Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 5654408 Mr Christopher James Dodd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 5654408 2023-12-31 5654408 2024-12-31 5654408 2024-01-01 2024-12-31 5654408 frs-core:CurrentFinancialInstruments 2024-12-31 5654408 frs-core:Non-currentFinancialInstruments 2024-12-31 5654408 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 5654408 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 5654408 frs-core:FurnitureFittings 2024-12-31 5654408 frs-core:FurnitureFittings 2024-01-01 2024-12-31 5654408 frs-core:FurnitureFittings 2023-12-31 5654408 frs-core:MotorVehicles 2024-12-31 5654408 frs-core:MotorVehicles 2024-01-01 2024-12-31 5654408 frs-core:MotorVehicles 2023-12-31 5654408 frs-core:PlantMachinery 2024-12-31 5654408 frs-core:PlantMachinery 2024-01-01 2024-12-31 5654408 frs-core:PlantMachinery 2023-12-31 5654408 frs-core:ShareCapital 2024-12-31 5654408 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 5654408 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 5654408 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 5654408 frs-bus:SmallEntities 2024-01-01 2024-12-31 5654408 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 5654408 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 5654408 frs-bus:Director1 2024-01-01 2024-12-31 5654408 frs-countries:EnglandWales 2024-01-01 2024-12-31 5654408 2022-12-31 5654408 2023-12-31 5654408 2023-01-01 2023-12-31 5654408 frs-core:CurrentFinancialInstruments 2023-12-31 5654408 frs-core:Non-currentFinancialInstruments 2023-12-31 5654408 frs-core:ShareCapital 2023-12-31 5654408 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 5654408
Tiles & Mosaic Co Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
S & T Accountancy Ltd
52A Spring Grove Road
Hounslow
Middlesex
TW3 4BN
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 5654408
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,144 3,144
Tangible Assets 5 2,316 2,316
5,460 5,460
CURRENT ASSETS
Stocks 6 11,540 14,260
Debtors 7 15,522 10,446
Cash at bank and in hand 555 6,482
27,617 31,188
Creditors: Amounts Falling Due Within One Year 8 (35,958 ) (36,823 )
NET CURRENT ASSETS (LIABILITIES) (8,341 ) (5,635 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,881 ) (175 )
NET LIABILITIES (2,881 ) (175 )
CAPITAL AND RESERVES
Called up share capital 9 5 5
Profit and Loss Account (2,886 ) (180 )
SHAREHOLDERS' FUNDS (2,881) (175)
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Christopher James Dodd
Director
06/05/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Tiles & Mosaic Co Limited is a private company, limited by shares, incorporated in England & Wales, registered number 5654408 . The registered office is 52a Spring Grove, Hounslow, Middlesex, TW3 4BN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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. Research and Development
Expenditure on research and development is written off in the year it is incurred.
2.4. 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 No Depreciation Provided
Motor Vehicles No Depreciation provided
Fixtures & Fittings No depreciation provided
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
Page 2
Page 3
4. Intangible Assets
Development Costs
£
Cost
As at 1 January 2024 3,144
As at 31 December 2024 3,144
Net Book Value
As at 31 December 2024 3,144
As at 1 January 2024 3,144
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2024 2,744 24,138 19,370 46,252
As at 31 December 2024 2,744 24,138 19,370 46,252
Depreciation
As at 1 January 2024 2,401 23,959 17,576 43,936
As at 31 December 2024 2,401 23,959 17,576 43,936
Net Book Value
As at 31 December 2024 343 179 1,794 2,316
As at 1 January 2024 343 179 1,794 2,316
6. Stocks
2024 2023
£ £
Finished goods 11,540 14,260
7. Debtors
2024 2023
£ £
Due within one year
Other debtors 10,681 8,165
Due after more than one year
Trade debtors 4,841 2,281
15,522 10,446
Page 3
Page 4
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,759 10,263
Bank loans and overdrafts 6,857 3,656
Other taxes and social security - 1,685
VAT 367 367
Other creditors 1,879 1,879
Director's loan account 19,096 18,973
35,958 36,823
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 5 5
Page 4