Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 10959314 Ms Georgina Jefferson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10959314 2023-09-30 10959314 2024-09-30 10959314 2023-10-01 2024-09-30 10959314 frs-core:CurrentFinancialInstruments 2024-09-30 10959314 frs-core:Non-currentFinancialInstruments 2024-09-30 10959314 frs-core:NetGoodwill 2024-09-30 10959314 frs-core:NetGoodwill 2023-10-01 2024-09-30 10959314 frs-core:NetGoodwill 2023-09-30 10959314 frs-core:MotorVehicles 2023-10-01 2024-09-30 10959314 frs-core:PlantMachinery 2024-09-30 10959314 frs-core:PlantMachinery 2023-10-01 2024-09-30 10959314 frs-core:PlantMachinery 2023-09-30 10959314 frs-core:ShareCapital 2024-09-30 10959314 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10959314 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10959314 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 10959314 frs-bus:SmallEntities 2023-10-01 2024-09-30 10959314 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10959314 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 10959314 frs-bus:Director1 2023-10-01 2024-09-30 10959314 frs-countries:EnglandWales 2023-10-01 2024-09-30 10959314 2022-09-30 10959314 2023-09-30 10959314 2022-10-01 2023-09-30 10959314 frs-core:CurrentFinancialInstruments 2023-09-30 10959314 frs-core:Non-currentFinancialInstruments 2023-09-30 10959314 frs-core:ShareCapital 2023-09-30 10959314 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 10959314
Tinies (Yorks and North East) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10959314
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 57,750 81,500
Tangible Assets 5 97 121
57,847 81,621
CURRENT ASSETS
Debtors 6 122,432 144,562
Cash at bank and in hand 89,485 92,242
211,917 236,804
Creditors: Amounts Falling Due Within One Year 7 (217,530 ) (232,039 )
NET CURRENT ASSETS (LIABILITIES) (5,613 ) 4,765
TOTAL ASSETS LESS CURRENT LIABILITIES 52,234 86,386
Creditors: Amounts Falling Due After More Than One Year 8 (25,024 ) (30,293 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (23 ) (23 )
NET ASSETS 27,187 56,070
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 27,087 55,970
SHAREHOLDERS' FUNDS 27,187 56,070
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For the year ending 30 September 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 her 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
Ms Georgina Jefferson
Director
28 March 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
Tinies (Yorks and North East) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10959314 . The registered office is 5 Aspin Park Way, Knaresborough, North Yorkshire, HG5 8HL.
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 invoiced value of goods and services supplied by the company, net of Value Added Tax aand trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised evenly over its estimated useful life of ten years.
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 20% reducing balance method
Motor Vehicles 20% reducing balance method
2.5. 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.

Basic financial assets
Basic financial assets, which include debtors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to substance of contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for good or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
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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 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.
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. Equity Instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at teh discretion of the company.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 114 (2023: 114)
114 114
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 147,500
Revaluations (10,000 )
As at 30 September 2024 137,500
Amortisation
As at 1 October 2023 66,000
Provided during the period 13,750
As at 30 September 2024 79,750
Net Book Value
As at 30 September 2024 57,750
As at 1 October 2023 81,500
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5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2023 462
As at 30 September 2024 462
Depreciation
As at 1 October 2023 341
Provided during the period 24
As at 30 September 2024 365
Net Book Value
As at 30 September 2024 97
As at 1 October 2023 121
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 120,995 143,298
Prepayments and accrued income 1,437 1,264
122,432 144,562
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,692 2,042
Bank loans and overdrafts 5,384 5,122
Corporation tax 5,135 16,703
Other taxes and social security 5,181 3,691
VAT 34,396 41,127
Other creditors 67,939 64,441
Accruals and deferred income 4,155 3,533
Director's loan account 93,648 95,380
217,530 232,039
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 25,024 30,293
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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