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 10734232 Mr Peter Beer Dr William Beer Mrs Rachel Hannan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10734232 2024-03-31 10734232 2025-03-31 10734232 2024-04-01 2025-03-31 10734232 frs-core:CurrentFinancialInstruments 2025-03-31 10734232 frs-core:Non-currentFinancialInstruments 2025-03-31 10734232 frs-core:ComputerEquipment 2025-03-31 10734232 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10734232 frs-core:ComputerEquipment 2024-03-31 10734232 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 10734232 frs-core:FurnitureFittings 2025-03-31 10734232 frs-core:FurnitureFittings 2024-04-01 2025-03-31 10734232 frs-core:FurnitureFittings 2024-03-31 10734232 frs-core:OtherResidualIntangibleAssets 2025-03-31 10734232 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 10734232 frs-core:OtherResidualIntangibleAssets 2024-03-31 10734232 frs-core:PlantMachinery 2025-03-31 10734232 frs-core:PlantMachinery 2024-04-01 2025-03-31 10734232 frs-core:PlantMachinery 2024-03-31 10734232 frs-core:SharePremium 2025-03-31 10734232 frs-core:ShareCapital 2025-03-31 10734232 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10734232 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10734232 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10734232 frs-bus:SmallEntities 2024-04-01 2025-03-31 10734232 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10734232 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10734232 frs-core:UnlistedNon-exchangeTraded 2025-03-31 10734232 frs-core:UnlistedNon-exchangeTraded 2024-03-31 10734232 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 10734232 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 10734232 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 10734232 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 10734232 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 10734232 frs-bus:Director1 2024-04-01 2025-03-31 10734232 frs-bus:Director2 2024-04-01 2025-03-31 10734232 frs-bus:Director3 2024-04-01 2025-03-31 10734232 frs-countries:EnglandWales 2024-04-01 2025-03-31 10734232 2023-03-31 10734232 2024-03-31 10734232 2023-04-01 2024-03-31 10734232 frs-core:CurrentFinancialInstruments 2024-03-31 10734232 frs-core:Non-currentFinancialInstruments 2024-03-31 10734232 frs-core:SharePremium 2024-03-31 10734232 frs-core:ShareCapital 2024-03-31 10734232 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10734232
Tunley Environmental Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 10734232
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,213 578
Tangible Assets 5 40,767 29,005
Investments 6 100 -
42,080 29,583
CURRENT ASSETS
Debtors 7 222,390 347,197
Cash at bank and in hand 209,381 123,896
431,771 471,093
Creditors: Amounts Falling Due Within One Year 8 (211,867 ) (302,602 )
NET CURRENT ASSETS (LIABILITIES) 219,904 168,491
TOTAL ASSETS LESS CURRENT LIABILITIES 261,984 198,074
Creditors: Amounts Falling Due After More Than One Year 9 (2,174 ) (8,970 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,746 ) (5,511 )
NET ASSETS 252,064 183,593
CAPITAL AND RESERVES
Called up share capital 10 105 105
Share premium account 74,995 74,995
Profit and Loss Account 176,964 108,493
SHAREHOLDERS' FUNDS 252,064 183,593
Page 1
Page 2
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 Peter Beer
Director
Dr William Beer
Director
15th July 2025
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Tunley Environmental Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10734232 . The registered office is 9 High Ash Crescent, Leeds, LS17 8RP.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets represent trademarks and licences. They are amortised to profit and loss account over their estimated economic life of 10 years.
2.4. 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
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
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.
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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 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.
2.7. 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. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.9. 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: 20 (2024: 16)
20 16
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4. Intangible Assets
Other
£
Cost
As at 1 April 2024 590
Additions 910
As at 31 March 2025 1,500
Amortisation
As at 1 April 2024 12
Provided during the period 275
As at 31 March 2025 287
Net Book Value
As at 31 March 2025 1,213
As at 1 April 2024 578
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 3,020 30,355 20,123 53,498
Additions 13,231 1,134 9,645 24,010
As at 31 March 2025 16,251 31,489 29,768 77,508
Depreciation
As at 1 April 2024 63 21,467 2,963 24,493
Provided during the period 4,063 2,257 5,928 12,248
As at 31 March 2025 4,126 23,724 8,891 36,741
Net Book Value
As at 31 March 2025 12,125 7,765 20,877 40,767
As at 1 April 2024 2,957 8,888 17,160 29,005
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6. Investments
Unlisted
£
Cost
As at 1 April 2024 -
Additions 100
As at 31 March 2025 100
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 100
As at 1 April 2024 -
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 144,629 234,896
Amounts owed by group undertakings 2,269 1,285
Other debtors 75,492 111,016
222,390 347,197
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 22,379 34,472
Bank loans and overdrafts 7,200 7,200
Other creditors 96,516 175,132
Taxation and social security 85,772 85,798
211,867 302,602
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,174 8,970
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 105 105
11. Related Party Transactions
At the balance sheet date, £2,369 (2024 £1,285) was due from Tunley LLC, a company registered in the USA under common control.
Dividends of £5,000, £893 & £473 were paid to directors Dr W Beer, Mr P Beer and Mrs R Hannan respectively, during the period. Further dividends of £5,147 & £12,353 were paid to Mrs B & Mrs V Beer respectively, relatives of Dr W beer.
No further related party transactions were undertaken during the period such as are required to be disclosed under FRS 102 (Section 1A).
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