Acorah Software Products - Accounts Production 16.3.350 false true true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 09709922 Mr Kevin Viner Mrs Jillian Viner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09709922 2023-09-30 09709922 2024-09-30 09709922 2023-10-01 2024-09-30 09709922 frs-core:CurrentFinancialInstruments 2024-09-30 09709922 frs-core:Non-currentFinancialInstruments 2024-09-30 09709922 frs-core:ComputerEquipment 2024-09-30 09709922 frs-core:ComputerEquipment 2023-10-01 2024-09-30 09709922 frs-core:ComputerEquipment 2023-09-30 09709922 frs-core:FurnitureFittings 2024-09-30 09709922 frs-core:FurnitureFittings 2023-10-01 2024-09-30 09709922 frs-core:FurnitureFittings 2023-09-30 09709922 frs-core:NetGoodwill 2024-09-30 09709922 frs-core:NetGoodwill 2023-10-01 2024-09-30 09709922 frs-core:NetGoodwill 2023-09-30 09709922 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 09709922 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 09709922 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 09709922 frs-core:PlantMachinery 2024-09-30 09709922 frs-core:PlantMachinery 2023-10-01 2024-09-30 09709922 frs-core:PlantMachinery 2023-09-30 09709922 frs-core:CapitalRedemptionReserve 2024-09-30 09709922 frs-core:ShareCapital 2024-09-30 09709922 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09709922 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09709922 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 09709922 frs-bus:SmallEntities 2023-10-01 2024-09-30 09709922 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09709922 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09709922 frs-bus:Director1 2023-10-01 2024-09-30 09709922 frs-bus:Director2 2023-10-01 2024-09-30 09709922 frs-countries:EnglandWales 2023-10-01 2024-09-30 09709922 2022-09-30 09709922 2023-09-30 09709922 2022-10-01 2023-09-30 09709922 frs-core:CurrentFinancialInstruments 2023-09-30 09709922 frs-core:Non-currentFinancialInstruments 2023-09-30 09709922 frs-core:CapitalRedemptionReserve 2023-09-30 09709922 frs-core:ShareCapital 2023-09-30 09709922 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 09709922
TPA Leisure 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: 09709922
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 269,859 279,463
269,859 279,463
CURRENT ASSETS
Stocks 6 5,000 4,500
Debtors 7 1,805 3,181
Cash at bank and in hand 15,919 28,274
22,724 35,955
Creditors: Amounts Falling Due Within One Year 8 (42,837 ) (25,427 )
NET CURRENT ASSETS (LIABILITIES) (20,113 ) 10,528
TOTAL ASSETS LESS CURRENT LIABILITIES 249,746 289,991
Creditors: Amounts Falling Due After More Than One Year 9 (276,597 ) (286,681 )
NET (LIABILITIES)/ASSETS (26,851 ) 3,310
CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Capital redemption reserve 2,250 2,250
Profit and Loss Account (30,101 ) 60
SHAREHOLDERS' FUNDS (26,851) 3,310
Page 1
Page 2
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 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 Kevin Viner
Director
25/06/2025
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
TPA Leisure Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09709922 . The registered office is The Falmouth Arms, Ladock, Truro, TR2 4PG.
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. Going Concern Disclosure
The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements.  Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements.  Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.5. 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:
Freehold 2% straight line
Plant & Machinery 25% straight line
Fixtures & Fittings 15% reducing balance
Computer Equipment 33% straight line
2.6. 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: 7 (2023: 7)
7 7
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 1
As at 30 September 2024 1
Amortisation
As at 1 October 2023 1
As at 30 September 2024 1
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 307,010 10,899 56,183 1,979 376,071
Additions - 1,701 150 167 2,018
As at 30 September 2024 307,010 12,600 56,333 2,146 378,089
Depreciation
As at 1 October 2023 51,234 6,970 36,510 1,894 96,608
Provided during the period 6,140 2,368 2,974 140 11,622
As at 30 September 2024 57,374 9,338 39,484 2,034 108,230
Net Book Value
As at 30 September 2024 249,636 3,262 16,849 112 269,859
As at 1 October 2023 255,776 3,929 19,673 85 279,463
6. Stocks
2024 2023
£ £
Stock 5,000 4,500
7. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,805 3,181
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,481 7,248
Bank loans and overdrafts 10,083 9,835
Other creditors 23,654 4,553
Taxation and social security 6,619 3,791
42,837 25,427
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 8,597 18,681
Other loans 268,000 268,000
276,597 286,681
10. Secured Creditors
There is a fixed and floating charge over the freehold property against the below loan from Adrian Johnson Investments Limited.
2024 2023
£ £
Other Creditors 268,000 268,000
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5