Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 09011326 Mr D Ellison Mr J Reed Mr N White iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09011326 2023-04-30 09011326 2024-04-30 09011326 2023-05-01 2024-04-30 09011326 frs-core:CurrentFinancialInstruments 2024-04-30 09011326 frs-core:Non-currentFinancialInstruments 2024-04-30 09011326 frs-core:BetweenOneFiveYears 2024-04-30 09011326 frs-core:FurnitureFittings 2024-04-30 09011326 frs-core:FurnitureFittings 2023-05-01 2024-04-30 09011326 frs-core:FurnitureFittings 2023-04-30 09011326 frs-core:MotorVehicles 2024-04-30 09011326 frs-core:MotorVehicles 2023-05-01 2024-04-30 09011326 frs-core:MotorVehicles 2023-04-30 09011326 frs-core:PlantMachinery 2024-04-30 09011326 frs-core:PlantMachinery 2023-05-01 2024-04-30 09011326 frs-core:PlantMachinery 2023-04-30 09011326 frs-core:WithinOneYear 2024-04-30 09011326 frs-core:SharePremium 2024-04-30 09011326 frs-core:ShareCapital 2024-04-30 09011326 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 09011326 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 09011326 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 09011326 frs-bus:SmallEntities 2023-05-01 2024-04-30 09011326 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 09011326 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 09011326 frs-bus:Director1 2023-05-01 2024-04-30 09011326 frs-bus:Director1 2023-04-30 09011326 frs-bus:Director1 2024-04-30 09011326 frs-bus:Director2 2023-05-01 2024-04-30 09011326 frs-bus:Director2 2023-04-30 09011326 frs-bus:Director2 2024-04-30 09011326 frs-bus:Director3 2023-05-01 2024-04-30 09011326 frs-countries:EnglandWales 2023-05-01 2024-04-30 09011326 2022-04-30 09011326 2023-04-30 09011326 2022-05-01 2023-04-30 09011326 frs-core:CurrentFinancialInstruments 2023-04-30 09011326 frs-core:Non-currentFinancialInstruments 2023-04-30 09011326 frs-core:BetweenOneFiveYears 2023-04-30 09011326 frs-core:WithinOneYear 2023-04-30 09011326 frs-core:SharePremium 2023-04-30 09011326 frs-core:ShareCapital 2023-04-30 09011326 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 09011326
Tactical Environmental Services Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09011326
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,564 26,377
3,564 26,377
CURRENT ASSETS
Debtors 5 179,488 103,852
Cash at bank and in hand 142,878 120,072
322,366 223,924
Creditors: Amounts Falling Due Within One Year 6 (155,460 ) (123,012 )
NET CURRENT ASSETS (LIABILITIES) 166,906 100,912
TOTAL ASSETS LESS CURRENT LIABILITIES 170,470 127,289
Creditors: Amounts Falling Due After More Than One Year 7 (56,698 ) (77,567 )
NET ASSETS 113,772 49,722
CAPITAL AND RESERVES
Called up share capital 8 400 400
Share premium account 29,965 29,965
Profit and Loss Account 83,407 19,357
SHAREHOLDERS' FUNDS 113,772 49,722
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For the year ending 30 April 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 D Ellison
Director
29/04/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Tactical Environmental Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09011326 . The registered office is Albany House, Claremont Lane, Esher, Surrey, KT10 9FQ.
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 the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments? and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.6. 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.
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2.7. 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.
2.8. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
2.9. Cash at bank and in hand
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2023: 11)
14 11
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2023 880 41,845 8,448 51,173
Additions - - 808 808
Disposals - (41,845 ) - (41,845 )
As at 30 April 2024 880 - 9,256 10,136
Depreciation
As at 1 May 2023 763 19,081 4,952 24,796
Provided during the period 24 4,316 833 5,173
Disposals - (23,397 ) - (23,397 )
As at 30 April 2024 787 - 5,785 6,572
Net Book Value
As at 30 April 2024 93 - 3,471 3,564
As at 1 May 2023 117 22,764 3,496 26,377
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 172,033 97,873
Other debtors 7,455 5,979
179,488 103,852
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 28,603 30,665
Bank loans and overdrafts 5,935 2,537
Other loans - 5,367
Other creditors 2,913 3,275
Taxation and social security 118,009 81,168
155,460 123,012
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 25,763 34,718
Other loans - 7,496
Other creditors 30,935 35,353
56,698 77,567
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 400 400
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 12,000 15,605
Later than one year and not later than five years 24,000 36,000
36,000 51,605
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr David Ellison 1,574 2,100 312 - 3,362
Mr Jonathan Reed 1,244 - 312 - 932
The above loan is unsecured, interest free and repayable on demand.
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