Acorah Software Products - Accounts Production 16.6.950 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 14102110 Mr R Bailey Mr M Caton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14102110 2024-05-31 14102110 2025-05-31 14102110 2024-06-01 2025-05-31 14102110 frs-core:CurrentFinancialInstruments 2025-05-31 14102110 frs-core:ComputerEquipment 2025-05-31 14102110 frs-core:ComputerEquipment 2024-06-01 2025-05-31 14102110 frs-core:ComputerEquipment 2024-05-31 14102110 frs-core:MotorVehicles 2025-05-31 14102110 frs-core:MotorVehicles 2024-06-01 2025-05-31 14102110 frs-core:MotorVehicles 2024-05-31 14102110 frs-core:PlantMachinery 2025-05-31 14102110 frs-core:PlantMachinery 2024-06-01 2025-05-31 14102110 frs-core:PlantMachinery 2024-05-31 14102110 frs-core:ShareCapital 2025-05-31 14102110 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14102110 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14102110 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 14102110 frs-bus:SmallEntities 2024-06-01 2025-05-31 14102110 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 14102110 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14102110 frs-bus:Director1 2024-06-01 2025-05-31 14102110 frs-bus:Director2 2024-06-01 2025-05-31 14102110 frs-countries:EnglandWales 2024-06-01 2025-05-31 14102110 2023-05-31 14102110 2024-05-31 14102110 2023-06-01 2024-05-31 14102110 frs-core:CurrentFinancialInstruments 2024-05-31 14102110 frs-core:ShareCapital 2024-05-31 14102110 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 14102110
Total Renewables UK Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14102110
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 94,405 132,968
94,405 132,968
CURRENT ASSETS
Debtors 5 7,654 66,200
Cash at bank and in hand 87,072 104,975
94,726 171,175
Creditors: Amounts Falling Due Within One Year 6 (72,195 ) (128,680 )
NET CURRENT ASSETS (LIABILITIES) 22,531 42,495
TOTAL ASSETS LESS CURRENT LIABILITIES 116,936 175,463
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,937 ) (33,242 )
NET ASSETS 98,999 142,221
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 98,997 142,219
SHAREHOLDERS' FUNDS 98,999 142,221
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For the year ending 31 May 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 M Caton
Director
02/12/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Total Renewables UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14102110 . The registered office is 43 Marlingford Way, Easton, Norwich, Norfolk, NR9 5HA.
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.
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.
2.3. 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:
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 20% straight line
2.4. 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.
...CONTINUED
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2.4. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2024 63,929 77,630 1,015 142,574
Disposals - (13,500 ) - (13,500 )
As at 31 May 2025 63,929 64,130 1,015 129,074
Depreciation
As at 1 June 2024 3,116 6,169 321 9,606
Provided during the period 12,163 15,088 203 27,454
Disposals - (2,391 ) - (2,391 )
As at 31 May 2025 15,279 18,866 524 34,669
Net Book Value
As at 31 May 2025 48,650 45,264 491 94,405
As at 1 June 2024 60,813 71,461 694 132,968
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 264 29,921
Other debtors 7,390 36,279
7,654 66,200
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,845 39,970
Amounts owed to participating interests 59,392 82,220
Other creditors 6,276 5,401
Taxation and social security 1,682 1,089
72,195 128,680
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Related Party Transactions
Included in creditors is a loan from the directors of £6,276 (2024 was a debtor of £1,825). This loan is unsecured, interest free and repayable on demand. 
Included in creditors is a loan of £59,392 (2024: £82,220) from a party related by virtue of common control. This loan is unsecured, interest free and repayable on demand. 
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