Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 03561114 Demetrios Photiou iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03561114 2024-04-30 03561114 2025-04-30 03561114 2024-05-01 2025-04-30 03561114 frs-core:CurrentFinancialInstruments 2025-04-30 03561114 frs-core:Non-currentFinancialInstruments 2025-04-30 03561114 frs-core:ComputerEquipment 2025-04-30 03561114 frs-core:ComputerEquipment 2024-05-01 2025-04-30 03561114 frs-core:ComputerEquipment 2024-04-30 03561114 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 03561114 frs-core:FurnitureFittings 2025-04-30 03561114 frs-core:FurnitureFittings 2024-05-01 2025-04-30 03561114 frs-core:FurnitureFittings 2024-04-30 03561114 frs-core:NetGoodwill 2025-04-30 03561114 frs-core:NetGoodwill 2024-05-01 2025-04-30 03561114 frs-core:NetGoodwill 2024-04-30 03561114 frs-core:MotorVehicles 2024-05-01 2025-04-30 03561114 frs-core:OtherResidualIntangibleAssets 2025-04-30 03561114 frs-core:OtherResidualIntangibleAssets 2024-05-01 2025-04-30 03561114 frs-core:OtherResidualIntangibleAssets 2024-04-30 03561114 frs-core:PlantMachinery 2025-04-30 03561114 frs-core:PlantMachinery 2024-05-01 2025-04-30 03561114 frs-core:PlantMachinery 2024-04-30 03561114 frs-core:RevaluationReserve 2024-04-30 03561114 frs-core:RevaluationReserve 2025-04-30 03561114 frs-core:ShareCapital 2025-04-30 03561114 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 03561114 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03561114 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 03561114 frs-bus:SmallEntities 2024-05-01 2025-04-30 03561114 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03561114 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 03561114 frs-bus:Director1 2024-05-01 2025-04-30 03561114 frs-countries:EnglandWales 2024-05-01 2025-04-30 03561114 2023-04-30 03561114 2024-04-30 03561114 2023-05-01 2024-04-30 03561114 frs-core:CurrentFinancialInstruments 2024-04-30 03561114 frs-core:Non-currentFinancialInstruments 2024-04-30 03561114 frs-core:RevaluationReserve 2024-04-30 03561114 frs-core:ShareCapital 2024-04-30 03561114 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 03561114
Trident Restaurants Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03561114
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 597,842 545,142
Tangible Assets 5 210,758 240,208
808,600 785,350
CURRENT ASSETS
Stocks 6 13,423 11,250
Debtors 7 419,057 457,658
Cash at bank and in hand 20,984 70,102
453,464 539,010
Creditors: Amounts Falling Due Within One Year 8 (467,640 ) (457,966 )
NET CURRENT ASSETS (LIABILITIES) (14,176 ) 81,044
TOTAL ASSETS LESS CURRENT LIABILITIES 794,424 866,394
Creditors: Amounts Falling Due After More Than One Year 9 (226,398 ) (255,714 )
NET ASSETS 568,026 610,680
CAPITAL AND RESERVES
Called up share capital 10 2 2
Revaluation reserve 11 402,000 402,000
Profit and Loss Account 166,024 208,678
SHAREHOLDERS' FUNDS 568,026 610,680
Page 1
Page 2
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Demetrios Photiou
Director
09/01/2026
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
Trident Restaurants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03561114 . The registered office is 120 Cavendish Place, Eastbourne, East Sussex, BN21 3TZ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are use defined assets.
2.5. 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 10% reducing Balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing Balance
Computer Equipment 33.33% straight Line
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2024: 16)
16 16
Page 3
Page 4
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 May 2024 410,000 135,142 545,142
Additions - 52,700 52,700
As at 30 April 2025 410,000 187,842 597,842
Net Book Value
As at 30 April 2025 410,000 187,842 597,842
As at 1 May 2024 410,000 135,142 545,142
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 413,882 300,930 21,073 735,885
Additions 541 - 488 1,029
As at 30 April 2025 414,423 300,930 21,561 736,914
Depreciation
As at 1 May 2024 212,074 263,344 20,259 495,677
Provided during the period 20,219 9,396 864 30,479
As at 30 April 2025 232,293 272,740 21,123 526,156
Net Book Value
As at 30 April 2025 182,130 28,190 438 210,758
As at 1 May 2024 201,808 37,586 814 240,208
6. Stocks
2025 2024
£ £
Stock 13,423 11,250
7. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 12,837 7,750
Other debtors 406,220 449,908
419,057 457,658
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 14,002 7,550
Other taxes and social security 3,348 5,257
VAT 11,474 17,622
Other creditors 301,200 296,474
Accruals and deferred income 68,874 69,681
Director's loan account 68,742 61,382
467,640 457,966
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 226,398 255,714
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Reserves
Revaluation Reserve
£
As at 1 May 2024 402,000
As at 30 April 2025 402,000
Page 5