Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 13019573 Mr Reuben James iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13019573 2023-12-31 13019573 2024-12-31 13019573 2024-01-01 2024-12-31 13019573 frs-core:CurrentFinancialInstruments 2024-12-31 13019573 frs-core:ComputerEquipment 2024-12-31 13019573 frs-core:ComputerEquipment 2024-01-01 2024-12-31 13019573 frs-core:ComputerEquipment 2023-12-31 13019573 frs-core:MotorVehicles 2024-12-31 13019573 frs-core:MotorVehicles 2024-01-01 2024-12-31 13019573 frs-core:MotorVehicles 2023-12-31 13019573 frs-core:PlantMachinery 2024-12-31 13019573 frs-core:PlantMachinery 2024-01-01 2024-12-31 13019573 frs-core:PlantMachinery 2023-12-31 13019573 frs-core:SharePremium 2024-12-31 13019573 frs-core:ShareCapital 2024-12-31 13019573 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13019573 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13019573 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 13019573 frs-bus:SmallEntities 2024-01-01 2024-12-31 13019573 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13019573 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13019573 frs-bus:Director1 2024-01-01 2024-12-31 13019573 frs-countries:EnglandWales 2024-01-01 2024-12-31 13019573 2022-12-31 13019573 2023-12-31 13019573 2023-01-01 2023-12-31 13019573 frs-core:CurrentFinancialInstruments 2023-12-31 13019573 frs-core:SharePremium 2023-12-31 13019573 frs-core:ShareCapital 2023-12-31 13019573 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 13019573
Tohren Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13019573
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,510 8,233
14,510 8,233
CURRENT ASSETS
Stocks 5 212,345 118,562
Debtors 6 33,794 40,838
Cash at bank and in hand 32,780 16,168
278,919 175,568
Creditors: Amounts Falling Due Within One Year 7 (235,251 ) (159,458 )
NET CURRENT ASSETS (LIABILITIES) 43,668 16,110
TOTAL ASSETS LESS CURRENT LIABILITIES 58,178 24,343
NET ASSETS 58,178 24,343
CAPITAL AND RESERVES
Called up share capital 8 35,718 35,718
Share premium account 59,242 59,242
Profit and Loss Account (36,782 ) (70,617 )
SHAREHOLDERS' FUNDS 58,178 24,343
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 Reuben James
Director
10/07/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tohren Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13019573 . The registered office is Unit 2 Station Yard Station Road, Stokesley, Middlesbrough, TS9 7AB.
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. 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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 2)
4 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 1,727 13,500 505 15,732
Additions 9,900 - 586 10,486
As at 31 December 2024 11,627 13,500 1,091 26,218
Depreciation
As at 1 January 2024 1,057 6,188 254 7,499
Provided during the period 620 3,375 214 4,209
As at 31 December 2024 1,677 9,563 468 11,708
Net Book Value
As at 31 December 2024 9,950 3,937 623 14,510
As at 1 January 2024 670 7,312 251 8,233
5. Stocks
2024 2023
£ £
Stock 212,345 118,562
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 15,293 31,503
Other debtors 18,501 9,335
33,794 40,838
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 38,406 8,316
Bank loans and overdrafts 1,558 -
Other loans 180,281 25,000
Other creditors 12,107 124,422
Taxation and social security 2,899 1,720
235,251 159,458
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 35,718 35,718
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