Acorah Software Products - Accounts Production 12.4.009 false 1 January 2021 31 December 2021 31 December 2021 12839423 Mr Matthew Samways Mr Laurence Wood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12839423 2020-12-31 12839423 2021-12-31 12839423 2021-01-01 2021-12-31 12839423 frs-core:CurrentFinancialInstruments 2021-12-31 12839423 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 12839423 frs-core:Non-currentFinancialInstruments 2021-12-31 12839423 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 12839423 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 12839423 frs-core:CurrentFinancialInstruments 2021-12-31 12839423 frs-core:AfterOneYear 2021-01-01 2021-12-31 12839423 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 12839423 frs-core:BetweenOneFiveYears 2021-12-31 12839423 frs-core:ComputerEquipment 2021-12-31 12839423 frs-core:ComputerEquipment 2021-01-01 2021-12-31 12839423 frs-core:ComputerEquipment 2020-12-31 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2020-08-26 2020-12-31 12839423 frs-core:CurrentFinancialInstruments 8 2020-12-31 12839423 frs-core:Non-currentFinancialInstruments 8 2020-12-31 12839423 9 2020-08-26 2020-12-31 12839423 frs-core:CurrentFinancialInstruments 9 2020-12-31 12839423 frs-core:Non-currentFinancialInstruments 9 2020-12-31 12839423 dpl-frs:Item1 2020-08-26 2020-12-31 12839423 dpl-frs:Item1 2020-08-25 12839423 dpl-frs:Item1 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item1 2020-08-26 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item1 2020-08-25 12839423 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 12839423 dpl-frs:DistributionCosts dpl-frs:Item1 2020-08-26 2020-12-31 12839423 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-08-26 2020-12-31 12839423 dpl-frs:Item2 2020-08-26 2020-12-31 12839423 dpl-frs:Item2 2020-08-25 12839423 dpl-frs:Item2 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item2 2020-08-26 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item2 2020-08-25 12839423 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 12839423 dpl-frs:DistributionCosts dpl-frs:Item2 2020-08-26 2020-12-31 12839423 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-08-26 2020-12-31 12839423 dpl-frs:Item3 2020-08-26 2020-12-31 12839423 dpl-frs:Item3 2020-08-25 12839423 dpl-frs:Item3 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item3 2020-08-26 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item3 2020-08-25 12839423 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 12839423 dpl-frs:DistributionCosts dpl-frs:Item3 2020-08-26 2020-12-31 12839423 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-08-26 2020-12-31 12839423 dpl-frs:Item4 2020-08-26 2020-12-31 12839423 dpl-frs:Item4 2020-08-25 12839423 dpl-frs:Item4 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item4 2020-08-26 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item4 2020-08-25 12839423 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 12839423 dpl-frs:DistributionCosts dpl-frs:Item4 2020-08-26 2020-12-31 12839423 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-08-26 2020-12-31 12839423 dpl-frs:Item5 2020-08-26 2020-12-31 12839423 dpl-frs:Item5 2020-08-25 12839423 dpl-frs:Item5 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item5 2020-08-26 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item5 2020-08-25 12839423 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 12839423 dpl-frs:DistributionCosts dpl-frs:Item5 2020-08-26 2020-12-31 12839423 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-08-26 2020-12-31 12839423 dpl-frs:Item6 2020-08-26 2020-12-31 12839423 dpl-frs:Item6 2020-08-25 12839423 dpl-frs:Item6 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item6 2020-08-26 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item6 2020-08-25 12839423 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 12839423 dpl-frs:DistributionCosts dpl-frs:Item6 2020-08-26 2020-12-31 12839423 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-08-26 2020-12-31 12839423 dpl-frs:Item7 2020-08-26 2020-12-31 12839423 dpl-frs:Item7 2020-08-25 12839423 dpl-frs:Item7 2020-12-31 12839423 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2020-12-31 12839423 dpl-frs:DistributionCosts dpl-frs:Item9 2020-08-26 2020-12-31 12839423 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-08-26 2020-12-31 12839423 dpl-frs:Item10 2020-08-26 2020-12-31 12839423 dpl-frs:Item10 2020-08-25 12839423 dpl-frs:Item10 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item10 2020-08-26 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item10 2020-08-25 12839423 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 12839423 dpl-frs:DistributionCosts dpl-frs:Item10 2020-08-26 2020-12-31 12839423 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-08-26 2020-12-31 12839423 dpl-frs:Item11 2020-08-26 2020-12-31 12839423 dpl-frs:Item11 2020-08-25 12839423 dpl-frs:Item11 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item11 