Acorah Software Products - Accounts Production 16.5.460 false true true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 08907353 Mr N K Trifonski Ms Z D Petrova Mr N K Trifonski true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08907353 2024-02-29 08907353 2025-02-28 08907353 2024-03-01 2025-02-28 08907353 frs-core:CurrentFinancialInstruments 2025-02-28 08907353 frs-core:Non-currentFinancialInstruments 2025-02-28 08907353 frs-core:ComputerEquipment 2025-02-28 08907353 frs-core:ComputerEquipment 2024-03-01 2025-02-28 08907353 frs-core:ComputerEquipment 2024-02-29 08907353 frs-core:MotorVehicles 2025-02-28 08907353 frs-core:MotorVehicles 2024-03-01 2025-02-28 08907353 frs-core:MotorVehicles 2024-02-29 08907353 frs-core:ShareCapital 2025-02-28 08907353 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 08907353 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 08907353 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 08907353 frs-bus:SmallEntities 2024-03-01 2025-02-28 08907353 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 08907353 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 08907353 frs-bus:OrdinaryShareClass1 2024-03-01 2025-02-28 08907353 frs-bus:OrdinaryShareClass1 2025-02-28 08907353 1 2024-03-01 2025-02-28 08907353 frs-bus:Director1 2024-03-01 2025-02-28 08907353 frs-bus:CompanySecretary1 2024-03-01 2025-02-28 08907353 frs-countries:EnglandWales 2024-03-01 2025-02-28 08907353 2023-02-28 08907353 2024-02-29 08907353 2023-03-01 2024-02-29 08907353 frs-core:CurrentFinancialInstruments 2024-02-29 08907353 frs-core:Non-currentFinancialInstruments 2024-02-29 08907353 frs-core:ShareCapital 2024-02-29 08907353 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 08907353 frs-bus:OrdinaryShareClass1 2023-03-01 2024-02-29
Registered number: 08907353
Trifonski 1914 Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
E Johnson & Associates Ltd
637 Green Lanes
London
N8 0RE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08907353
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,456 15,791
7,456 15,791
CURRENT ASSETS
Debtors 5 5,417 5,749
Cash at bank and in hand 6,588 9,250
12,005 14,999
Creditors: Amounts Falling Due Within One Year 6 (28,859 ) (29,997 )
NET CURRENT ASSETS (LIABILITIES) (16,854 ) (14,998 )
TOTAL ASSETS LESS CURRENT LIABILITIES (9,398 ) 793
Creditors: Amounts Falling Due After More Than One Year 7 (9,167 ) (14,167 )
NET LIABILITIES (18,565 ) (13,374 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (18,665 ) (13,474 )
SHAREHOLDERS' FUNDS (18,565) (13,374)
Page 1
Page 2
For the year ending 28 February 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 N K Trifonski
Director
21st October 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Trifonski 1914 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08907353 . The registered office is 72a Dorchester Avenue, London, N13 5DX.
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 financial statements have been prepared on the going concern basis. This assumes that the company will continue in operational existence for the foreseeable future.
At the balance sheet date, the company's liabilities for the period from 1 March 2024 to 28 February 2025 exceed its assets. The director of the company has sought assurance from the creditors that their debts will not be called in within the next twelve months.
The director has been therefore deemed it appropriate that the financial statements be prepared on the going concern basis.
2.3. 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.
2.4. 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:
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 5)
4 5
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 March 2024 58,933 420 59,353
Disposals (32,399 ) - (32,399 )
As at 28 February 2025 26,534 420 26,954
Depreciation
As at 1 March 2024 43,184 378 43,562
Provided during the period 2,475 10 2,485
Disposals (26,549 ) - (26,549 )
As at 28 February 2025 19,110 388 19,498
...CONTINUED
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Net Book Value
As at 28 February 2025 7,424 32 7,456
As at 1 March 2024 15,749 42 15,791
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,417 5,749
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 834 335
Bank loans and overdrafts 10,000 10,000
Other creditors 15,549 14,144
Taxation and social security 2,476 5,518
28,859 29,997
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 9,167 14,167
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
9. Related Party Transactions
During the year, no dividends were paid to the director.
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr N K Trifonski by virtue of his ownership of 100% of the issued share capital in the company.
Page 4