Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 December 2024 31 December 2024 07323616 Mr D Swindlehurst Mr R Jones true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07323616 2024-03-31 07323616 2024-12-31 07323616 2024-04-01 2024-12-31 07323616 frs-core:Non-currentFinancialInstruments 2024-12-31 07323616 frs-core:ComputerEquipment 2024-04-01 2024-12-31 07323616 frs-core:FurnitureFittings 2024-04-01 2024-12-31 07323616 frs-core:NetGoodwill 2024-04-01 2024-12-31 07323616 frs-core:ShareCapital 2024-12-31 07323616 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07323616 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2024-12-31 07323616 frs-bus:AbridgedAccounts 2024-04-01 2024-12-31 07323616 frs-bus:SmallEntities 2024-04-01 2024-12-31 07323616 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2024-12-31 07323616 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2024-12-31 07323616 1 2024-04-01 2024-12-31 07323616 frs-bus:Director1 2024-04-01 2024-12-31 07323616 frs-bus:Director2 2024-04-01 2024-12-31 07323616 frs-countries:EnglandWales 2024-04-01 2024-12-31 07323616 2023-03-31 07323616 2024-03-31 07323616 2023-04-01 2024-03-31 07323616 frs-core:Non-currentFinancialInstruments 2024-03-31 07323616 frs-core:ShareCapital 2024-03-31 07323616 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07323616
TCP (GB) Group Ltd
Unaudited ABRIDGED Financial Statements
For the Period 1 April 2024 to 31 December 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 07323616
31 December 2024 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 769,958 832,387
Tangible Assets 5 21,922 26,460
791,880 858,847
CURRENT ASSETS
Debtors 45,344 58,031
Cash at bank and in hand 11,708 2,886
57,052 60,917
Creditors: Amounts Falling Due Within One Year (325,731 ) (302,926 )
NET CURRENT ASSETS (LIABILITIES) (268,679 ) (242,009 )
TOTAL ASSETS LESS CURRENT LIABILITIES 523,201 616,838
Creditors: Amounts Falling Due After More Than One Year (567,458 ) (613,779 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,935 ) (1,935 )
NET (LIABILITIES)/ASSETS (46,192 ) 1,124
CAPITAL AND RESERVES
Called up share capital 6 300 300
Profit and Loss Account (46,492 ) 824
SHAREHOLDERS' FUNDS (46,192) 1,124
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For the period 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.
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 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr D Swindlehurst
Director
30 September 2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. General Information
TCP (GB) Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07323616 . The registered office is 10 the triangle, ng2 business park, nottingham, notts, NG2 1AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 comprises the invoiced value of services supplied by the company, net of Value Added Tax.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 25% reducing balance
Computer Equipment 25% reducing balance
2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Group accounts exemption
The company is part of a small group. the company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was  9 (2024: 11)
9 11
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4. Intangible Assets
Total
£
Cost
As at 1 April 2024 975,034
As at 31 December 2024 975,034
Amortisation
As at 1 April 2024 142,647
Impairment losses 62,429
As at 31 December 2024 205,076
Net Book Value
As at 31 December 2024 769,958
As at 1 April 2024 832,387
5. Tangible Assets
Total
£
Cost
As at 1 April 2024 117,442
Additions 423
As at 31 December 2024 117,865
Depreciation
As at 1 April 2024 90,982
Provided during the period 4,961
As at 31 December 2024 95,943
Net Book Value
As at 31 December 2024 21,922
As at 1 April 2024 26,460
6. Share Capital
31 December 2024 31 March 2024
£ £
Allotted, Called up and fully paid 300 300
7. Post Balance Sheet Events
On 10 January 2025 the company entered a Creditors Voluntatary Agreement. The terms of the agreement are available on Companies House. The agreement will enable to company to continue trading. 
8. Related Party Transactions
The company has taken advantage of the exemption in FRS102 Section 1A from disclosing transactions with other members of the group.
9. Ultimate Controlling Party
The company's ultimate controlling party is the directors by virtue of their control of 100% of the issued share capital in the company.
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