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 12905746 Mr Louis Summerton-Leslie Miss Daisy Wright iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12905746 2024-09-30 12905746 2025-09-30 12905746 2024-10-01 2025-09-30 12905746 frs-core:CurrentFinancialInstruments 2025-09-30 12905746 frs-core:MotorVehicles 2025-09-30 12905746 frs-core:MotorVehicles 2024-10-01 2025-09-30 12905746 frs-core:MotorVehicles 2024-09-30 12905746 frs-core:PlantMachinery 2025-09-30 12905746 frs-core:PlantMachinery 2024-10-01 2025-09-30 12905746 frs-core:PlantMachinery 2024-09-30 12905746 frs-core:ShareCapital 2025-09-30 12905746 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12905746 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12905746 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 12905746 frs-bus:SmallEntities 2024-10-01 2025-09-30 12905746 frs-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 12905746 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12905746 frs-core:DeferredTaxation 2024-10-01 2025-09-30 12905746 frs-core:DeferredTaxation 2024-09-30 12905746 frs-core:DeferredTaxation 2025-09-30 12905746 frs-bus:Director1 2024-10-01 2025-09-30 12905746 frs-bus:Director2 2024-10-01 2025-09-30 12905746 frs-countries:EnglandWales 2024-10-01 2025-09-30 12905746 2023-09-30 12905746 2024-09-30 12905746 2023-10-01 2024-09-30 12905746 frs-core:CurrentFinancialInstruments 2024-09-30 12905746 frs-core:ShareCapital 2024-09-30 12905746 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 12905746
TIMMERSUMM LTD
Financial Statements
For The Year Ended 30 September 2025
The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
TIMMERSUMM LTD
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—7

Page 1
TIMMERSUMM LTD
Accountant's Report
For The Year Ended 30 September 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of TIMMERSUMM LTD for the year ended 30 September 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of TIMMERSUMM LTD which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of TIMMERSUMM LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of TIMMERSUMM LTD and state those matters that we have agreed to state to the directors of TIMMERSUMM LTD , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TIMMERSUMM LTD and its directors as a body for our work or for this report.
It is your duty to ensure that TIMMERSUMM LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of TIMMERSUMM LTD . You consider that TIMMERSUMM LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of TIMMERSUMM LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

25th November 2025

The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
Page 1
Page 2
TIMMERSUMM LTD
Statement of Financial Position
As At 30 September 2025
Statement of Financial Position
Registered number: 12905746

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 20,985 |  | 6,744
|  |  | 20,985 |  | 6,744
CURRENT ASSETS
Debtors | 6 | 21,818 |  | 8,244 |
Cash at bank and in hand |  | 21,432 |  | 19,525 |
|  | 43,250 |  | 27,769 |
Creditors: Amounts Falling Due Within One Year | 7 | (55,643 ) |  | (32,495 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (12,393 ) |  | (4,726 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,592 |  | 2,018
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (3,987 ) |  | (1,281 )
NET ASSETS |  |  | 4,605 |  | 737
CAPITAL AND RESERVES
Called up share capital | 10 |  | 10 |  | 10
Income Statement |  |  | 4,595 |  | 727
SHAREHOLDERS' FUNDS |  |  | 4,605 |  | 737

Page 2
Page 3
TIMMERSUMM LTD
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.
On behalf of the board

Mr Louis Summerton-Leslie Director | Miss Daisy Wright Director
25th November 2025

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
TIMMERSUMM LTD
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
TIMMERSUMM LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12905746 . The registered office is 1 Tape Street, Cheadle, Stoke-on-Trent, Staffordshire, ST10 1BB.
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, 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.
2.4. 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:

Plant & Machinery | 33% Straight Line
Motor Vehicles | 25% Reducing Balance

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.
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TIMMERSUMM LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. 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.
2.7. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 5
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TIMMERSUMM LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 6,742 | 6,780 | 13,522
Additions | 2,046 | 23,566 | 25,612
Disposals | - | (6,780 ) | (6,780 )
As at 30 September 2025 | 8,788 | 23,566 | 32,354
Depreciation
As at 1 October 2024 | 3,812 | 2,966 | 6,778
Provided during the period | 1,665 | 5,892 | 7,557
Disposals | - | (2,966 ) | (2,966 )
As at 30 September 2025 | 5,477 | 5,892 | 11,369
Net Book Value
As at 30 September 2025 | 3,311 | 17,674 | 20,985
As at 1 October 2024 | 2,930 | 3,814 | 6,744

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | (1,014 ) |  | -
Prepayments and accrued income | 89 |  | 307
Other debtors | - |  | 7,217
VAT | 446 |  | 720
Other taxes and social security | 22,297 |  | -
| 21,818 |  | 8,244

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 160 |  | 50
Corporation tax | 2,959 |  | 1,578
Other creditors | - |  | 1,014
Accruals and deferred income | 6,145 |  | 4,084
Directors' loan accounts | 46,379 |  | 25,769
| 55,643 |  | 32,495

Page 6
Page 7
TIMMERSUMM LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 3,987 |  | 1,281

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 October 2024 | 1,281 | 1,281
Deferred taxation | 2,706 | 2,706
Balance at 30 September 2025 | 3,987 | 3,987

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

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