Acorah Software Products - Accounts Production 14.6.300 false true true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 08894532 Mr Gurdip Dhami true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08894532 2022-12-31 08894532 2023-12-31 08894532 2023-01-01 2023-12-31 08894532 frs-core:CurrentFinancialInstruments 2023-12-31 08894532 frs-core:Non-currentFinancialInstruments 2023-12-31 08894532 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 08894532 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 08894532 frs-core:PlantMachinery 2023-12-31 08894532 frs-core:PlantMachinery 2023-01-01 2023-12-31 08894532 frs-core:PlantMachinery 2022-12-31 08894532 frs-core:ShareCapital 2023-12-31 08894532 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 08894532 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08894532 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 08894532 frs-bus:SmallEntities 2023-01-01 2023-12-31 08894532 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 08894532 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 08894532 1 2023-01-01 2023-12-31 08894532 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 08894532 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 08894532 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 08894532 frs-bus:Director1 2023-01-01 2023-12-31 08894532 frs-countries:EnglandWales 2023-01-01 2023-12-31 08894532 2021-12-31 08894532 2022-12-31 08894532 2022-01-01 2022-12-31 08894532 frs-core:CurrentFinancialInstruments 2022-12-31 08894532 frs-core:Non-currentFinancialInstruments 2022-12-31 08894532 frs-core:ShareCapital 2022-12-31 08894532 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 08894532 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31
Registered number: 08894532
Treasury Analysis Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Optimise Accountants Ltd
Office 15 Bramley House 2a
Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08894532
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 363,104 246,840
363,104 246,840
CURRENT ASSETS
Debtors 5 768 609
Cash at bank and in hand 4,232 3,507
5,000 4,116
Creditors: Amounts Falling Due Within One Year 6 (191,711 ) (83,789 )
NET CURRENT ASSETS (LIABILITIES) (186,711 ) (79,673 )
TOTAL ASSETS LESS CURRENT LIABILITIES 176,393 167,167
Creditors: Amounts Falling Due After More Than One Year 7 (186,874 ) (186,874 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,051 ) (7,465 )
NET LIABILITIES (23,532 ) (27,172 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair Value Reserve 10 55,639 31,825
Profit and Loss Account (79,271 ) (59,097 )
SHAREHOLDERS' FUNDS (23,532) (27,172)
Page 1
Page 2
For the year ending 31 December 2023 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 Gurdip Dhami
Director
13/08/2024
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
Treasury Analysis Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08894532 . The registered office is B1 Vantage Business Park Old Gloucester Road, Hambrook, Bristol, England, BS16 1GW.
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 director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Plant & Machinery 20% reducing balance basis
2.5. Investment Properties
All Investment properties are measured at fair value determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification.
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 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Investment Properties Plant & Machinery Total
£ £ £
Cost or Valuation
As at 1 January 2023 245,600 1,990 247,590
Additions 87,112 - 87,112
Revaluation 29,400 - 29,400
As at 31 December 2023 362,112 1,990 364,102
Depreciation
As at 1 January 2023 - 750 750
Provided during the period - 248 248
As at 31 December 2023 - 998 998
Net Book Value
As at 31 December 2023 362,112 992 363,104
As at 1 January 2023 245,600 1,240 246,840
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 768 609
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 70,502 40
Director's loan account 121,209 83,749
191,711 83,789
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 186,874 186,874
8. Secured Creditors
Of the creditors the following amounts are secured.
The below bank loans are secured on the investment properties. 
2023 2022
£ £
Bank loans and overdrafts 254,374 186,874
Page 4
Page 5
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Reserves
Fair Value Reserve
£
As at 1 January 2023 31,825
Transfer to profit and loss 23,814
As at 31 December 2023 55,639
11. Ultimate Controlling Party
There is no ultimate controlling party due to each shareholder holding an equal proportion of the company's issued share capital.


Page 5