Acorah Software Products - Accounts Production 16.6.950 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 04539174 S Tesciuba A J Tesciuba S Tesciuba iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04539174 2024-09-30 04539174 2025-09-30 04539174 2024-10-01 2025-09-30 04539174 frs-core:ComputerEquipment 2024-10-01 2025-09-30 04539174 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 04539174 frs-core:MotorVehicles 2024-10-01 2025-09-30 04539174 frs-core:PlantMachinery 2024-10-01 2025-09-30 04539174 frs-core:ShareCapital 2025-09-30 04539174 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04539174 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04539174 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 04539174 frs-bus:SmallEntities 2024-10-01 2025-09-30 04539174 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04539174 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04539174 frs-core:CostValuation 2024-09-30 04539174 frs-core:AdditionsToInvestments 2025-09-30 04539174 frs-core:DisposalsRepaymentsInvestments 2025-09-30 04539174 frs-core:CostValuation 2025-09-30 04539174 frs-bus:Director1 2024-10-01 2025-09-30 04539174 frs-bus:Director2 2024-10-01 2025-09-30 04539174 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 04539174 frs-countries:EnglandWales 2024-10-01 2025-09-30 04539174 2023-09-30 04539174 2024-09-30 04539174 2023-10-01 2024-09-30 04539174 frs-core:ShareCapital 2024-09-30 04539174 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 04539174
Tesciuba Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
Tesciuba Limited
Contents
Contents

| Page
--- | ---
Abridged Statement of Financial Position | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Tesciuba Limited
Abridged Statement of Financial Position
As At 30 September 2025
Abridged Statement of Financial Position
Registered number: 04539174

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 26,126 |  | 39,298
Investments | 5 |  | 96,192 |  | 96,519
|  |  | 122,318 |  | 135,817
CURRENT ASSETS
Debtors |  | 1,562 |  | 2,051 |
Cash at bank and in hand |  | 53,985 |  | 83,153 |
|  | 55,547 |  | 85,204 |
Creditors: Amounts Falling Due Within One Year |  | (5,259 ) |  | (23,536 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 50,288 |  | 61,668
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 172,606 |  | 197,485
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,609 ) |  | (4,622 )
NET ASSETS |  |  | 169,997 |  | 192,863
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Income Statement |  |  | 169,897 |  | 192,763
SHAREHOLDERS' FUNDS |  |  | 169,997 |  | 192,863

Page 1
Page 2
Tesciuba Limited
Abridged Statement of Financial Position (continued)
As At 30 September 2025
For the year ending 30 September 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.
All of the company's members have consented to the preparation of an Abridged Statement of Financial Position for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

S Tesciuba Director | A J Tesciuba Director
20 November 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Tesciuba Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
Tesciuba Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04539174 . The registered office is 72 Cavendish Road, Salford, M7 4WA.
The presentation currency of the financial statements is the Pound Sterling (£).
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, value added tax and other sales taxes.
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 the following annual rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives:

Leasehold | 10%
Plant & Machinery | 33%
Motor Vehicles | 20%
Computer Equipment | 33%

2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current and deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Tesciuba Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 89,231
Additions | 936
Disposals | (1,162 )
As at 30 September 2025 | 89,005
Depreciation
As at 1 October 2024 | 49,933
Provided during the period | 14,108
Disposals | (1,162 )
As at 30 September 2025 | 62,879
Net Book Value
As at 30 September 2025 | 26,126
As at 1 October 2024 | 39,298

5. Investments

| Total
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 96,519
Additions | 4,629
Disposals | (4,956 )
As at 30 September 2025 | 96,192
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 96,192
As at 1 October 2024 | 96,519

Fixed asset investments comprise loans.
6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. Related Party Transactions
The company's building occupies land owned by the director and shareholders under an informal licence. No rent is charged.
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