertakings - 3,438
Other debtors 28,684 30,305
28,684 37,243
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 19,651 7,567
Amounts owed to group undertakings 506,095 186,033
Other creditors - 3,716
Taxation and social security - 1,647
525,746 198,963
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other creditors 57,778 98,800
Page 4
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9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5