Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 14 January 2023 false 1 February 2024 31 January 2025 31 January 2025 14592258 Miss Mihaela Sebe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14592258 2024-01-31 14592258 2025-01-31 14592258 2024-02-01 2025-01-31 14592258 frs-core:CurrentFinancialInstruments 2025-01-31 14592258 frs-core:Non-currentFinancialInstruments 2025-01-31 14592258 frs-core:BetweenOneFiveYears 2025-01-31 14592258 frs-core:FurnitureFittings 2025-01-31 14592258 frs-core:FurnitureFittings 2024-02-01 2025-01-31 14592258 frs-core:FurnitureFittings 2024-01-31 14592258 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 14592258 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-01 2025-01-31 14592258 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 14592258 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 14592258 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 14592258 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 14592258 frs-core:MotorVehicles 2025-01-31 14592258 frs-core:MotorVehicles 2024-02-01 2025-01-31 14592258 frs-core:MotorVehicles 2024-01-31 14592258 frs-core:ShareCapital 2025-01-31 14592258 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 14592258 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 14592258 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 14592258 frs-bus:SmallEntities 2024-02-01 2025-01-31 14592258 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 14592258 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 14592258 frs-core:UnlistedNon-exchangeTraded 2025-01-31 14592258 frs-core:UnlistedNon-exchangeTraded 2024-01-31 14592258 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-01-31 14592258 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-01-31 14592258 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 14592258 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-01-31 14592258 frs-bus:Director1 2024-02-01 2025-01-31 14592258 frs-countries:EnglandWales 2024-02-01 2025-01-31 14592258 2023-01-13 14592258 2024-01-31 14592258 2023-01-14 2024-01-31 14592258 frs-core:CurrentFinancialInstruments 2024-01-31 14592258 frs-core:Non-currentFinancialInstruments 2024-01-31 14592258 frs-core:BetweenOneFiveYears 2024-01-31 14592258 frs-core:ShareCapital 2024-01-31 14592258 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 14592258
Trek Accountants Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Trek Accountants Ltd
Trek Accountants Ltd
Contents
Contents

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

Page 1
Trek Accountants Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 14592258

| 31 January 2025 | 31 January 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,500,775 |  | 478,546
Investments | 5 |  | 50,000 |  | 50,000
|  |  | 1,550,775 |  | 528,546
CURRENT ASSETS
Debtors | 6 | 183,175 |  | - |
Cash at bank and in hand |  | 84,840 |  | 247,000 |
|  | 268,015 |  | 247,000 |
Creditors: Amounts Falling Due Within One Year | 7 | (625,881 ) |  | (469,003 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (357,866 ) |  | (222,003 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,192,909 |  | 306,543
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (894,447 ) |  | (139,460 )
NET ASSETS |  |  | 298,462 |  | 167,083
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Profit and Loss Account |  |  | 298,461 |  | 167,082
SHAREHOLDERS' FUNDS |  |  | 298,462 |  | 167,083

Page 1
Page 2
Trek Accountants Ltd
Balance Sheet (continued)
As At 31 January 2025
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 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

Miss Mihaela Sebe Director
2nd June 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Trek Accountants Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Trek Accountants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14592258 . The registered office is The Barbican Centre Lustleigh Close, Marsh Barton Trading Estate, Exeter, EX2 8PW.
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. 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:

Freehold | 0
Leasehold | 40%
Motor Vehicles | 18%
Fixtures & Fittings | 18%

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 30 (2024: 30)
30 30
Page 3
Page 4
Trek Accountants Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 February 2024 | - | 93,500 | 299,345 | 215,833 | 608,678
Additions | 1,050,000 | - | 143,500 | - | 1,193,500
Disposals | - | - | (32,000 ) | - | (32,000 )
As at 31 January 2025 | 1,050,000 | 93,500 | 410,845 | 215,833 | 1,770,178
Depreciation
As at 1 February 2024 | - | 37,400 | 53,882 | 38,850 | 130,132
Provided during the period | - | 37,400 | 70,015 | 31,856 | 139,271
As at 31 January 2025 | - | 74,800 | 123,897 | 70,706 | 269,403
Net Book Value
As at 31 January 2025 | 1,050,000 | 18,700 | 286,948 | 145,127 | 1,500,775
As at 1 February 2024 | - | 56,100 | 245,463 | 176,983 | 478,546

5. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 February 2024 | 50,000
As at 31 January 2025 | 50,000
Provision
As at 1 February 2024 | -
As at 31 January 2025 | -
Net Book Value
As at 31 January 2025 | 50,000
As at 1 February 2024 | 50,000

6. Debtors

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 183,175 |  | -

Page 4
Page 5
Trek Accountants Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
7. Creditors: Amounts Falling Due Within One Year

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
VAT Loan | 210,000 |  | -
Other creditors | 411,168 |  | 442,105
Taxation and social security | 4,713 |  | 26,898
| 625,881 |  | 469,003

8. Creditors: Amounts Falling Due After More Than One Year

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 159,447 |  | 139,460
Mortgage | 735,000 |  | -
| 894,447 |  | 139,460

9. Obligations Under Finance Leases and Hire Purchase

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years | 159,447 |  | 139,460

10. Share Capital

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5