Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 10080954 Mr Kim Johnson Menace Holdings Ltd 3 Vista Place, Ingworth Road, Poole, Dorset, England, BH12 1JY true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10080954 2024-06-30 10080954 2025-06-30 10080954 2024-07-01 2025-06-30 10080954 frs-core:CurrentFinancialInstruments 2025-06-30 10080954 frs-core:Non-currentFinancialInstruments 2025-06-30 10080954 frs-core:BetweenOneFiveYears 2025-06-30 10080954 frs-core:ComputerEquipment 2025-06-30 10080954 frs-core:ComputerEquipment 2024-07-01 2025-06-30 10080954 frs-core:ComputerEquipment 2024-06-30 10080954 frs-core:FurnitureFittings 2025-06-30 10080954 frs-core:FurnitureFittings 2024-07-01 2025-06-30 10080954 frs-core:FurnitureFittings 2024-06-30 10080954 frs-core:MoreThanFiveYears 2025-06-30 10080954 frs-core:MotorVehicles 2025-06-30 10080954 frs-core:MotorVehicles 2024-07-01 2025-06-30 10080954 frs-core:MotorVehicles 2024-06-30 10080954 frs-core:PlantMachinery 2025-06-30 10080954 frs-core:PlantMachinery 2024-07-01 2025-06-30 10080954 frs-core:PlantMachinery 2024-06-30 10080954 frs-core:WithinOneYear 2025-06-30 10080954 frs-core:CapitalRedemptionReserve 2025-06-30 10080954 frs-core:ShareCapital 2025-06-30 10080954 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 10080954 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10080954 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 10080954 frs-bus:SmallEntities 2024-07-01 2025-06-30 10080954 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 10080954 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 10080954 1 2024-07-01 2025-06-30 10080954 frs-bus:Director1 2024-07-01 2025-06-30 10080954 frs-countries:EnglandWales 2024-07-01 2025-06-30 10080954 2023-06-30 10080954 2024-06-30 10080954 2023-07-01 2024-06-30 10080954 frs-core:CurrentFinancialInstruments 2024-06-30 10080954 frs-core:Non-currentFinancialInstruments 2024-06-30 10080954 frs-core:BetweenOneFiveYears 2024-06-30 10080954 frs-core:MoreThanFiveYears 2024-06-30 10080954 frs-core:WithinOneYear 2024-06-30 10080954 frs-core:CapitalRedemptionReserve 2024-06-30 10080954 frs-core:ShareCapital 2024-06-30 10080954 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 10080954
Tarlu Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Tarlu Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Tarlu Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 10080954

| 2025 | 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 409,279 |  | 472,304
|  |  | 409,279 |  | 472,304
CURRENT ASSETS
Stocks | 5 | 35,475 |  | 34,000 |
Debtors | 6 | 659,278 |  | 511,412 |
Cash at bank and in hand |  | 71,833 |  | 51,704 |
|  | 766,586 |  | 597,116 |
Creditors: Amounts Falling Due Within One Year | 7 | (992,905 ) |  | (706,485 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (226,319 ) |  | (109,369 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 182,960 |  | 362,935
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (134,707 ) |  | (317,311 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (11,368 ) |  | -
NET ASSETS |  |  | 36,885 |  | 45,624
CAPITAL AND RESERVES
Called up share capital | 11 |  | 75 |  | 75
Capital redemption reserve |  |  | 25 |  | 25
Profit and Loss Account |  |  | 36,785 |  | 45,524
SHAREHOLDERS' FUNDS |  |  | 36,885 |  | 45,624

Page 1
Page 2
Tarlu Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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

Mr Kim Johnson Director
5 February 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Tarlu Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Tarlu Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10080954 . The registered office is 17 Factory Lane, Upton, Poole, Dorset, BH16 5SN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
These financial statements are presented in pound sterling which is the functional currency of the company.
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 | 25% reducing balance
Fixtures & Fittings | 10 years straight line
Computer Equipment | 15% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
2.6. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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Tarlu Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.
2.8. 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 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 44 (2024: 45)
44 45
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 July 2024 | 22,413 | 59,545 | 540,694 | 66,400 | 689,052
Additions | - | - | 3,713 | 333 | 4,046
As at 30 June 2025 | 22,413 | 59,545 | 544,407 | 66,733 | 693,098
Depreciation
As at 1 July 2024 | 14,748 | 37,054 | 130,323 | 34,623 | 216,748
Provided during the period | 1,916 | 5,623 | 54,744 | 4,788 | 67,071
As at 30 June 2025 | 16,664 | 42,677 | 185,067 | 39,411 | 283,819
Net Book Value
As at 30 June 2025 | 5,749 | 16,868 | 359,340 | 27,322 | 409,279
As at 1 July 2024 | 7,665 | 22,491 | 410,371 | 31,777 | 472,304

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Tarlu Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Stocks

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Materials | 35,475 |  | 34,000

6. Debtors

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 338,098 |  | 206,175
Prepayments and accrued income | 100,919 |  | 84,931
Other debtors | 60,519 |  | 93,795
Amounts owed by group undertakings | 159,509 |  | 126,511
Amounts owed by associates | 233 |  | -
| 659,278 |  | 511,412

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 109,627 |  | 98,895
Trade creditors | 499,447 |  | 311,938
Bank loans and overdrafts | 63,438 |  | 73,448
Other taxes and social security | 229,886 |  | 161,408
Other creditors | 69,801 |  | 7,809
Accruals and deferred income | 20,706 |  | 52,987
| 992,905 |  | 706,485

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

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 57,468 |  | 180,410
Bank loans | 77,239 |  | 136,901
| 134,707 |  | 317,311

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 167,095 |  | 279,305

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Tarlu Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 109,627 |  | 98,895
Later than one year and not later than five years | 57,468 |  | 180,410
| 167,095 |  | 279,305
| 167,095 |  | 279,305

11. Share Capital

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 75 |  | 75

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Not later than one year | 309,451 |  | 281,601
Later than one year and not later than five years | 787,424 |  | 429,851
Later than five years | 131,250 |  | 236,250
| 1,228,125 |  | 947,702

13. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £10,201 (2024 - £2,443) were due to the fund. They are included in Other Creditors.
14. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Menace Holdings Ltd . Its registered office is 3 Vista Place, Ingworth Road, Poole, Dorset, England, BH12 1JY .
15. Prior year adjustments
The financial statements have been restated to reflect previously unassessed accruals and a misstatement in the intercompany balance. As a result, wages and rent expenses were understated, while deferred tax was overstated in the prior year.
The comparative statement of profit or loss for the year ended 30 June 2024 has been restated to increase wages by £22,274 and rent and rates by £48,366. These adjustments increased the reported loss for the year ended 30 June 2024 and eliminated the previously recognised deferred tax liability of £7,500.
Consequently reserves have been reduced by £63,140 as at 30 June 2024.
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