Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 12052110 Mr Patrick McGrath Mrs Mary McGrath Mr Quraish Adamally iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12052110 2023-12-31 12052110 2024-12-31 12052110 2024-01-01 2024-12-31 12052110 frs-core:CurrentFinancialInstruments 2024-12-31 12052110 frs-core:Non-currentFinancialInstruments 2024-12-31 12052110 frs-core:ShareCapital 2024-12-31 12052110 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12052110 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12052110 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12052110 frs-bus:SmallEntities 2024-01-01 2024-12-31 12052110 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12052110 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12052110 frs-bus:Director1 2024-01-01 2024-12-31 12052110 frs-bus:Director2 2024-01-01 2024-12-31 12052110 frs-bus:Director3 2024-01-01 2024-12-31 12052110 frs-countries:EnglandWales 2024-01-01 2024-12-31 12052110 2022-12-31 12052110 2023-12-31 12052110 2023-01-01 2023-12-31 12052110 frs-core:CurrentFinancialInstruments 2023-12-31 12052110 frs-core:Non-currentFinancialInstruments 2023-12-31 12052110 frs-core:ShareCapital 2023-12-31 12052110 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12052110
TCA Freeholds Ltd
Financial Statements
For The Year Ended 31 December 2024
Outsourced ACC Ltd
High Street Centre, 137-139 High Street
Beckenham
Kent
BR3 1AG
TCA Freeholds Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
TCA Freeholds Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 12052110

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 9,750,000 |  | 9,750,000
|  |  | 9,750,000 |  | 9,750,000
CURRENT ASSETS
Stocks | 5 | 13,597,009 |  | - |
Debtors | 6 | 655,762 |  | (1,046,676 ) |
Cash at bank and in hand |  | 193,093 |  | 109,429 |
|  | 14,445,864 |  | (937,247 ) |
Creditors: Amounts Falling Due Within One Year | 7 | (11,197,337 ) |  | (180,490 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,248,527 |  | (1,117,737 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 12,998,527 |  | 8,632,263
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (6,050,000 ) |  | (6,250,000 )
NET ASSETS |  |  | 6,948,527 |  | 2,382,263
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 6,948,427 |  | 2,382,163
SHAREHOLDERS' FUNDS |  |  | 6,948,527 |  | 2,382,263

Page 1
Page 2
TCA Freeholds Ltd
Balance Sheet (continued)
As At 31 December 2024
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 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 Patrick McGrath Director
26th June 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
TCA Freeholds Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
TCA Freeholds Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12052110 . The registered office is 137-139 High Street, Beckenham, Beckenham, Kent, BR3 1AG.
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.
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. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: 3)
- 3
Page 3
Page 4
TCA Freeholds Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Investment Property

| 2024
--- | ---
| £
Fair Value
As at 1 January 2024 and 31 December 2024 | 9,750,000

5. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Work in progress | 13,597,009 |  | -

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 72,899 |  | 97,177
Other debtors | 486,472 |  | (1,240,244)
| 559,371 |  | (1,143,067 )
Due after more than one year
Other debtors | 96,391 |  | 96,391
| 655,762 |  | (1,046,676 )

7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,756,396 |  | 22,057
Other creditors | 4,440,941 |  | 149,263
Taxation and social security | - |  | 9,170
| 11,197,337 |  | 180,490

8. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 6,050,000 |  | 6,250,000

9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4