Acorah Software Products - Accounts Production 16.1.300 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 13916726 Mr T Paige Mr I McNulty Mrs A Paige iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13916726 2023-10-31 13916726 2024-10-31 13916726 2023-11-01 2024-10-31 13916726 frs-core:CurrentFinancialInstruments 2024-10-31 13916726 frs-core:Non-currentFinancialInstruments 2024-10-31 13916726 frs-core:ComputerEquipment 2024-10-31 13916726 frs-core:ComputerEquipment 2023-11-01 2024-10-31 13916726 frs-core:ComputerEquipment 2023-10-31 13916726 frs-core:FurnitureFittings 2024-10-31 13916726 frs-core:FurnitureFittings 2023-11-01 2024-10-31 13916726 frs-core:FurnitureFittings 2023-10-31 13916726 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 13916726 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 13916726 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 13916726 frs-core:SharePremium 2024-10-31 13916726 frs-core:ShareCapital 2024-10-31 13916726 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 13916726 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 13916726 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 13916726 frs-bus:SmallEntities 2023-11-01 2024-10-31 13916726 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 13916726 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 13916726 frs-core:CostValuation 2023-10-31 13916726 frs-core:CostValuation 2024-10-31 13916726 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 13916726 frs-core:ProvisionsForImpairmentInvestments 2024-10-31 13916726 frs-bus:Director1 2023-11-01 2024-10-31 13916726 frs-bus:Director2 2023-11-01 2024-10-31 13916726 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 13916726 frs-countries:EnglandWales 2023-11-01 2024-10-31 13916726 2022-10-31 13916726 2023-10-31 13916726 2022-11-01 2023-10-31 13916726 frs-core:CurrentFinancialInstruments 2023-10-31 13916726 frs-core:Non-currentFinancialInstruments 2023-10-31 13916726 frs-core:SharePremium 2023-10-31 13916726 frs-core:ShareCapital 2023-10-31 13916726 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 13916726
Tamar Leisure Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13916726
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,919,141 2,873,456
Investments 5 1,094,825 1,094,825
4,013,966 3,968,281
CURRENT ASSETS
Cash at bank and in hand 19,130 49,161
19,130 49,161
Creditors: Amounts Falling Due Within One Year 6 (447,091 ) (749,413 )
NET CURRENT ASSETS (LIABILITIES) (427,961 ) (700,252 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,586,005 3,268,029
Creditors: Amounts Falling Due After More Than One Year 7 (430,933 ) (451,404 )
NET ASSETS 3,155,072 2,816,625
CAPITAL AND RESERVES
Called up share capital 8 134 134
Share premium account 879,308 879,308
Profit and Loss Account 2,275,630 1,937,183
SHAREHOLDERS' FUNDS 3,155,072 2,816,625
Page 1
Page 2
For the year ending 31 October 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 T Paige
Director
7 March 2025
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
Tamar Leisure Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13916726 . The registered office is The Warehouse Marshall Road, Plympton, Plymouth, Devon, PL7 1YB.
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 the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. 
The company recognised revenue when: 
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities. 
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:
Freehold No depreciation
Fixtures & Fittings 15% reducing balance
Computer Equipment 3 years straight line
2.4. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 2 (2023: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 2,869,302 3,793 2,121 2,875,216
Additions 46,803 - - 46,803
As at 31 October 2024 2,916,105 3,793 2,121 2,922,019
Depreciation
As at 1 November 2023 - 1,053 707 1,760
Provided during the period - 411 707 1,118
As at 31 October 2024 - 1,464 1,414 2,878
Net Book Value
As at 31 October 2024 2,916,105 2,329 707 2,919,141
As at 1 November 2023 2,869,302 2,740 1,414 2,873,456
5. Investments
Subsidiaries
£
Cost
As at 1 November 2023 1,094,825
As at 31 October 2024 1,094,825
Provision
As at 1 November 2023 -
As at 31 October 2024 -
Net Book Value
As at 31 October 2024 1,094,825
As at 1 November 2023 1,094,825
Details of undertakings
Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:
Undertaking 
Registered office
Holding
Proportion of voting rights and shares held
Subsidiary undertakings
2024                  2023
Tamar Towing & Caravans Ltd
The Warehouse, Marshall Road, Plymouth, Devon, PL7 1YB
Ordinary £1
100%                 100%
Subsidiary undertakings
Tamar Towing & Caravans Ltd
The principal activity of Tamar Towing & Caravans Ltd is hire of trailers and retail sale of caravans, trailers and related accessories.
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 1,515
Bank loans and overdrafts 20,470 19,374
Amounts owed to group undertakings 292,324 534,122
Other creditors 111,861 153,406
Taxation and social security 22,435 40,996
447,091 749,413
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 250,933 271,404
Other creditors 180,000 180,000
430,933 451,404
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 134 134
Page 5