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 06709175 Mr David Tigg Ms Rachel Coll true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06709175 2023-09-30 06709175 2024-09-30 06709175 2023-10-01 2024-09-30 06709175 frs-core:CurrentFinancialInstruments 2024-09-30 06709175 frs-core:FurnitureFittings 2024-09-30 06709175 frs-core:FurnitureFittings 2023-10-01 2024-09-30 06709175 frs-core:FurnitureFittings 2023-09-30 06709175 frs-core:PlantMachinery 2024-09-30 06709175 frs-core:PlantMachinery 2023-10-01 2024-09-30 06709175 frs-core:PlantMachinery 2023-09-30 06709175 frs-core:ShareCapital 2024-09-30 06709175 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 06709175 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 06709175 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 06709175 frs-bus:SmallEntities 2023-10-01 2024-09-30 06709175 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 06709175 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 06709175 1 2023-10-01 2024-09-30 06709175 frs-bus:Director1 2023-10-01 2024-09-30 06709175 frs-bus:Director2 2023-10-01 2024-09-30 06709175 frs-core:CurrentFinancialInstruments 1 2024-09-30 06709175 frs-countries:EnglandWales 2023-10-01 2024-09-30 06709175 2022-09-30 06709175 2023-09-30 06709175 2022-10-01 2023-09-30 06709175 frs-core:CurrentFinancialInstruments 2023-09-30 06709175 frs-core:ShareCapital 2023-09-30 06709175 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 06709175 frs-core:CurrentFinancialInstruments 1 2023-09-30
Registered number: 06709175
Tigg Coll Architects Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Passman Leonard Associates Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06709175
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 226,474 127,087
226,474 127,087
CURRENT ASSETS
Debtors 5 427,057 365,804
Cash at bank and in hand 405,026 176,652
832,083 542,456
Creditors: Amounts Falling Due Within One Year 6 (603,845 ) (401,472 )
NET CURRENT ASSETS (LIABILITIES) 228,238 140,984
TOTAL ASSETS LESS CURRENT LIABILITIES 454,712 268,071
PROVISIONS FOR LIABILITIES
Deferred Taxation (43,030 ) (24,146 )
NET ASSETS 411,682 243,925
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 411,680 243,923
SHAREHOLDERS' FUNDS 411,682 243,925
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
Ms Rachel Coll
Director
27 June 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
Tigg Coll Architects Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06709175 . The registered office is Addison Studio, 188a Blythe Road, London, W14 0HD.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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 33% straight line
Fixtures & Fittings 20% straight line
2.4. 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.
Page 3
Page 4
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 28 27
28 27
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2023 232,141 345,614 577,755
Additions 11,973 154,037 166,010
As at 30 September 2024 244,114 499,651 743,765
Depreciation
As at 1 October 2023 198,605 252,063 450,668
Provided during the period 17,680 48,943 66,623
As at 30 September 2024 216,285 301,006 517,291
Net Book Value
As at 30 September 2024 27,829 198,645 226,474
As at 1 October 2023 33,536 93,551 127,087
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 221,032 224,556
Prepayments and accrued income 30,566 26,700
Other debtors - 19,089
Amounts owed by associates 175,459 95,459
427,057 365,804
Included in amounts owed by associates is an amount of £175,459 (2023 - £95,459) owed by Discoyellow Limited, a company incorporated and registered in the United Kingdom, in which Mrs. R. Tigg and Mr. D. Tigg are directors and shareholders. 
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 53,707 98,325
Corporation tax 143,924 20,595
Other taxes and social security 24,118 23,703
VAT 97,213 81,453
Other creditors 51,375 51,732
Pension Payable 4,567 3,819
Accruals and deferred income 3,000 2,000
Directors' loan accounts 4,546 3,845
Dividends payable proposed 221,395 116,000
603,845 401,472
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
8. Related Party Transactions
During the year, the company paid rent totalling £120,000 (2023: £142,000) to Discoyellow Limited, a company registered and incorporated in the United Kingdom, in which Mrs. R. Tigg and Mr. D. Tigg are both directors and shareholders.
9. Ultimate Controlling Party
There is no controlling interest by virtue of the fact that no one shareholder owns more than 50% of the shares.
Page 5