Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 09247427 Mrs S Clayson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09247427 2024-09-30 09247427 2025-09-30 09247427 2024-10-01 2025-09-30 09247427 frs-core:CurrentFinancialInstruments 2025-09-30 09247427 frs-core:Non-currentFinancialInstruments 2025-09-30 09247427 frs-core:FurnitureFittings 2025-09-30 09247427 frs-core:FurnitureFittings 2024-10-01 2025-09-30 09247427 frs-core:FurnitureFittings 2024-09-30 09247427 frs-core:PlantMachinery 2025-09-30 09247427 frs-core:PlantMachinery 2024-10-01 2025-09-30 09247427 frs-core:PlantMachinery 2024-09-30 09247427 frs-core:ShareCapital 2025-09-30 09247427 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 09247427 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09247427 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 09247427 frs-bus:SmallEntities 2024-10-01 2025-09-30 09247427 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09247427 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09247427 frs-bus:Director1 2024-10-01 2025-09-30 09247427 frs-countries:EnglandWales 2024-10-01 2025-09-30 09247427 2023-09-30 09247427 2024-09-30 09247427 2023-10-01 2024-09-30 09247427 frs-core:CurrentFinancialInstruments 2024-09-30 09247427 frs-core:Non-currentFinancialInstruments 2024-09-30 09247427 frs-core:ShareCapital 2024-09-30 09247427 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 09247427
The Travel Diamond Ltd
Financial Statements
For The Year Ended 30 September 2025
The Travel Diamond Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
The Travel Diamond Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 09247427

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,376 |  | 5,167
|  |  | 6,376 |  | 5,167
CURRENT ASSETS
Debtors | 5 | 12,685 |  | 27,454 |
Cash at bank and in hand |  | 50,098 |  | 40,496 |
|  | 62,783 |  | 67,950 |
Creditors: Amounts Falling Due Within One Year | 6 | (16,385 ) |  | (47,985 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 46,398 |  | 19,965
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 52,774 |  | 25,132
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,200 ) |  | 1,727
NET ASSETS |  |  | 51,574 |  | 26,859
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 51,474 |  | 26,759
SHAREHOLDERS' FUNDS |  |  | 51,574 |  | 26,859

Page 1
Page 2
The Travel Diamond Ltd
Balance Sheet (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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 S Clayson Director
12 June 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
The Travel Diamond Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
The Travel Diamond Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09247427 . The registered office is Conifers Sturton Road, South Wheatley, Retford, DN22 9DL.
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 | 15% reducing balance
Fixtures & Fittings | 15% reducuing 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
The Travel Diamond Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 9,342 | - | 9,342
Additions | 1,794 | 575 | 2,369
As at 30 September 2025 | 11,136 | 575 | 11,711
Depreciation
As at 1 October 2024 | 4,175 | - | 4,175
Provided during the period | 1,045 | 115 | 1,160
As at 30 September 2025 | 5,220 | 115 | 5,335
Net Book Value
As at 30 September 2025 | 5,916 | 460 | 6,376
As at 1 October 2024 | 5,167 | - | 5,167

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,685 |  | 27,454

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 6,602
Corporation tax | 9,964 |  | 11,804
Other taxes and social security | - |  | 20
VAT | 5,754 |  | 7,624
Director's loan account | 667 |  | 21,935
| 16,385 |  | 47,985

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,200 |  | (1,727 )

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4