Acorah Software Products - Accounts Production 16.5.460 false true false 8 November 2023 30 April 2025 30 April 2025 15269333 Ms A Priestley Mrs M A Kroger iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15269333 2023-11-07 15269333 2025-04-30 15269333 2023-11-08 2025-04-30 15269333 frs-core:CurrentFinancialInstruments 2025-04-30 15269333 frs-core:Non-currentFinancialInstruments 2025-04-30 15269333 frs-core:ComputerEquipment 2025-04-30 15269333 frs-core:ComputerEquipment 2023-11-08 2025-04-30 15269333 frs-core:ComputerEquipment 2023-11-07 15269333 frs-core:FurnitureFittings 2025-04-30 15269333 frs-core:FurnitureFittings 2023-11-08 2025-04-30 15269333 frs-core:FurnitureFittings 2023-11-07 15269333 frs-core:NetGoodwill 2025-04-30 15269333 frs-core:NetGoodwill 2023-11-08 2025-04-30 15269333 frs-core:NetGoodwill 2023-11-07 15269333 frs-core:ShareCapital 2025-04-30 15269333 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 15269333 frs-bus:PrivateLimitedCompanyLtd 2023-11-08 2025-04-30 15269333 frs-bus:FilletedAccounts 2023-11-08 2025-04-30 15269333 frs-bus:SmallEntities 2023-11-08 2025-04-30 15269333 frs-bus:AuditExempt-NoAccountantsReport 2023-11-08 2025-04-30 15269333 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-08 2025-04-30 15269333 frs-bus:Director1 2023-11-08 2025-04-30 15269333 frs-bus:Director2 2023-11-08 2025-04-30 15269333 frs-countries:EnglandWales 2023-11-08 2025-04-30
Registered number: 15269333
Torworth Lakes Limited
Financial Statements
For the Period 8 November 2023 to 30 April 2025
Affinity Associates (AU) Limited
Suite A, First Floor, Unit 1
Eurogate Business Park, Trinity Road
Ashford
Kent
TN24 8XW
Torworth Lakes Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Torworth Lakes Limited
Statement of Financial Position
As At 30 April 2025
Statement of Financial Position
Registered number: 15269333

| 30 April 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 84,725
Tangible Assets | 5 |  | 29,066
|  |  | 113,791
CURRENT ASSETS
Stocks | 6 | 6,150 |
Debtors | 7 | 35,524 |
Cash at bank and in hand |  | 5,156 |
|  | 46,830 |
Creditors: Amounts Falling Due Within One Year | 8 | (131,271 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (84,441 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 29,350
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (150,000 )
NET LIABILITIES |  |  | (120,650 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100
Income Statement |  |  | (120,750 )
SHAREHOLDERS' FUNDS |  |  | (120,650)

Page 1
Page 2
Torworth Lakes Limited
Statement of Financial Position (continued)
As At 30 April 2025
For the period ending 30 April 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 Income Statement.
On behalf of the board

Mrs M A Kroger Director
7 November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Torworth Lakes Limited
Notes to the Financial Statements
For the Period 8 November 2023 to 30 April 2025
Notes to the Financial Statements
1. General Information
Torworth Lakes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15269333 . The registered office is Unit 9, Hayfield Business Park Field Lane, Auckley, Doncaster, DN9 3FL.
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.
2.3. 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 income statement over its estimated economic life of ten years.
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:

Fixtures & Fittings | 20% Reducing balance
Office Equipment | 20% Straight line

2.5. 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 period was: 9
9
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 8 November 2023 | -
Additions | 93,275
As at 30 April 2025 | 93,275
Amortisation
As at 8 November 2023 | -
Provided during the period | 8,550
As at 30 April 2025 | 8,550
Net Book Value
As at 30 April 2025 | 84,725
As at 8 November 2023 | -

Page 3
Page 4
Torworth Lakes Limited
Notes to the Financial Statements (continued)
For the Period 8 November 2023 to 30 April 2025
5. Tangible Assets

| Fixtures & Fittings | Office Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 8 November 2023 | - | - | -
Additions | 42,790 | 1,582 | 44,372
Disposals | (8,448 ) | - | (8,448 )
As at 30 April 2025 | 34,342 | 1,582 | 35,924
Depreciation
As at 8 November 2023 | - | - | -
Provided during the period | 7,377 | 185 | 7,562
Disposals | (704 ) | - | (704 )
As at 30 April 2025 | 6,673 | 185 | 6,858
Net Book Value
As at 30 April 2025 | 27,669 | 1,397 | 29,066
As at 8 November 2023 | - | - | -

6. Stocks

| 30 April 2025
--- | ---
| £
Stock | 6,150

7. Debtors

| 30 April 2025
--- | ---
| £
Due within one year
Other debtors | 35,524

8. Creditors: Amounts Falling Due Within One Year

| 30 April 2025
--- | ---
| £
Trade creditors | 59,456
Other creditors | 15,061
Taxation and social security | 56,754
| 131,271

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

| 30 April 2025
--- | ---
| £
Other loans | 150,000

Page 4
Page 5
Torworth Lakes Limited
Notes to the Financial Statements (continued)
For the Period 8 November 2023 to 30 April 2025
10. Share Capital

| 30 April 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

Page 5