Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06130325 Mr James Bedford Mrs Sandra Bedford Taulukeskus TK-Team OY AB Maorlantie 3 24800 Halikko FINLAND true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06130325 2024-12-31 06130325 2025-12-31 06130325 2025-01-01 2025-12-31 06130325 frs-core:CurrentFinancialInstruments 2025-12-31 06130325 frs-core:FurnitureFittings 2025-12-31 06130325 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06130325 frs-core:FurnitureFittings 2024-12-31 06130325 frs-core:MotorVehicles 2025-12-31 06130325 frs-core:MotorVehicles 2025-01-01 2025-12-31 06130325 frs-core:MotorVehicles 2024-12-31 06130325 frs-core:PlantMachinery 2025-12-31 06130325 frs-core:PlantMachinery 2025-01-01 2025-12-31 06130325 frs-core:PlantMachinery 2024-12-31 06130325 frs-core:ShareCapital 2025-12-31 06130325 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06130325 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06130325 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06130325 frs-bus:SmallEntities 2025-01-01 2025-12-31 06130325 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06130325 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06130325 1 2025-01-01 2025-12-31 06130325 frs-bus:Director1 2025-01-01 2025-12-31 06130325 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 06130325 frs-core:CurrentFinancialInstruments 1 2025-12-31 06130325 frs-countries:EnglandWales 2025-01-01 2025-12-31 06130325 2023-12-31 06130325 2024-12-31 06130325 2024-01-01 2024-12-31 06130325 frs-core:CurrentFinancialInstruments 2024-12-31 06130325 frs-core:ShareCapital 2024-12-31 06130325 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06130325 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 06130325
TK-Team Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
TK-Team Limited
Contents
Contents

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

Page 1
TK-Team Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 06130325

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,003 |  | 14,180
|  |  | 10,003 |  | 14,180
CURRENT ASSETS
Stocks | 5 | 42,604 |  | 48,885 |
Debtors | 6 | 232,336 |  | 236,914 |
Cash at bank and in hand |  | 7,614 |  | 12,485 |
|  | 282,554 |  | 298,284 |
Creditors: Amounts Falling Due Within One Year | 7 | (668,079 ) |  | (636,701 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (385,525 ) |  | (338,417 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (375,522 ) |  | (324,237 )
NET LIABILITIES |  |  | (375,522 ) |  | (324,237 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 60,000 |  | 60,000
Income Statement |  |  | (435,522 ) |  | (384,237 )
SHAREHOLDERS' FUNDS |  |  | (375,522) |  | (324,237)

For the year ending 31 December 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 Income Statement.
On behalf of the board

Mr James Bedford Director
10/02/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
TK-Team Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
TK-Team Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06130325 . The registered office is Walters Ridge, Dell Road, Finchampstead, Wokingham, Berkshire, RG40 3TB.
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 | Straight line over three years
Fixtures & Fittings | Straight line over three years

2.4. 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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 3
TK-Team Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 6,798 | 31,589 | 24,931 | 63,318
Additions | - | - | 303 | 303
As at 31 December 2025 | 6,798 | 31,589 | 25,234 | 63,621
Depreciation
As at 1 January 2025 | 3,130 | 21,325 | 24,683 | 49,138
Provided during the period | 733 | 3,517 | 230 | 4,480
As at 31 December 2025 | 3,863 | 24,842 | 24,913 | 53,618
Net Book Value
As at 31 December 2025 | 2,935 | 6,747 | 321 | 10,003
As at 1 January 2025 | 3,668 | 10,264 | 248 | 14,180

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 42,604 |  | 48,885

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 104,553 |  | 119,319
Prepayments and accrued income | 17,643 |  | 19,391
Deferred tax current asset | 110,140 |  | 98,204
| 232,336 |  | 236,914

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 631,558 |  | 577,622
Bank loans and overdrafts | 2,694 |  | 4,220
Other taxes and social security | 6,221 |  | 5,727
VAT | 17,516 |  | 27,446
Other creditors (1) | 80 |  | 80
Accruals and deferred income | 9,227 |  | 14,172
Director's loan account | 783 |  | 538
Payments on account | - |  | 6,896
| 668,079 |  | 636,701

Page 3
Page 4
TK-Team Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
Within trade Creditors are balances owed to Group Companies :
Taulukeskus TK-Team OY AB £1,483 (2024 - £1,406)
TK-Team Eesti AS £608,774 (202 - £559,205)
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 60,000 |  | 60,000

9. Related Party Transactions
Taulukeskus TK-Team Oy AbParent CompanyTK-team Ltd is charged Management expenses of £17,646 (2024 - £17,229)

Taulukeskus TK-Team Oy Ab

Parent Company

TK-team Ltd is charged Management expenses of £17,646 (2024 - £17,229)

TK-Team Eesti ASGroup CompanyWas Charged for Goods and Services £333,959 (2024 - £411,691) . recharged a marketing Contribution £26,756 (2024 - £5.973)

TK-Team Eesti AS

Group Company

Was Charged for Goods and Services £333,959 (2024 - £411,691) . recharged a marketing Contribution £26,756 (2024 - £5.973)

10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Taulukeskus TK-Team OY AB . Taulukeskus TK-Team OY AB was incorporated in Finland. Copies of the group accounts may be obtained from the secretary, Maorlantie 3 24800 Halikko FINLAND . The ultimate controlling party is Taulukeskus TK-Team OY AB who controls 100% of the shares of TK-Team Limited .
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