Acorah Software Products - Accounts Production 15.0.600 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 06788500 Mr Steve Hayes Mr Mark Hodgson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06788500 2023-01-31 06788500 2024-01-31 06788500 2023-02-01 2024-01-31 06788500 frs-core:CurrentFinancialInstruments 2024-01-31 06788500 frs-core:Non-currentFinancialInstruments 2024-01-31 06788500 frs-core:ComputerEquipment 2024-01-31 06788500 frs-core:ComputerEquipment 2023-02-01 2024-01-31 06788500 frs-core:ComputerEquipment 2023-01-31 06788500 frs-core:MotorVehicles 2024-01-31 06788500 frs-core:MotorVehicles 2023-02-01 2024-01-31 06788500 frs-core:MotorVehicles 2023-01-31 06788500 frs-core:PlantMachinery 2024-01-31 06788500 frs-core:PlantMachinery 2023-02-01 2024-01-31 06788500 frs-core:PlantMachinery 2023-01-31 06788500 frs-core:WithinOneYear 2024-01-31 06788500 frs-core:ShareCapital 2024-01-31 06788500 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 06788500 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 06788500 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 06788500 frs-bus:SmallEntities 2023-02-01 2024-01-31 06788500 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 06788500 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 06788500 frs-bus:OrdinaryShareClass1 2023-02-01 2024-01-31 06788500 frs-bus:OrdinaryShareClass1 2024-01-31 06788500 frs-bus:OrdinaryShareClass3 2023-02-01 2024-01-31 06788500 frs-bus:OrdinaryShareClass3 2024-01-31 06788500 frs-bus:OrdinaryShareClass4 2023-02-01 2024-01-31 06788500 frs-bus:OrdinaryShareClass4 2024-01-31 06788500 frs-bus:OrdinaryShareClass5 2023-02-01 2024-01-31 06788500 frs-bus:OrdinaryShareClass5 2024-01-31 06788500 frs-bus:Director1 2023-02-01 2024-01-31 06788500 frs-bus:Director2 2023-02-01 2024-01-31 06788500 frs-countries:EnglandWales 2023-02-01 2024-01-31 06788500 2022-01-31 06788500 2023-01-31 06788500 2022-02-01 2023-01-31 06788500 frs-core:CurrentFinancialInstruments 2023-01-31 06788500 frs-core:Non-currentFinancialInstruments 2023-01-31 06788500 frs-core:WithinOneYear 2023-01-31 06788500 frs-core:ShareCapital 2023-01-31 06788500 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 06788500 frs-bus:OrdinaryShareClass1 2022-02-01 2023-01-31 06788500 frs-bus:OrdinaryShareClass3 2022-02-01 2023-01-31 06788500 frs-bus:OrdinaryShareClass4 2022-02-01 2023-01-31 06788500 frs-bus:OrdinaryShareClass5 2022-02-01 2023-01-31
Registered number: 06788500
Test Instrument Calibrations Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06788500
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,003 16,811
13,003 16,811
CURRENT ASSETS
Debtors 5 140,357 123,841
Cash at bank and in hand 174,857 149,053
315,214 272,894
Creditors: Amounts Falling Due Within One Year 6 (114,574 ) (100,699 )
NET CURRENT ASSETS (LIABILITIES) 200,640 172,195
TOTAL ASSETS LESS CURRENT LIABILITIES 213,643 189,006
Creditors: Amounts Falling Due After More Than One Year 7 (14,200 ) (24,111 )
NET ASSETS 199,443 164,895
CAPITAL AND RESERVES
Called up share capital 9 370 370
Profit and Loss Account 199,073 164,525
SHAREHOLDERS' FUNDS 199,443 164,895
Page 1
Page 2
For the year ending 31 January 2024 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 Mark Hodgson
Director
09/10/2024
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
Test Instrument Calibrations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06788500 . The registered office is Premier House, Bradford Road, Cleckheaton, West Yorkshire, BD19 3TT.
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 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.

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:
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% Reducing Balance
2.4. 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 profit and loss account as incurred.
2.5. 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
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 8)
9 8
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 53,462 19,200 1,567 74,229
As at 31 January 2024 53,462 19,200 1,567 74,229
Depreciation
As at 1 February 2023 45,088 11,075 1,255 57,418
Provided during the period 1,674 2,031 103 3,808
As at 31 January 2024 46,762 13,106 1,358 61,226
Net Book Value
As at 31 January 2024 6,700 6,094 209 13,003
As at 1 February 2023 8,374 8,125 312 16,811
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 87,086 71,614
Prepayments and accrued income 1,675 631
Other debtors 51,596 51,596
140,357 123,841
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 1,622
Trade creditors 29,074 26,043
Bank loans and overdrafts 9,911 11,911
Corporation tax 49,857 34,221
Other taxes and social security 4,443 4,303
VAT 14,123 11,621
Other creditors 2,727 6,058
Accruals and deferred income 4,125 4,432
Directors' loan accounts 314 488
114,574 100,699
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 14,200 24,111
14,200 24,111
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 1,622
9. Share Capital
2024 2023
Allotted, called up and fully paid £ £
120 Ordinary Shares of £ 1 each 120 120
50 Ordinary B shares of £ 1 each 50 50
100 Ordinary C shares of £ 1 each 100 100
100 Ordinary D shares of £ 1 each 100 100
370 370
Page 5