Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 00552802 T Godbert C Godbert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00552802 2025-01-31 00552802 2026-01-31 00552802 2025-02-01 2026-01-31 00552802 frs-core:CurrentFinancialInstruments 2026-01-31 00552802 frs-core:Non-currentFinancialInstruments 2026-01-31 00552802 frs-core:ComputerEquipment 2026-01-31 00552802 frs-core:ComputerEquipment 2025-02-01 2026-01-31 00552802 frs-core:ComputerEquipment 2025-01-31 00552802 frs-core:FurnitureFittings 2026-01-31 00552802 frs-core:FurnitureFittings 2025-02-01 2026-01-31 00552802 frs-core:FurnitureFittings 2025-01-31 00552802 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-01-31 00552802 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 00552802 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 00552802 frs-core:PlantMachinery 2026-01-31 00552802 frs-core:PlantMachinery 2025-02-01 2026-01-31 00552802 frs-core:PlantMachinery 2025-01-31 00552802 frs-core:ShareCapital 2026-01-31 00552802 frs-core:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 00552802 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-01-31 00552802 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 00552802 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 00552802 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 00552802 frs-bus:SmallEntities 2025-02-01 2026-01-31 00552802 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 00552802 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 00552802 frs-bus:OrdinaryShareClass1 2025-02-01 2026-01-31 00552802 frs-bus:OrdinaryShareClass1 2026-01-31 00552802 frs-bus:Director1 2025-02-01 2026-01-31 00552802 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 00552802 frs-countries:EnglandWales 2025-02-01 2026-01-31 00552802 2024-01-31 00552802 2025-01-31 00552802 2024-02-01 2025-01-31 00552802 frs-core:CurrentFinancialInstruments 2025-01-31 00552802 frs-core:Non-currentFinancialInstruments 2025-01-31 00552802 frs-core:ShareCapital 2025-01-31 00552802 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 00552802 frs-bus:OrdinaryShareClass1 2024-02-01 2025-01-31
Registered number: 00552802
J.F. WHIDBORNE LIMITED
Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 00552802
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,120,788 917,967
1,120,788 917,967
CURRENT ASSETS
Stocks 9,747 7,538
Debtors 5 95,410 68,679
Cash at bank and in hand 277,648 244,336
382,805 320,553
Creditors: Amounts Falling Due Within One Year 6 (130,020 ) (77,371 )
NET CURRENT ASSETS (LIABILITIES) 252,785 243,182
TOTAL ASSETS LESS CURRENT LIABILITIES 1,373,573 1,161,149
Creditors: Amounts Falling Due After More Than One Year 7 (79,947 ) (78,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (65,671 ) (44,215 )
NET ASSETS 1,227,955 1,038,267
CAPITAL AND RESERVES
Called up share capital 8 200 200
Income Statement 1,227,755 1,038,067
SHAREHOLDERS' FUNDS 1,227,955 1,038,267
Page 1
Page 2
For the year ending 31 January 2026 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 her 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
T Godbert
Director
20 October 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
J.F. WHIDBORNE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 00552802 . The registered office is Park Farm,, East Worldham,, Alton,, Hants, GU34 3AF.
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. 
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 at variable rates on reducing balance
Plant & Machinery 15% on reducing balance
Fixtures & Fittings 33% on reducing balance
Computer Equipment Straight line over 3 years
2.4. Leasing and Hire Purchase Contracts
Rental paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. 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 years 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 assets reflect 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.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 14 (2025: 12)
14 12
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2025 1,059,001 338,566 86,431 9,342 1,493,340
Additions 168,492 90,271 5,599 2,444 266,806
As at 31 January 2026 1,227,493 428,837 92,030 11,786 1,760,146
Depreciation
As at 1 February 2025 283,824 217,404 65,553 8,592 575,373
Provided during the period 23,185 31,715 8,274 811 63,985
As at 31 January 2026 307,009 249,119 73,827 9,403 639,358
Net Book Value
As at 31 January 2026 920,484 179,718 18,203 2,383 1,120,788
As at 1 February 2025 775,177 121,162 20,878 750 917,967
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 2,056 888
Other debtors 93,354 67,791
95,410 68,679
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 40,899 33,882
Other creditors 46,284 42,004
Taxation and social security 42,837 1,485
130,020 77,371
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other creditors 79,947 78,667
8. Share Capital
2026 2025
Allotted, called up and fully paid £ £
200 Ordinary Shares of £ 1.00 each 200 200
Page 4
Page 5
9. Reserves
Income Statement
£
As at 1 February 2025 1,038,067
Profit for the year and total comprehensive income 190,188
Dividends paid (500)
As at 31 January 2026 1,227,755
Page 5