Acorah Software Products - Accounts Production 19.4.351 false true true 31 December 2024 1 January 2024 false 1 January 2025 30 June 2026 30 June 2026 04016993 Mrs A White Mrs A White iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04016993 2024-12-31 04016993 2026-06-30 04016993 2025-01-01 2026-06-30 04016993 frs-core:CurrentFinancialInstruments 2026-06-30 04016993 frs-core:Non-currentFinancialInstruments 2026-06-30 04016993 frs-core:ComputerEquipment 2026-06-30 04016993 frs-core:ComputerEquipment 2025-01-01 2026-06-30 04016993 frs-core:ComputerEquipment 2024-12-31 04016993 frs-core:FurnitureFittings 2026-06-30 04016993 frs-core:FurnitureFittings 2025-01-01 2026-06-30 04016993 frs-core:FurnitureFittings 2024-12-31 04016993 frs-core:NetGoodwill 2026-06-30 04016993 frs-core:NetGoodwill 2025-01-01 2026-06-30 04016993 frs-core:NetGoodwill 2024-12-31 04016993 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-06-30 04016993 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2026-06-30 04016993 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 04016993 frs-core:ShareCapital 2026-06-30 04016993 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 04016993 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2026-06-30 04016993 frs-bus:FilletedAccounts 2025-01-01 2026-06-30 04016993 frs-bus:SmallEntities 2025-01-01 2026-06-30 04016993 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2026-06-30 04016993 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2026-06-30 04016993 frs-bus:OrdinaryShareClass1 2025-01-01 2026-06-30 04016993 frs-bus:OrdinaryShareClass1 2026-06-30 04016993 frs-bus:Director1 2025-01-01 2026-06-30 04016993 frs-bus:CompanySecretary1 2025-01-01 2026-06-30 04016993 1 2025-01-01 2026-06-30 04016993 frs-countries:EnglandWales 2025-01-01 2026-06-30 04016993 2023-12-31 04016993 2024-12-31 04016993 2024-01-01 2024-12-31 04016993 frs-core:CurrentFinancialInstruments 2024-12-31 04016993 frs-core:Non-currentFinancialInstruments 2024-12-31 04016993 frs-core:ShareCapital 2024-12-31 04016993 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04016993 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 04016993 1 2024-01-01 2024-12-31
Registered number: 04016993
A M WHITE LTD.
Financial Statements
For the Period 1 January 2025 to 30 June 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 04016993
30 June 2026 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 6 - 7,031
- 7,031
CURRENT ASSETS
Stocks 7 - 18,863
Debtors 8 2,141 8,455
Cash at bank and in hand 73,995 65,248
76,136 92,566
Creditors: Amounts Falling Due Within One Year 9 (51,949 ) (74,735 )
NET CURRENT ASSETS (LIABILITIES) 24,187 17,831
TOTAL ASSETS LESS CURRENT LIABILITIES 24,187 24,862
Creditors: Amounts Falling Due After More Than One Year 10 - (21,156 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (1,758 )
NET ASSETS 24,187 1,948
CAPITAL AND RESERVES
Called up share capital 11 100 100
Income Statement 24,087 1,848
SHAREHOLDERS' FUNDS 24,187 1,948
Page 1
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For the period ending 30 June 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
Mrs A White
Director
19 October 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A M WHITE LTD. is a private company, limited by shares, incorporated in England & Wales, registered number 04016993 . The registered office is 143 Station Road, Hampton, Middlesex, TW12 2AL.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2000, has been fully amortised.
2.5. 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 in accordance with the lease
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.7. 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 period, 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 period was: 12 (2024: 15)
12 15
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4. Tax on Profit
Tax Rate 30 June 2026 31 December 2024
30 June 2026 31 December 2024 £ £
Current tax
UK Corporation Tax 19.0% 19.0% 4,540 (302 )
Deferred Tax
Deferred taxation (1,758 ) 285
Total tax charge for the period 2,782 (17 )
30 June 2026 31 December 2024
£ £
Profit before tax 31,460 (18,317)
Breakdown of tax charge is:
Tax on profit at 19% (UK standard rate) 5,978 (3,480 )
Goodwill/depreciation not allowed for tax 465 405
Expenses not deductible for tax purposes 970 19
Tax losses utilised (2,873 ) -
Capital allowances - (119 )
Deferred tax from unrecognised timing difference from a prior period (1,758 ) 285
Tax losses unutilised carried forward - 2,873
Total tax charge for the period 2,782 (17)
5. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 17,000
Disposals (17,000 )
As at 30 June 2026 -
Amortisation
As at 1 January 2025 17,000
Disposals (17,000 )
As at 30 June 2026 -
Net Book Value
As at 30 June 2026 -
As at 1 January 2025 -
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6. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 35,652 102,235 3,008 140,895
Disposals (35,652 ) (102,235 ) (3,008 ) (140,895 )
As at 30 June 2026 - - - -
Depreciation
As at 1 January 2025 33,115 99,160 1,589 133,864
Provided during the period 761 1,153 532 2,446
Disposals (33,876 ) (100,313 ) (2,121 ) (136,310 )
As at 30 June 2026 - - - -
Net Book Value
As at 30 June 2026 - - - -
As at 1 January 2025 2,537 3,075 1,419 7,031
7. Stocks
30 June 2026 31 December 2024
£ £
Hair care products - 18,863
8. Debtors
30 June 2026 31 December 2024
£ £
Due within one year
Trade debtors 867 300
Other debtors 1,274 8,155
2,141 8,455
9. Creditors: Amounts Falling Due Within One Year
30 June 2026 31 December 2024
£ £
Trade creditors 31,129 35,717
Bank loans and overdrafts 1,135 -
Other creditors 6,428 20,727
Taxation and social security 13,257 18,291
51,949 74,735
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10. Creditors: Amounts Falling Due After More Than One Year
30 June 2026 31 December 2024
£ £
Bank loans - 21,156
11. Share Capital
30 June 2026 31 December 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
12. Dividends
30 June 2026 31 December 2024
£ £
On equity shares:
Interim dividend paid 6,439 1,500
Page 6