Acorah Software Products - Accounts Production 16.8.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 08157940 Mrs Shirley Bull Mr Philip Bull Mr Thomas Bull iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08157940 2024-08-31 08157940 2025-08-31 08157940 2024-09-01 2025-08-31 08157940 frs-core:CurrentFinancialInstruments 2025-08-31 08157940 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 08157940 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 08157940 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 08157940 frs-core:PlantMachinery 2025-08-31 08157940 frs-core:PlantMachinery 2024-09-01 2025-08-31 08157940 frs-core:PlantMachinery 2024-08-31 08157940 frs-core:ShareCapital 2025-08-31 08157940 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 08157940 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08157940 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 08157940 frs-bus:SmallEntities 2024-09-01 2025-08-31 08157940 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 08157940 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08157940 frs-core:ListedExchangeTraded 2025-08-31 08157940 frs-core:ListedExchangeTraded 2024-08-31 08157940 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-08-31 08157940 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-08-31 08157940 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-08-31 08157940 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-08-31 08157940 frs-bus:Director1 2024-09-01 2025-08-31 08157940 frs-bus:Director2 2024-09-01 2025-08-31 08157940 frs-bus:Director2 2024-08-31 08157940 frs-bus:Director2 2025-08-31 08157940 frs-bus:Director3 2024-09-01 2025-08-31 08157940 frs-countries:EnglandWales 2024-09-01 2025-08-31 08157940 2023-08-31 08157940 2024-08-31 08157940 2023-09-01 2024-08-31 08157940 frs-core:CurrentFinancialInstruments 2024-08-31 08157940 frs-core:ShareCapital 2024-08-31 08157940 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 08157940
Tanat Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08157940
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 45,561 58,755
Investments 5 181,102 181,102
226,663 239,857
CURRENT ASSETS
Debtors 6 42,103 8,109
Cash at bank and in hand 136,190 149,199
178,293 157,308
Creditors: Amounts Falling Due Within One Year 7 (21,159 ) (9,309 )
NET CURRENT ASSETS (LIABILITIES) 157,134 147,999
TOTAL ASSETS LESS CURRENT LIABILITIES 383,797 387,856
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (8,656 ) (12,809 )
NET ASSETS 375,141 375,047
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 375,041 374,947
SHAREHOLDERS' FUNDS 375,141 375,047
Page 1
Page 2
For the year ending 31 August 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
Mrs Shirley Bull
Director
Mr Philip Bull
Director
16/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tanat Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08157940 . The registered office is Gwern Pen Y Nant Farm, Llangedwyn, Oswestry, SY10 9LP.
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:
Leasehold 10% Reducing Balance
Plant & Machinery 25% Reducing Balance
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.
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: 3 (2024: 3)
3 3
Page 3
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 September 2024 17,700 131,153 148,853
Additions - 991 991
Disposals - (666 ) (666 )
As at 31 August 2025 17,700 131,478 149,178
Depreciation
As at 1 September 2024 11,638 78,460 90,098
Provided during the period 606 13,368 13,974
Disposals - (455 ) (455 )
As at 31 August 2025 12,244 91,373 103,617
Net Book Value
As at 31 August 2025 5,456 40,105 45,561
As at 1 September 2024 6,062 52,693 58,755
5. Investments
Listed
£
Cost or Valuation
As at 1 September 2024 181,102
As at 31 August 2025 181,102
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 181,102
As at 1 September 2024 181,102
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 15,858 2,051
Amounts owed by participating interests 23,537 -
Other debtors 2,708 6,058
42,103 8,109
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 56 4
Other creditors 15,118 8,051
Taxation and social security 5,985 1,254
21,159 9,309
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 8,656 12,809
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Philip Bull 389 21 20 - 390
The above loan is unsecured, interest free and repayable on demand.
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