Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 01019600 Mr R Darren Mrs L Holt Mrs S Bentley Mrs D Bradford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01019600 2023-07-31 01019600 2024-07-31 01019600 2023-08-01 2024-07-31 01019600 frs-core:CurrentFinancialInstruments 2024-07-31 01019600 frs-core:FurnitureFittings 2024-07-31 01019600 frs-core:FurnitureFittings 2023-08-01 2024-07-31 01019600 frs-core:FurnitureFittings 2023-07-31 01019600 frs-core:RevaluationReserve 2023-07-31 01019600 frs-core:RevaluationReserve 2024-07-31 01019600 frs-core:SharePremium 2024-07-31 01019600 frs-core:ShareCapital 2024-07-31 01019600 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 01019600 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 01019600 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 01019600 frs-bus:SmallEntities 2023-08-01 2024-07-31 01019600 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 01019600 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 01019600 frs-core:ListedExchangeTraded 2024-07-31 01019600 frs-core:ListedExchangeTraded 2023-07-31 01019600 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 01019600 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-07-31 01019600 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-07-31 01019600 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 01019600 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-07-31 01019600 frs-bus:Director1 2023-08-01 2024-07-31 01019600 frs-bus:Director2 2023-08-01 2024-07-31 01019600 frs-bus:Director3 2023-08-01 2024-07-31 01019600 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 01019600 frs-countries:EnglandWales 2023-08-01 2024-07-31 01019600 2022-07-31 01019600 2023-07-31 01019600 2022-08-01 2023-07-31 01019600 frs-core:CurrentFinancialInstruments 2023-07-31 01019600 frs-core:RevaluationReserve 2023-07-31 01019600 frs-core:SharePremium 2023-07-31 01019600 frs-core:ShareCapital 2023-07-31 01019600 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 01019600
T. And R. Developments Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
FBS Accountants Ltd
21 Fewston Crescent
Harrogate
North Yorkshire
HG1 2BP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01019600
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,207 1,187
Investment Properties 5 1,396,055 1,808,677
Investments 6 9,062 8,367
1,406,324 1,818,231
CURRENT ASSETS
Stocks 7 168,204 168,204
Debtors 8 1,771 2,034
Cash at bank and in hand 1,104,790 689,838
1,274,765 860,076
Creditors: Amounts Falling Due Within One Year 9 (28,591 ) (21,247 )
NET CURRENT ASSETS (LIABILITIES) 1,246,174 838,829
TOTAL ASSETS LESS CURRENT LIABILITIES 2,652,498 2,657,060
NET ASSETS 2,652,498 2,657,060
CAPITAL AND RESERVES
Called up share capital 10 20,000 20,000
Share premium account 1,000 1,000
Revaluation reserve 11 481,973 481,973
Profit and Loss Account 2,149,525 2,154,087
SHAREHOLDERS' FUNDS 2,652,498 2,657,060
Page 1
Page 2
For the year ending 31 July 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
Mrs L Holt
Director
Mrs S Bentley
Director
28/03/2025
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
T. And R. Developments Limited Registered number 01019600 is a limited by shares company incorporated in England & Wales. The Registered Office is 21 Fewston Crescent, Harrogate, North Yorkshire, HG1 2BP.
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 rents receivable and property development income.
2.3. 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 10% on written down value.
2.4. Investment Properties
Investment properties should not be subject to periodic charges for depreciation on the basis set out in SSAP 12, except for properties held on lease which should be depreciated on the basis set out in SSAP 12 at least over the period when the unexpired term is 20 years or less.
Investment properties should be included in the balance sheet at their open market value.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
2 2
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2023 7,606
Additions 465
As at 31 July 2024 8,071
Depreciation
As at 1 August 2023 6,419
Provided during the period 445
As at 31 July 2024 6,864
Net Book Value
As at 31 July 2024 1,207
As at 1 August 2023 1,187
Cost or valuation as at 31 July 2024 represented by:
Fixtures & Fittings
£
At cost 8,071
8,071
5. Investment Property
2024
£
Fair Value
As at 1 August 2023 1,808,677
Disposals (412,622 )
As at 31 July 2024 1,396,055
6. Investments
Listed
£
Cost
As at 1 August 2023 8,367
Additions 695
As at 31 July 2024 9,062
Provision
As at 1 August 2023 -
As at 31 July 2024 -
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 July 2024 9,062
As at 1 August 2023 8,367
7. Stocks
2024 2023
£ £
Stock 168,204 168,204
8. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 875 1,055
Other debtors - 83
Other taxes and social security 896 896
1,771 2,034
9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 13,872 6,853
Other creditors 3,673 10,556
Accruals and deferred income 11,046 3,838
28,591 21,247
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 20,000 20,000
11. Reserves
Revaluation Reserve
£
As at 1 August 2023 481,973
As at 31 July 2024 481,973
Page 5