Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 05642386 Mr Robert Williams Mrs Lara Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05642386 2023-12-31 05642386 2024-12-31 05642386 2024-01-01 2024-12-31 05642386 frs-core:CurrentFinancialInstruments 2024-12-31 05642386 frs-core:Non-currentFinancialInstruments 2024-12-31 05642386 frs-core:FurnitureFittings 2024-12-31 05642386 frs-core:FurnitureFittings 2024-01-01 2024-12-31 05642386 frs-core:FurnitureFittings 2023-12-31 05642386 frs-core:PlantMachinery 2024-12-31 05642386 frs-core:PlantMachinery 2024-01-01 2024-12-31 05642386 frs-core:PlantMachinery 2023-12-31 05642386 frs-core:ShareCapital 2024-12-31 05642386 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05642386 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05642386 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 05642386 frs-bus:SmallEntities 2024-01-01 2024-12-31 05642386 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05642386 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 05642386 frs-bus:Director1 2024-01-01 2024-12-31 05642386 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 05642386 frs-countries:EnglandWales 2024-01-01 2024-12-31 05642386 2022-12-31 05642386 2023-12-31 05642386 2023-01-01 2023-12-31 05642386 frs-core:CurrentFinancialInstruments 2023-12-31 05642386 frs-core:Non-currentFinancialInstruments 2023-12-31 05642386 frs-core:ShareCapital 2023-12-31 05642386 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 05642386
Telperion Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Arcadia Accountancy Limited
C/O Arcadia Accountancy Ltd
1 Manship Green
Shepton Mallet
Somerset
BA4 5RL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05642386
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 181,896 192,309
181,896 192,309
CURRENT ASSETS
Debtors 5 80,171 84,565
80,171 84,565
Creditors: Amounts Falling Due Within One Year 6 (177,695 ) (128,096 )
NET CURRENT ASSETS (LIABILITIES) (97,524 ) (43,531 )
TOTAL ASSETS LESS CURRENT LIABILITIES 84,372 148,778
Creditors: Amounts Falling Due After More Than One Year 7 (6,799 ) (16,799 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (495 ) (495 )
NET ASSETS 77,078 131,484
CAPITAL AND RESERVES
Called up share capital 9 4 4
Profit and Loss Account 77,074 131,480
SHAREHOLDERS' FUNDS 77,078 131,484
Page 1
Page 2
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 Robert Williams
Director
05/06/2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Telperion Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05642386 . The registered office is Marsh Farm, East Woodlands, Frome, Somerset, BA11 5EL.
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 Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 10% Straight line
Fixtures & Fittings 10% Straight line
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2024 15,380 331,564 346,944
Additions - 26,979 26,979
As at 31 December 2024 15,380 358,543 373,923
Depreciation
As at 1 January 2024 10,601 144,034 154,635
Provided during the period 1,538 35,854 37,392
As at 31 December 2024 12,139 179,888 192,027
Net Book Value
As at 31 December 2024 3,241 178,655 181,896
As at 1 January 2024 4,779 187,530 192,309
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 56,119 64,180
Other debtors (915 ) 20,385
Director's loan account 24,967 -
80,171 84,565
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 20,954 3,833
Bank loans and overdrafts 33,382 39,360
Corporation tax 56,465 45,182
VAT 27,061 18,270
Accruals and deferred income 39,833 21,450
Director's loan account - 1
177,695 128,096
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 6,799 16,799
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 495 495
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
10. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 154,069 128,802
11. Related Party Transactions
Included within creditors is a directors loan account for Mr Williams, the balance at 31 December 2024 was £34 (2023: £1). this loan is interest free, has no fixed repayment term and is repayable on demand.
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