2020-08-26 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item11 2020-08-25 12839423 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 12839423 dpl-frs:DistributionCosts dpl-frs:Item11 2020-08-26 2020-12-31 12839423 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-08-26 2020-12-31 12839423 dpl-frs:Item12 2020-08-26 2020-12-31 12839423 dpl-frs:Item12 2020-08-25 12839423 dpl-frs:Item12 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item12 2020-08-26 2020-12-31 12839423 dpl-frs:CostSales dpl-frs:Item12 2020-08-25 12839423 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 12839423 dpl-frs:DistributionCosts dpl-frs:Item12 2020-08-26 2020-12-31 12839423 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-08-26 2020-12-31 12839423 1 2020-08-26 2020-12-31 12839423 frs-countries:EnglandWales 2020-08-26 2020-12-31
Registered number: 12839423
TION Global Limited
Unaudited Financial Statements
For The Year Ended 31 December 2021
Montacs

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12839423
31 December 2021 31 December 2020
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 98,752 -
Tangible Assets 4 46,851 2,603
145,603 2,603
CURRENT ASSETS
Stocks 5 120,260 97,795
Debtors 6 154,188 111,167
Cash at bank and in hand 171,003 118,723
445,451 327,685
Creditors: Amounts Falling Due Within One Year 7 (289,098 ) (21,953 )
NET CURRENT ASSETS (LIABILITIES) 156,353 305,732
TOTAL ASSETS LESS CURRENT LIABILITIES 301,956 308,335
Creditors: Amounts Falling Due After More Than One Year 8 (15,000 ) (150,000 )
NET ASSETS 286,956 158,335
CAPITAL AND RESERVES
Called up share capital 9 150,100 150,100
Profit and Loss Account 136,856 8,235
SHAREHOLDERS' FUNDS 286,956 158,335
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For the year ending 31 December 2021 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
Mr Matthew Samways
Director
05/09/2022
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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.
1.3. 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 profit and loss account over its estimated economic life of 10 years.
1.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are brand development. It is amortised to the profit and loss account over its estimated economic life of 10 years.
1.5. 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 25% Straight Line Depreciation
Plant & Machinery 25% Straight Line Depreciation
Computer Equipment 25% Straight Line Depreciation
1.6. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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1.8. 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 year 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 asset reflects 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. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 12 (2020: 12)
12 12
3. Intangible Assets
Goodwill Intellectual Property Total
£ £ £
Cost
As at 1 January 2021 - - -
Additions 80,000 29,725 109,725
As at 31 December 2021 80,000 29,725 109,725
Amortisation
As at 1 January 2021 - - -
Provided during the period 8,000 2,973 10,973
As at 31 December 2021 8,000 2,973 10,973
Net Book Value
As at 31 December 2021 72,000 26,752 98,752
As at 1 January 2021 - - -
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2021 - - 2,840 2,840
Additions 22,829 8,284 28,871 59,984
Disposals - - (46 ) (46 )
As at 31 December 2021 22,829 8,284 31,665 62,778
Depreciation
As at 1 January 2021 - - 237 237
Provided during the period 5,707 2,071 7,916 15,694
Disposals - - (4 ) (4 )
As at 31 December 2021 5,707 2,071 8,149 15,927
Net Book Value
As at 31 December 2021 17,122 6,213 23,516 46,851
As at 1 January 2021 - - 2,603 2,603
5. Stocks
31 December 2021 31 December 2020
£ £
Stock - materials and work in progress 120,260 97,795
120,260 97,795
6. Debtors
31 December 2021 31 December 2020
£ £
Due within one year
Trade debtors 89,434 78,789
Prepayments and accrued income 16,927 5,142
Other debtors 47,827 100
VAT - 27,136
154,188 111,167
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7. Creditors: Amounts Falling Due Within One Year
31 December 2021 31 December 2020
£ £
Trade creditors 45,694 16,296
Corporation tax - 1,321
Other taxes and social security 2,272 1,736
VAT 48,361 -
Other creditors 164,465 -
Accruals and deferred income 28,306 2,600
289,098 21,953
8. Creditors: Amounts Falling Due After More Than One Year
31 December 2021 31 December 2020
£ £
Other creditors 15,000 150,000
15,000 150,000
Within Other Creditors is a £15,000 loan due to a company controlled by the Director and his connected parties.
9. Share Capital
31 December 2021 31 December 2020
Allotted, Called up and fully paid 150,100 150,100
10. General Information
TION Global Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12839423 . The registered office is Building 5, Karoo Close, Bexwell Business Park, Bexwell, Downham Market, Norfolk, PE38 9GA.
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