Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 13725789 Mrs T L Hopcroft Mr L J Hopcroft Mrs T Hopcroft and Mr L Hopcroft false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13725789 2024-03-31 13725789 2025-03-31 13725789 2024-04-01 2025-03-31 13725789 frs-core:CurrentFinancialInstruments 2025-03-31 13725789 frs-core:Non-currentFinancialInstruments 2025-03-31 13725789 frs-core:BetweenOneFiveYears 2025-03-31 13725789 frs-core:ComputerEquipment 2025-03-31 13725789 frs-core:ComputerEquipment 2024-04-01 2025-03-31 13725789 frs-core:ComputerEquipment 2024-03-31 13725789 frs-core:MotorVehicles 2025-03-31 13725789 frs-core:MotorVehicles 2024-04-01 2025-03-31 13725789 frs-core:MotorVehicles 2024-03-31 13725789 frs-core:PlantMachinery 2025-03-31 13725789 frs-core:PlantMachinery 2024-04-01 2025-03-31 13725789 frs-core:PlantMachinery 2024-03-31 13725789 frs-core:WithinOneYear 2025-03-31 13725789 frs-core:ShareCapital 2025-03-31 13725789 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13725789 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13725789 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13725789 frs-bus:SmallEntities 2024-04-01 2025-03-31 13725789 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13725789 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13725789 1 2024-04-01 2025-03-31 13725789 frs-bus:Director1 2024-04-01 2025-03-31 13725789 frs-bus:Director2 2024-04-01 2025-03-31 13725789 frs-countries:EnglandWales 2024-04-01 2025-03-31 13725789 2023-03-31 13725789 2024-03-31 13725789 2023-04-01 2024-03-31 13725789 frs-core:CurrentFinancialInstruments 2024-03-31 13725789 frs-core:Non-currentFinancialInstruments 2024-03-31 13725789 frs-core:BetweenOneFiveYears 2024-03-31 13725789 frs-core:WithinOneYear 2024-03-31 13725789 frs-core:ShareCapital 2024-03-31 13725789 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13725789
Tessa the Saddler Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13725789
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,568 12,868
9,568 12,868
CURRENT ASSETS
Stocks 5 55,325 51,097
Debtors 6 908 2,003
Cash at bank and in hand 16,302 24,492
72,535 77,592
Creditors: Amounts Falling Due Within One Year 7 (58,306 ) (69,283 )
NET CURRENT ASSETS (LIABILITIES) 14,229 8,309
TOTAL ASSETS LESS CURRENT LIABILITIES 23,797 21,177
Creditors: Amounts Falling Due After More Than One Year 8 (2,383 ) (6,467 )
NET ASSETS 21,414 14,710
CAPITAL AND RESERVES
Called up share capital 10 110 110
Profit and Loss Account 21,304 14,600
SHAREHOLDERS' FUNDS 21,414 14,710
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For the year ending 31 March 2025 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 T L Hopcroft
Director
6 June 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
Tessa the Saddler Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13725789 . The registered office is Yew Tree House, Lewes Road, Forest Row, East Sussex, RH18 5AA.
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 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% straight line
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.
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2.5. Stocks and Work in Progress
Stocks 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income, in which case, the current tax is also recognised in other comprehensive income.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 5,240 21,103 441 26,784
As at 31 March 2025 5,240 21,103 441 26,784
Depreciation
As at 1 April 2024 2,869 10,716 331 13,916
Provided during the period 593 2,597 110 3,300
As at 31 March 2025 3,462 13,313 441 17,216
Net Book Value
As at 31 March 2025 1,778 7,790 - 9,568
As at 1 April 2024 2,371 10,387 110 12,868
5. Stocks
2025 2024
£ £
Stock 55,325 51,097
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 908 2,003
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,085 4,085
Trade creditors 17,006 11,647
Other creditors 25,243 39,470
Taxation and social security 11,972 14,081
58,306 69,283
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 2,383 6,467
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,085 4,085
Later than one year and not later than five years 2,383 6,467
6,468 10,552
6,468 10,552
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 110 110
11. Directors Advances, Credits and Guarantees
Included in other creditors due within one year is a loan from the directors, Mrs T Hopcroft and Mr L Hopcroft amounting to £27,325 (2023: £32,120).
12. Controlling Party
The company was controlled throughout the period by its directors, Mrs T Hopcroft and Mr L Hopcroft , by
virtue of the fact that between them they own the majority of the company’s ordinary issued share capital.
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