Acorah Software Products - Accounts Production 16.6.920 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05654416 Mr D R White Mrs J White iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05654416 2024-03-31 05654416 2025-03-31 05654416 2024-04-01 2025-03-31 05654416 frs-core:CurrentFinancialInstruments 2025-03-31 05654416 frs-core:Non-currentFinancialInstruments 2025-03-31 05654416 frs-core:BetweenOneFiveYears 2025-03-31 05654416 frs-core:ComputerEquipment 2025-03-31 05654416 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05654416 frs-core:ComputerEquipment 2024-03-31 05654416 frs-core:NetGoodwill 2025-03-31 05654416 frs-core:NetGoodwill 2024-04-01 2025-03-31 05654416 frs-core:NetGoodwill 2024-03-31 05654416 frs-core:MotorVehicles 2025-03-31 05654416 frs-core:MotorVehicles 2024-04-01 2025-03-31 05654416 frs-core:MotorVehicles 2024-03-31 05654416 frs-core:PlantMachinery 2025-03-31 05654416 frs-core:PlantMachinery 2024-04-01 2025-03-31 05654416 frs-core:PlantMachinery 2024-03-31 05654416 frs-core:WithinOneYear 2025-03-31 05654416 frs-core:ShareCapital 2025-03-31 05654416 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05654416 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05654416 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05654416 frs-bus:SmallEntities 2024-04-01 2025-03-31 05654416 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05654416 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05654416 frs-bus:Director1 2024-04-01 2025-03-31 05654416 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05654416 frs-countries:EnglandWales 2024-04-01 2025-03-31 05654416 2023-03-31 05654416 2024-03-31 05654416 2023-04-01 2024-03-31 05654416 frs-core:CurrentFinancialInstruments 2024-03-31 05654416 frs-core:Non-currentFinancialInstruments 2024-03-31 05654416 frs-core:BetweenOneFiveYears 2024-03-31 05654416 frs-core:WithinOneYear 2024-03-31 05654416 frs-core:ShareCapital 2024-03-31 05654416 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05654416
David White Boilercare Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05654416
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 14,923 18,066
14,923 18,066
CURRENT ASSETS
Debtors 6 11,193 13,586
Cash at bank and in hand 40,745 18,938
51,938 32,524
Creditors: Amounts Falling Due Within One Year 7 (46,162 ) (32,968 )
NET CURRENT ASSETS (LIABILITIES) 5,776 (444 )
TOTAL ASSETS LESS CURRENT LIABILITIES 20,699 17,622
Creditors: Amounts Falling Due After More Than One Year 8 - (4,852 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,836 ) (4,516 )
NET ASSETS 17,863 8,254
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 17,862 8,253
SHAREHOLDERS' FUNDS 17,863 8,254
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For the year ending 31 March 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 Profit and Loss Account.
On behalf of the board
Mr D R White
Director
7th November 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
David White Boilercare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05654416 . The registered office is 139-141 Watling Street, Gillingham, Kent, ME7 2YY.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Computer Equipment 25% Reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
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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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Debtors
 Short term debtors are measured at transaction price, less any impairment.
2.9. Cash and cash equivalents.
Cash is represented by cash in hand and deposits with financial instruments.
2.10. Creditors
Short term creditors are measured at the transaction price.
2.11. Registrar Filing Requirements
Short term debtors are measured at transaction price, less any impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 20,000
As at 31 March 2025 20,000
Amortisation
As at 1 April 2024 20,000
As at 31 March 2025 20,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 4,764 32,490 10,684 47,938
Additions - - 1,832 1,832
As at 31 March 2025 4,764 32,490 12,516 49,770
Depreciation
As at 1 April 2024 4,728 18,783 6,361 29,872
Provided during the period 10 3,426 1,539 4,975
As at 31 March 2025 4,738 22,209 7,900 34,847
Net Book Value
As at 31 March 2025 26 10,281 4,616 14,923
As at 1 April 2024 36 13,707 4,323 18,066
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 10,349 12,137
Other debtors 844 1,449
11,193 13,586
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,713 4,856
Trade creditors 26,094 10,611
Other creditors 2,628 2,389
Taxation and social security 12,727 15,112
46,162 32,968
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 4,852
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,713 4,856
Later than one year and not later than five years - 4,852
4,713 9,708
4,713 9,708
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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