Acorah Software Products - Accounts Production 16.6.950 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09129084 Mr Terence Ireland Mrs Tiffany Ireland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09129084 2024-07-31 09129084 2025-07-31 09129084 2024-08-01 2025-07-31 09129084 frs-core:CurrentFinancialInstruments 2025-07-31 09129084 frs-core:Non-currentFinancialInstruments 2025-07-31 09129084 frs-core:FurnitureFittings 2025-07-31 09129084 frs-core:FurnitureFittings 2024-08-01 2025-07-31 09129084 frs-core:FurnitureFittings 2024-07-31 09129084 frs-core:RevaluationReserve 2024-08-01 2025-07-31 09129084 frs-core:RevaluationReserve 2024-07-31 09129084 frs-core:RevaluationReserve 2025-07-31 09129084 frs-core:ShareCapital 2025-07-31 09129084 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09129084 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09129084 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09129084 frs-bus:SmallEntities 2024-08-01 2025-07-31 09129084 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09129084 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09129084 frs-bus:Director1 2024-08-01 2025-07-31 09129084 frs-bus:Director2 2024-08-01 2025-07-31 09129084 frs-countries:EnglandWales 2024-08-01 2025-07-31 09129084 2023-07-31 09129084 2024-07-31 09129084 2023-08-01 2024-07-31 09129084 frs-core:CurrentFinancialInstruments 2024-07-31 09129084 frs-core:Non-currentFinancialInstruments 2024-07-31 09129084 frs-core:RevaluationReserve 2024-07-31 09129084 frs-core:ShareCapital 2024-07-31 09129084 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 09129084
Terry Ireland Investments Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Terry Ireland Investments Limited
Contents
Contents

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

Page 1
Terry Ireland Investments Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 09129084

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 167 |  | 196
Investment Properties | 5 |  | 1,025,000 |  | 1,095,000
|  |  | 1,025,167 |  | 1,095,196
CURRENT ASSETS
Debtors | 6 | - |  | 136 |
Cash at bank and in hand |  | 69,077 |  | 57,340 |
|  | 69,077 |  | 57,476 |
Creditors: Amounts Falling Due Within One Year | 7 | (236,971 ) |  | (237,225 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (167,894 ) |  | (179,749 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 857,273 |  | 915,447
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (3,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (135,566 ) |  | (153,074 )
NET ASSETS |  |  | 721,707 |  | 759,373
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Revaluation reserve | 10 |  | 542,099 |  | 612,099
Profit and Loss Account |  |  | 179,607 |  | 147,273
SHAREHOLDERS' FUNDS |  |  | 721,707 |  | 759,373

Page 1
Page 2
Terry Ireland Investments Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Terence Ireland Director
13/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Terry Ireland Investments Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Terry Ireland Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09129084 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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. 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 | 15% on reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
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Terry Ireland Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 1,000
As at 31 July 2025 | 1,000
Depreciation
As at 1 August 2024 | 804
Provided during the period | 29
As at 31 July 2025 | 833
Net Book Value
As at 31 July 2025 | 167
As at 1 August 2024 | 196

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 August 2024 | 1,095,000
Revaluations | (70,000)
As at 31 July 2025 | 1,025,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 136

Page 4
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Terry Ireland Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,440 |  | 2,174
Bank loans and overdrafts | 3,000 |  | 3,000
Corporation tax | 6,410 |  | 4,197
Other creditors | 744 |  | 744
Accruals and deferred income | - |  | 1,418
Directors' loan accounts | 377 |  | 692
Inter company account | 225,000 |  | 225,000
| 236,971 |  | 237,225

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 3,000

9. Share Capital

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

10. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 August 2024 | 612,099
Transfer to profit and loss | (70,000 )
As at 31 July 2025 | 542,099

11. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr T Ireland totalling £377 (2024 - £692), no interest is to be charged.
Included in the Other Creditors is an amount owed to Total Cleaning Services Kent Ltd totalling £225,000 (2024 - £225,000), for which Mr T Ireland is a director. No interest is to be charged and no repayment terms have been agreed.
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