Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 12304399 Mr RICHARD CONSTANTINOU Mr JORDAN TRAYNOR iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12304399 2024-03-31 12304399 2025-03-31 12304399 2024-04-01 2025-03-31 12304399 frs-core:CurrentFinancialInstruments 2025-03-31 12304399 frs-core:Non-currentFinancialInstruments 2025-03-31 12304399 frs-core:ComputerEquipment 2025-03-31 12304399 frs-core:ComputerEquipment 2024-04-01 2025-03-31 12304399 frs-core:ComputerEquipment 2024-03-31 12304399 frs-core:PlantMachinery 2025-03-31 12304399 frs-core:PlantMachinery 2024-04-01 2025-03-31 12304399 frs-core:PlantMachinery 2024-03-31 12304399 frs-core:SharePremium 2025-03-31 12304399 frs-core:ShareCapital 2025-03-31 12304399 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12304399 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12304399 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12304399 frs-bus:SmallEntities 2024-04-01 2025-03-31 12304399 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12304399 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12304399 frs-bus:Director1 2024-04-01 2025-03-31 12304399 frs-bus:Director2 2024-04-01 2025-03-31 12304399 frs-core:CurrentFinancialInstruments 1 2025-03-31 12304399 frs-core:Non-currentFinancialInstruments 1 2025-03-31 12304399 frs-countries:EnglandWales 2024-04-01 2025-03-31 12304399 2023-03-31 12304399 2024-03-31 12304399 2023-04-01 2024-03-31 12304399 frs-core:CurrentFinancialInstruments 2024-03-31 12304399 frs-core:Non-currentFinancialInstruments 2024-03-31 12304399 frs-core:SharePremium 2024-03-31 12304399 frs-core:ShareCapital 2024-03-31 12304399 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 12304399 frs-core:CurrentFinancialInstruments 1 2024-03-31 12304399 frs-core:Non-currentFinancialInstruments 1 2024-03-31
Registered number: 12304399
Truffle Guys Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
BUTT & CO ACCOUNTANTS LTD
Truffle Guys Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Truffle Guys Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 12304399

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,762 |  | 2,203
|  |  | 1,762 |  | 2,203
CURRENT ASSETS
Stocks | 5 | 114,869 |  | 89,161 |
Debtors | 6 | 22,138 |  | 35,322 |
Cash at bank and in hand |  | 95,268 |  | 865 |
|  | 232,275 |  | 125,348 |
Creditors: Amounts Falling Due Within One Year | 7 | (247,608 ) |  | (299,694 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (15,333 ) |  | (174,346 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (13,571 ) |  | (172,143 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (74,638 ) |  | (44,177 )
NET LIABILITIES |  |  | (88,209 ) |  | (216,320 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 108 |  | 100
Share premium account |  |  | 144,656 |  | -
Profit and Loss Account |  |  | (232,973 ) |  | (216,420 )
SHAREHOLDERS' FUNDS |  |  | (88,209) |  | (216,320)

Page 1
Page 2
Truffle Guys Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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.
On behalf of the board

Mr RICHARD CONSTANTINOU Director
02/09/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Truffle Guys Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Truffle Guys Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12304399 . The registered office is 78 St. Johns Road, Epping, CM16 5DP.
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. 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.
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 | 20% Reducing Balance
Office Equipment | 20% Reducing Balance

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 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.
Page 3
Page 4
Truffle Guys Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any
impairment losses for bad and doubtful debts. Loans and other financial assets are initially
recognised at transaction price including any transaction costs and subsequently measured at
amortised cost determined using the effective interest method, less any impairment losses for bad
and doubtful debts
2.9. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans
and other financial liabilities are initially recognised at transaction price net of any transaction costs
and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Office Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 1,155 | 3,534 | 4,689
As at 31 March 2025 | 1,155 | 3,534 | 4,689
Depreciation
As at 1 April 2024 | 777 | 1,709 | 2,486
Provided during the period | 76 | 365 | 441
As at 31 March 2025 | 853 | 2,074 | 2,927
Net Book Value
As at 31 March 2025 | 302 | 1,460 | 1,762
As at 1 April 2024 | 378 | 1,825 | 2,203

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 114,869 |  | 89,161

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,965 |  | 2,768
Prepayments and accrued income | 13,267 |  | 21,422
Other debtors | 3,906 |  | 6,649
VAT | - |  | 4,483
| 22,138 |  | 35,322

Page 4
Page 5
Truffle Guys Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 64,103 |  | 148,089
Bank loans and overdrafts | - |  | 14,579
Other loans | 126,378 |  | 49,768
Other taxes and social security | 2,857 |  | 345
VAT | 1,369 |  | -
Other creditors | 47,551 |  | 55,510
Bounce back loan within 1 year | 3,500 |  | 3,500
Accruals and deferred income | 1,850 |  | 25,103
Directors' loan accounts | - |  | 2,800
| 247,608 |  | 299,694

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 70,999 |  | 36,779
Bounce back loan more than 1 year | 3,639 |  | 7,398
| 74,638 |  | 44,177

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 108 |  | 100

Page 5