Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 00641319 Mr David Hatcher Mr Mark Hatcher Mrs Ranju Hatcher Mrs Ranju Hatcher false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00641319 2023-04-30 00641319 2024-04-30 00641319 2023-05-01 2024-04-30 00641319 frs-core:CurrentFinancialInstruments 2024-04-30 00641319 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-30 00641319 frs-core:InvestmentPropertyIncludedWithinPPE 2023-05-01 2024-04-30 00641319 frs-core:InvestmentPropertyIncludedWithinPPE 2023-04-30 00641319 frs-core:ShareCapital 2024-04-30 00641319 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 00641319 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 00641319 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 00641319 frs-bus:SmallEntities 2023-05-01 2024-04-30 00641319 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 00641319 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 00641319 1 2023-05-01 2024-04-30 00641319 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-05-01 2024-04-30 00641319 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-30 00641319 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-30 00641319 frs-bus:Director1 2023-05-01 2024-04-30 00641319 frs-bus:Director2 2023-05-01 2024-04-30 00641319 frs-bus:Director3 2023-05-01 2024-04-30 00641319 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 00641319 frs-core:CurrentFinancialInstruments 1 2024-04-30 00641319 frs-core:CurrentFinancialInstruments 3 2024-04-30 00641319 frs-countries:EnglandWales 2023-05-01 2024-04-30 00641319 2022-04-30 00641319 2023-04-30 00641319 2022-05-01 2023-04-30 00641319 frs-core:CurrentFinancialInstruments 2023-04-30 00641319 frs-core:ShareCapital 2023-04-30 00641319 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 00641319 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-30 00641319 frs-core:CurrentFinancialInstruments 1 2023-04-30 00641319 frs-core:CurrentFinancialInstruments 3 2023-04-30
Registered number: 00641319
Tristan Investments Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 00641319
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 797,225 583,043
797,225 583,043
CURRENT ASSETS
Debtors 5 797,436 753,211
Cash at bank and in hand 84,952 81,693
882,388 834,904
Creditors: Amounts Falling Due Within One Year 6 (26,146 ) (25,610 )
NET CURRENT ASSETS (LIABILITIES) 856,242 809,294
TOTAL ASSETS LESS CURRENT LIABILITIES 1,653,467 1,392,337
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (183,813 ) (130,241 )
NET ASSETS 1,469,654 1,262,096
CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair value reserve 9 551,439 390,723
Profit and Loss Account 918,115 871,273
SHAREHOLDERS' FUNDS 1,469,654 1,262,096
Page 1
Page 2
For the year ending 30 April 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 David Hatcher
Director
21/01/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tristan Investments Limited Registered number 00641319 is a limited by shares company incorporated in England & Wales. The Registered Office is C/O CHF, First Floor, 139 Marvels Lane, London, SE12 9PP.
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 comprises rental income and proceeds from the sale of properties.
2.3. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.

Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 May 2023 583,043
Disposals (107 )
Revaluation 214,289
As at 30 April 2024 797,225
Net Book Value
As at 30 April 2024 797,225
As at 1 May 2023 583,043
The investment properties are shown at their revalued amounts. If the investment properties had not been revalued they would have been included at their historical cost of £61,973 (2023: £62,080).
The investment properties were valued on a fair value basis on 30 April 2024 by the directors.
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Page 4
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 5,305 4,695
Keralia Properties Limited 677,416 649,416
Hatcher Investments Limited 99,100 99,100
Hatcher Brothers Limited 15,615 -
797,436 753,211
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 14,348 13,385
Other creditors 1,758 3,498
Accruals and deferred income 10,040 8,727
26,146 25,610
7. Deferred Taxation
The provision for deferred taxation is made up of the fair value gains on investment properties.
2024 2023
£ £
Other timing differences 183,813 130,241
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Fair Value Reserve
£
As at 1 May 2023 390,723
Movements in fair value reserve 214,288
Transfer to profit and loss (53,572 )
As at 30 April 2024 551,439
10. Controlling Party
The controlling party is David Hatcher.
Page 4