Acorah Software Products - Accounts Production 16.4.675 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 05761686 L Cooper J Cooper L Cooper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05761686 2024-01-31 05761686 2025-01-31 05761686 2024-02-01 2025-01-31 05761686 frs-core:Non-currentFinancialInstruments 2025-01-31 05761686 frs-core:ComputerEquipment 2024-02-01 2025-01-31 05761686 frs-core:ShareCapital 2025-01-31 05761686 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 05761686 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 05761686 frs-bus:AbridgedAccounts 2024-02-01 2025-01-31 05761686 frs-bus:SmallEntities 2024-02-01 2025-01-31 05761686 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 05761686 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 05761686 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-31 05761686 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-31 05761686 frs-bus:Director1 2024-02-01 2025-01-31 05761686 frs-bus:Director2 2024-02-01 2025-01-31 05761686 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 05761686 frs-countries:EnglandWales 2024-02-01 2025-01-31 05761686 2023-01-31 05761686 2024-01-31 05761686 2023-02-01 2024-01-31 05761686 frs-core:Non-currentFinancialInstruments 2024-01-31 05761686 frs-core:ShareCapital 2024-01-31 05761686 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 05761686 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-31
Registered number: 05761686
Thompson Cooper Properties Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 05761686
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,416 -
Investment Properties 6 3,877,000 3,945,000
3,878,416 3,945,000
CURRENT ASSETS
Debtors 97,976 -
Cash at bank and in hand 12,200 2,815
110,176 2,815
Creditors: Amounts Falling Due Within One Year (562,052 ) (408,059 )
NET CURRENT ASSETS (LIABILITIES) (451,876 ) (405,244 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,426,540 3,539,756
Creditors: Amounts Falling Due After More Than One Year (2,312,437 ) (2,373,447 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (270,335 ) (286,981 )
NET ASSETS 843,768 879,328
CAPITAL AND RESERVES
Called up share capital 7 180 180
Fair value reserve 8 809,943 860,943
Profit and Loss Account 33,645 18,205
SHAREHOLDERS' FUNDS 843,768 879,328
Page 1
Page 2
For the year ending 31 January 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
J Cooper
Director
30/07/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Thompson Cooper Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05761686 . The registered office is 689 Main Road Dovercourt, Harwich, Essex, CO12 4LZ.
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. 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:
Computer Equipment 33.33% Straight Line
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Interest Payable and Similar Charges
2025 2024
£ £
Bank loans and overdrafts 114,973 111,283
Page 3
Page 4
5. Tangible Assets
Total
£
Cost or Valuation
As at 1 February 2024 -
Additions 1,499
As at 31 January 2025 1,499
Depreciation
As at 1 February 2024 -
Provided during the period 83
As at 31 January 2025 83
Net Book Value
As at 31 January 2025 1,416
As at 1 February 2024 -
6. Investment Property
2025
£
Fair Value
As at 1 February 2024 3,945,000
Fair value adjustments (68,000 )
As at 31 January 2025 3,877,000
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 180 180
8. Reserves
Fair Value Reserve
£
As at 1 February 2024 860,943
Movements in fair value reserve (51,000)
As at 31 January 2025 809,943
Page 4