Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 13074121 Mrs Tracy Carter Mrs Tracy Carter Mr Andrew Carter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13074121 2023-12-31 13074121 2024-12-31 13074121 2024-01-01 2024-12-31 13074121 frs-core:CurrentFinancialInstruments 2024-12-31 13074121 frs-core:ComputerEquipment 2024-12-31 13074121 frs-core:ComputerEquipment 2024-01-01 2024-12-31 13074121 frs-core:ComputerEquipment 2023-12-31 13074121 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 13074121 frs-core:FurnitureFittings 2024-12-31 13074121 frs-core:FurnitureFittings 2024-01-01 2024-12-31 13074121 frs-core:FurnitureFittings 2023-12-31 13074121 frs-core:OtherResidualIntangibleAssets 2024-12-31 13074121 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 13074121 frs-core:OtherResidualIntangibleAssets 2023-12-31 13074121 frs-core:ShareCapital 2024-12-31 13074121 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13074121 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13074121 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 13074121 frs-bus:SmallEntities 2024-01-01 2024-12-31 13074121 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13074121 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13074121 frs-bus:Director1 2024-01-01 2024-12-31 13074121 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 13074121 frs-bus:CompanySecretary2 2024-01-01 2024-12-31 13074121 frs-countries:EnglandWales 2024-01-01 2024-12-31 13074121 2022-12-31 13074121 2023-12-31 13074121 2023-01-01 2023-12-31 13074121 frs-core:CurrentFinancialInstruments 2023-12-31 13074121 frs-core:ShareCapital 2023-12-31 13074121 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 13074121
Tlc Retail Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Spicer & Co UK Limited
Chartered Accountants
Staple House
5 Eleanors Cross
Dunstable
Bedfordshire
LU6 1SU
Tlc Retail Consulting Ltd
Contents
Contents

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

Page 1
Tlc Retail Consulting Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 13074121

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 3,292 |  | 4,292
Tangible Assets | 5 |  | 2,377 |  | 1,803
|  |  | 5,669 |  | 6,095
CURRENT ASSETS
Debtors | 6 | - |  | 3,399 |
Cash at bank and in hand |  | 34,918 |  | 30,422 |
|  | 34,918 |  | 33,821 |
Creditors: Amounts Falling Due Within One Year | 7 | (6,166 ) |  | (8,150 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 28,752 |  | 25,671
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 34,421 |  | 31,766
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (594 ) |  | (451 )
NET ASSETS |  |  | 33,827 |  | 31,315
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 33,826 |  | 31,314
SHAREHOLDERS' FUNDS |  |  | 33,827 |  | 31,315

Page 1
Page 2
Tlc Retail Consulting 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Mrs Tracy Carter Director
04/09/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Tlc Retail Consulting Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Tlc Retail Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13074121 . The registered office is Elmwood House, Luton Road, Chalton, Bedfordshire, LU4 9UG.
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. Going Concern Disclosure
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existance for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website costs. It is amortised to profit and loss account over its estimated economic life of five years.
2.5. 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:

Fixtures & Fittings | Over 5 years
Computer Equipment | Over 5 years

2.6. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.7. 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.
Page 3
Page 4
Tlc Retail Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.8. 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: 2 (2023: 1)
2 1
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2024 | 5,000
As at 31 December 2024 | 5,000
Amortisation
As at 1 January 2024 | 708
Provided during the period | 1,000
As at 31 December 2024 | 1,708
Net Book Value
As at 31 December 2024 | 3,292
As at 1 January 2024 | 4,292

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | 1,960 | - | 1,960
Additions | - | 1,096 | 1,096
As at 31 December 2024 | 1,960 | 1,096 | 3,056
Depreciation
As at 1 January 2024 | 157 | - | 157
Provided during the period | 392 | 130 | 522
As at 31 December 2024 | 549 | 130 | 679
Net Book Value
As at 31 December 2024 | 1,411 | 966 | 2,377
As at 1 January 2024 | 1,803 | - | 1,803

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 3,399

Page 4
Page 5
Tlc Retail Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Other creditors | 89 |  | 376
Taxation and social security | 6,077 |  | 7,774
| 6,166 |  | 8,150

8. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Reserves
The Profit and Loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholder. This is a distributable reserve.
Page 5