Acorah Software Products - Accounts Production 16.1.300 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 00673170 Mr Dominic Burns Mrs Julie Burns Mrs Anne Hall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00673170 2023-09-30 00673170 2024-09-30 00673170 2023-10-01 2024-09-30 00673170 frs-core:CurrentFinancialInstruments 2024-09-30 00673170 frs-core:Non-currentFinancialInstruments 2024-09-30 00673170 frs-core:ComputerEquipment 2024-09-30 00673170 frs-core:ComputerEquipment 2023-10-01 2024-09-30 00673170 frs-core:ComputerEquipment 2023-09-30 00673170 frs-core:MotorVehicles 2024-09-30 00673170 frs-core:MotorVehicles 2023-10-01 2024-09-30 00673170 frs-core:MotorVehicles 2023-09-30 00673170 frs-core:CapitalRedemptionReserve 2024-09-30 00673170 frs-core:RevaluationReserve 2023-09-30 00673170 frs-core:RevaluationReserve 2024-09-30 00673170 frs-core:ShareCapital 2024-09-30 00673170 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 00673170 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 00673170 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 00673170 frs-bus:SmallEntities 2023-10-01 2024-09-30 00673170 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 00673170 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 00673170 frs-core:UnlistedNon-exchangeTraded 2024-09-30 00673170 frs-core:UnlistedNon-exchangeTraded 2023-09-30 00673170 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 00673170 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 00673170 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 00673170 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 00673170 frs-bus:Director1 2023-10-01 2024-09-30 00673170 frs-bus:Director2 2023-10-01 2024-09-30 00673170 frs-bus:Director3 2023-10-01 2024-09-30 00673170 1 2023-10-01 2024-09-30 00673170 frs-core:CurrentFinancialInstruments 1 2024-09-30 00673170 frs-core:Non-currentFinancialInstruments 2 2024-09-30 00673170 frs-countries:EnglandWales 2023-10-01 2024-09-30 00673170 2022-09-30 00673170 2023-09-30 00673170 2022-10-01 2023-09-30 00673170 frs-core:CurrentFinancialInstruments 2023-09-30 00673170 frs-core:Non-currentFinancialInstruments 2023-09-30 00673170 frs-core:CapitalRedemptionReserve 2023-09-30 00673170 frs-core:RevaluationReserve 2023-09-30 00673170 frs-core:ShareCapital 2023-09-30 00673170 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 00673170 1 2022-10-01 2023-09-30 00673170 frs-core:CurrentFinancialInstruments 1 2023-09-30 00673170 frs-core:Non-currentFinancialInstruments 2 2023-09-30
Registered number: 00673170
TAL Investments Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Burns & Co (Accountants) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00673170
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,382 15,367
Investment Properties 5 7,772,640 7,680,878
Investments 6 100 100
7,786,122 7,696,345
CURRENT ASSETS
Debtors 7 5,929,644 5,836,327
Cash at bank and in hand 220,743 336,630
6,150,387 6,172,957
Creditors: Amounts Falling Due Within One Year 8 (236,318 ) (197,346 )
NET CURRENT ASSETS (LIABILITIES) 5,914,069 5,975,611
TOTAL ASSETS LESS CURRENT LIABILITIES 13,700,191 13,671,956
Creditors: Amounts Falling Due After More Than One Year 9 (326,450 ) (321,847 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,345 ) (2,920 )
NET ASSETS 13,370,396 13,347,189
CAPITAL AND RESERVES
Called up share capital 10 128 128
Revaluation reserve 12 3,463,526 3,463,526
Capital redemption reserve 64 64
Profit and Loss Account 9,906,678 9,883,471
SHAREHOLDERS' FUNDS 13,370,396 13,347,189
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Page 2
For the year ending 30 September 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 Dominic Burns
Director
03/02/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TAL Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00673170 . The registered office is 2a Bank Street, Tonbridge, Kent, TN9 1BL.
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 rents.

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:
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Company Directors 3 3
4 4
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 32,877 10,868 43,745
Additions 2,475 - 2,475
As at 30 September 2024 35,352 10,868 46,220
Depreciation
As at 1 October 2023 22,475 5,903 28,378
Provided during the period 3,219 1,241 4,460
As at 30 September 2024 25,694 7,144 32,838
Net Book Value
As at 30 September 2024 9,658 3,724 13,382
As at 1 October 2023 10,402 4,965 15,367
5. Investment Property
2024
£
Fair Value
As at 1 October 2023 7,680,878
Additions 91,762
As at 30 September 2024 7,772,640
6. Investments
Unlisted
£
Cost
As at 1 October 2023 100
As at 30 September 2024 100
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 100
As at 1 October 2023 100
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7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 49,425 53,822
Prepayments and accrued income 15,359 16,863
Other debtors 98,205 12,512
162,989 83,197
Due after more than one year
Service Charge Funds Held (43,185 ) (33,040 )
Amounts owed by group undertakings 1,616,818 1,616,818
Amounts owed by subsidiaries 4,193,022 4,169,352
5,766,655 5,753,130
5,929,644 5,836,327
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,290 3,421
Corporation tax 39,740 37,274
VAT 8,050 13,293
Rent Deposits 96,590 45,133
Accruals and deferred income 87,760 98,225
Directors' loan accounts 1,888 -
236,318 197,346
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
DAJ Loan 326,450 321,847
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 128 128
11. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 250,000 250,018
Page 5
Page 6
12. Reserves
Revaluation Reserve
£
As at 1 October 2023 3,463,526
As at 30 September 2024 3,463,526
Page 6