Acorah Software Products - Accounts Production 16.1.300 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 11081319 Mr S Evans Mr Michael Blackshaw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11081319 2023-11-30 11081319 2024-11-30 11081319 2023-12-01 2024-11-30 11081319 frs-core:CurrentFinancialInstruments 2024-11-30 11081319 frs-core:SharePremium 2024-11-30 11081319 frs-core:ShareCapital 2024-11-30 11081319 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 11081319 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11081319 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 11081319 frs-bus:SmallEntities 2023-12-01 2024-11-30 11081319 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 11081319 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 11081319 frs-core:UnlistedNon-exchangeTraded 2024-11-30 11081319 frs-core:UnlistedNon-exchangeTraded 2023-11-30 11081319 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-11-30 11081319 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-11-30 11081319 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 11081319 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-30 11081319 frs-bus:Director1 2023-12-01 2024-11-30 11081319 frs-bus:Director2 2023-12-01 2024-11-30 11081319 frs-countries:EnglandWales 2023-12-01 2024-11-30 11081319 2022-11-30 11081319 2023-11-30 11081319 2022-12-01 2023-11-30 11081319 frs-core:CurrentFinancialInstruments 2023-11-30 11081319 frs-core:SharePremium 2023-11-30 11081319 frs-core:ShareCapital 2023-11-30 11081319 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 11081319
Top Treads Property Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
C W Dix Limited
Accountants & Business Advisors
4b Silkwood Court
Wakefield
West Yorkshire
WF5 9TP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11081319
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 700,000 700,000
700,000 700,000
CURRENT ASSETS
Debtors 5 20,014 10,014
Cash at bank and in hand 2,982 11,653
22,996 21,667
Creditors: Amounts Falling Due Within One Year 6 (17,185 ) (17,671 )
NET CURRENT ASSETS (LIABILITIES) 5,811 3,996
TOTAL ASSETS LESS CURRENT LIABILITIES 705,811 703,996
NET ASSETS 705,811 703,996
CAPITAL AND RESERVES
Called up share capital 7 2 2
Share premium account 699,998 699,998
Profit and Loss Account 5,811 3,996
SHAREHOLDERS' FUNDS 705,811 703,996
Page 1
Page 2
For the year ending 30 November 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 S Evans
Director
04/03/2025
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
Top Treads Property Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11081319 . The registered office is Crigglestone Ind Estate, Wakefield, West Yorkshire, WF4 3HT.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
2 2
4. Investments
Unlisted
£
Cost
As at 1 December 2023 700,000
As at 30 November 2024 700,000
Provision
As at 1 December 2023 -
As at 30 November 2024 -
Net Book Value
As at 30 November 2024 700,000
As at 1 December 2023 700,000
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The investment represents the whole of the issued share capital of Top Treads Property Limited, a company incorporated and registered in England & Wales number 03550501.


5. Debtors
2024 2023
£ £
Due within one year
Other debtors 20,014 10,014
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 17,185 17,671
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
8. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 60,000 64,000
Page 4