Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 13552467 Mr Conor Byrne Mr Neal Coughlan Mr Shanil Samarasinghe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13552467 2024-08-31 13552467 2025-08-31 13552467 2024-09-01 2025-08-31 13552467 frs-core:CurrentFinancialInstruments 2025-08-31 13552467 frs-core:ComputerEquipment 2025-08-31 13552467 frs-core:ComputerEquipment 2024-09-01 2025-08-31 13552467 frs-core:ComputerEquipment 2024-08-31 13552467 frs-core:ShareCapital 2025-08-31 13552467 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 13552467 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13552467 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 13552467 frs-bus:SmallEntities 2024-09-01 2025-08-31 13552467 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 13552467 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 13552467 frs-bus:Director1 2024-09-01 2025-08-31 13552467 frs-bus:Director2 2024-09-01 2025-08-31 13552467 frs-bus:Director3 2024-09-01 2025-08-31 13552467 frs-core:CurrentFinancialInstruments 2 2025-08-31 13552467 frs-core:CurrentFinancialInstruments 3 2025-08-31 13552467 frs-core:CurrentFinancialInstruments 4 2025-08-31 13552467 frs-countries:EnglandWales 2024-09-01 2025-08-31 13552467 2023-08-31 13552467 2024-08-31 13552467 2023-09-01 2024-08-31 13552467 frs-core:CurrentFinancialInstruments 2024-08-31 13552467 frs-core:ShareCapital 2024-08-31 13552467 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 13552467 frs-core:CurrentFinancialInstruments 2 2024-08-31 13552467 frs-core:CurrentFinancialInstruments 3 2024-08-31 13552467 frs-core:CurrentFinancialInstruments 4 2024-08-31
Registered number: 13552467
Trefoil Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Nasa Accountants Limited
5th Floor Blok
1 Castle Park
Bristol
BS2 0JA
Trefoil Consulting Limited
Contents
Contents

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

Page 1
Trefoil Consulting Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 13552467

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,424 |  | 4,759
|  |  | 7,424 |  | 4,759
CURRENT ASSETS
Debtors | 5 | 138,006 |  | 186,204 |
Cash at bank and in hand |  | 287,452 |  | 477,672 |
|  | 425,458 |  | 663,876 |
Creditors: Amounts Falling Due Within One Year | 6 | (335,837 ) |  | (360,149 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 89,621 |  | 303,727
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 97,045 |  | 308,486
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,856 ) |  | (1,190 )
NET ASSETS |  |  | 95,189 |  | 307,296
CAPITAL AND RESERVES
Called up share capital | 7 |  | 150 |  | 150
Profit and Loss Account |  |  | 95,039 |  | 307,146
SHAREHOLDERS' FUNDS |  |  | 95,189 |  | 307,296

Page 1
Page 2
Trefoil Consulting Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 Neal Coughlan Director
15/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Trefoil Consulting Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Trefoil Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13552467 . The registered office is 110 Lichfield Grove, London, N3 2JN.
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.
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:

Computer Equipment | 25% Straight Line

2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
Page 3
Page 4
Trefoil Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 September 2024 | 8,343
Additions | 5,132
As at 31 August 2025 | 13,475
Depreciation
As at 1 September 2024 | 3,584
Provided during the period | 2,467
As at 31 August 2025 | 6,051
Net Book Value
As at 31 August 2025 | 7,424
As at 1 September 2024 | 4,759

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 137,856 |  | 186,054
Other debtors - Solaris Investment Limited | 50 |  | 50
Other debtors - Lichfield Capital Management | 50 |  | 50
Other debtors - CVB Capital Limited | 50 |  | 50
| 138,006 |  | 186,204

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 82
Corporation tax | 222,470 |  | 185,147
Other taxes and social security | 17,386 |  | 42,343
VAT | 95,467 |  | 131,550
Pension payable | 514 |  | 1,027
| 335,837 |  | 360,149

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 150 |  | 150

Page 4
Page 5
Trefoil Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Related Party Transactions
The amounts owed by an associate company, Lichfield Capital Management Limited, totalled £50 as at the year-end, is a current asset, interest free and repayable on demand. The total dividends paid to Lichfield Capital Management Limited during the year were £246,316.
The amounts owed by an associate company, CVB Capital Limited, totalled £50 as at the year-end, is a current asset, interest free and repayable on demand. The total dividends paid to CVB Capital Limited during the year were £345,000.
The amounts owed by an associate company, Solaris Investment Limited, totalled £50 as at the year-end, is a current asset, interest free and repayable on demand. The total dividends paid to Solaris Investment Limited during the year were £265,000.
Page 5