Acorah Software Products - Accounts Production 16.5.460 false true true false 30 January 2024 31 January 2025 31 January 2025 15453871 Mr KAYATHEEPAN NAVARATNAM iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15453871 2024-01-29 15453871 2025-01-31 15453871 2024-01-30 2025-01-31 15453871 frs-core:CurrentFinancialInstruments 2025-01-31 15453871 frs-core:FurnitureFittings 2025-01-31 15453871 frs-core:FurnitureFittings 2024-01-30 2025-01-31 15453871 frs-core:FurnitureFittings 2024-01-29 15453871 frs-core:NetGoodwill 2025-01-31 15453871 frs-core:NetGoodwill 2024-01-30 2025-01-31 15453871 frs-core:NetGoodwill 2024-01-29 15453871 frs-core:ShareCapital 2025-01-31 15453871 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 15453871 frs-bus:PrivateLimitedCompanyLtd 2024-01-30 2025-01-31 15453871 frs-bus:FilletedAccounts 2024-01-30 2025-01-31 15453871 frs-bus:SmallEntities 2024-01-30 2025-01-31 15453871 frs-bus:AuditExempt-NoAccountantsReport 2024-01-30 2025-01-31 15453871 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-30 2025-01-31 15453871 frs-bus:Director1 2024-01-30 2025-01-31 15453871 frs-core:CurrentFinancialInstruments 1 2025-01-31 15453871 frs-core:CurrentFinancialInstruments 2 2025-01-31 15453871 frs-countries:EnglandWales 2024-01-30 2025-01-31
Registered number: 15453871
T & T Associates Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15453871
2025
Notes £ £
FIXED ASSETS
Intangible Assets 4 35,000
Tangible Assets 5 55,938
90,938
CURRENT ASSETS
Stocks 6 38,000
Debtors 7 2,467
Cash at bank and in hand 1,445
41,912
Creditors: Amounts Falling Due Within One Year 8 (148,765 )
NET CURRENT ASSETS (LIABILITIES) (106,853 )
TOTAL ASSETS LESS CURRENT LIABILITIES (15,915 )
NET LIABILITIES (15,915 )
CAPITAL AND RESERVES
Called up share capital 9 500
Profit and Loss Account (16,415 )
SHAREHOLDERS' FUNDS (15,915)
For the year ending 31 January 2025 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 his 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 KAYATHEEPAN NAVARATNAM
Director
11 September 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
T & T Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15453871 . The registered office is 16-17 Bridge Street, Brigg, DN20 8LP.
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
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. Turnover
Turnover represents the total invoice value, excluding value added tax, of sales made during the period.
2.4. 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 the profit and loss account over its estimated economic life of .... 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 15%
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3
3
4. Intangible Assets
Goodwill
£
Cost
As at 30 January 2024 -
Additions 35,000
As at 31 January 2025 35,000
Net Book Value
As at 31 January 2025 35,000
As at 30 January 2024 -
Page 2
Page 3
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 30 January 2024 -
Additions 59,667
As at 31 January 2025 59,667
Depreciation
As at 30 January 2024 -
Provided during the period 3,729
As at 31 January 2025 3,729
Net Book Value
As at 31 January 2025 55,938
As at 30 January 2024 -
6. Stocks
2025
£
Stock 38,000
7. Debtors
2025
£
Due within one year
Prepayments and accrued income 2,467
8. Creditors: Amounts Falling Due Within One Year
2025
£
Trade creditors 5,618
VAT 1,793
Lottery 592
Paypoint 30
Accruals and deferred income 1,660
Director's loan account 139,072
148,765
9. Share Capital
2025
£
Allotted, Called up and fully paid 500
Page 3