Acorah Software Products - Accounts Production 16.5.460 false true 30 November 2023 28 November 2022 false 1 December 2023 30 November 2024 30 November 2024 14509179 Mr Scott Stevenson Mr Marco Sarconi Mr Andrew MacBean iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14509179 2023-11-30 14509179 2024-11-30 14509179 2023-12-01 2024-11-30 14509179 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-30 14509179 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-30 14509179 frs-core:RevaluationReserve 2023-11-30 14509179 frs-core:RevaluationReserve 2024-11-30 14509179 frs-core:ShareCapital 2024-11-30 14509179 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 14509179 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 14509179 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 14509179 frs-bus:SmallEntities 2023-12-01 2024-11-30 14509179 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 14509179 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 14509179 frs-bus:Director1 2023-12-01 2024-11-30 14509179 frs-bus:Director2 2023-12-01 2024-11-30 14509179 frs-bus:Director3 2023-12-01 2024-11-30 14509179 frs-countries:EnglandWales 2023-12-01 2024-11-30 14509179 2022-11-27 14509179 2023-11-30 14509179 2022-11-28 2023-11-30 14509179 frs-core:RevaluationReserve 2023-11-30 14509179 frs-core:ShareCapital 2023-11-30 14509179 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 14509179
Tetra Technology Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 14509179
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 500,000 500,000
500,000 500,000
Creditors: Amounts Falling Due Within One Year 5 (834 ) (469 )
NET CURRENT ASSETS (LIABILITIES) (834 ) (469 )
TOTAL ASSETS LESS CURRENT LIABILITIES 499,166 499,531
NET ASSETS 499,166 499,531
CAPITAL AND RESERVES
Called up share capital 6 4 4
Revaluation reserve 7 500,000 500,000
Profit and Loss Account (838 ) (473 )
SHAREHOLDERS' FUNDS 499,166 499,531
For the year ending 30 November 2024 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 Scott Stevenson
Director
22/10/2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Tetra Technology Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14509179 . The registered office is 20 Wenlock Road, London, N1 7GU.
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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Intangible Assets
Development Costs
£
Cost or Valuation
As at 1 December 2023 500,000
As at 30 November 2024 500,000
Net Book Value
As at 30 November 2024 500,000
As at 1 December 2023 500,000
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 834 469
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
7. Reserves
Revaluation Reserve
£
As at 1 December 2023 500,000
As at 30 November 2024 500,000
Page 2