Acorah Software Products - Accounts Production 16.1.300 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 07739254 Mr Leo Heffernan Ms Noreen Heffernan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07739254 2023-03-31 07739254 2024-03-31 07739254 2023-04-01 2024-03-31 07739254 frs-core:CurrentFinancialInstruments 2024-03-31 07739254 frs-core:ComputerEquipment 2024-03-31 07739254 frs-core:ComputerEquipment 2023-04-01 2024-03-31 07739254 frs-core:ComputerEquipment 2023-03-31 07739254 frs-core:FurnitureFittings 2024-03-31 07739254 frs-core:FurnitureFittings 2023-04-01 2024-03-31 07739254 frs-core:FurnitureFittings 2023-03-31 07739254 frs-core:ShareCapital 2024-03-31 07739254 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07739254 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07739254 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 07739254 frs-bus:SmallEntities 2023-04-01 2024-03-31 07739254 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07739254 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 07739254 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-03-31 07739254 frs-bus:Director1 2023-04-01 2024-03-31 07739254 frs-bus:Director2 2023-04-01 2024-03-31 07739254 frs-countries:EnglandWales 2023-04-01 2024-03-31 07739254 2022-03-31 07739254 2023-03-31 07739254 2022-04-01 2023-03-31 07739254 frs-core:CurrentFinancialInstruments 2023-03-31 07739254 frs-core:ShareCapital 2023-03-31 07739254 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 07739254 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31
Registered number: 07739254
Tipperary Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Mac Kotecha & Company
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07739254
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 504 671
504 671
CURRENT ASSETS
Debtors 5 262 262
Cash at bank and in hand 179,530 186,053
179,792 186,315
Creditors: Amounts Falling Due Within One Year 6 (4,088 ) (6,053 )
NET CURRENT ASSETS (LIABILITIES) 175,704 180,262
TOTAL ASSETS LESS CURRENT LIABILITIES 176,208 180,933
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (96 ) (127 )
NET ASSETS 176,112 180,806
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 176,012 180,706
SHAREHOLDERS' FUNDS 176,112 180,806
Page 1
Page 2
For the year ending 31 March 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 Leo Heffernan
Director
07/02/2025
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
Tipperary Services Limited Registered number 07739254 is a limited by shares company incorporated in England & Wales. The Registered Office is 4 Lodge Close, Lambourne Road, Chigwell Row, Essex, IG7 6JL.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.3. 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.
2.4. 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.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
2.6. 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: 2 (2023: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 383 1,672 2,055
As at 31 March 2024 383 1,672 2,055
Depreciation
As at 1 April 2023 222 1,162 1,384
Provided during the period 40 127 167
As at 31 March 2024 262 1,289 1,551
Net Book Value
As at 31 March 2024 121 383 504
As at 1 April 2023 161 510 671
5. Debtors
2024 2023
£ £
Due within one year
VAT 262 262
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 1,296 1,122
Directors' loan accounts 2,792 4,931
4,088 6,053
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Accelerated capital allowances 96 127
Page 4