Acorah Software Products - Accounts Production 16.8.310 false true true 31 May 2024 16 May 2023 false 1 June 2024 31 May 2025 31 May 2025 14873309 Ronalds Birznieks Maris Balodis the director true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14873309 2024-05-31 14873309 2025-05-31 14873309 2024-06-01 2025-05-31 14873309 frs-core:CurrentFinancialInstruments 2025-05-31 14873309 frs-core:Non-currentFinancialInstruments 2025-05-31 14873309 frs-core:InvestmentPropertyIncludedWithinPPE 2025-05-31 14873309 frs-core:InvestmentPropertyIncludedWithinPPE 2024-05-31 14873309 frs-core:ShareCapital 2025-05-31 14873309 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14873309 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14873309 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 14873309 frs-bus:SmallEntities 2024-06-01 2025-05-31 14873309 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 14873309 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14873309 1 2024-06-01 2025-05-31 14873309 frs-bus:Director1 2024-06-01 2025-05-31 14873309 frs-bus:Director2 2024-06-01 2025-05-31 14873309 frs-countries:EnglandWales 2024-06-01 2025-05-31 14873309 2023-05-15 14873309 2024-05-31 14873309 2023-05-16 2024-05-31 14873309 frs-core:CurrentFinancialInstruments 2024-05-31 14873309 frs-core:Non-currentFinancialInstruments 2024-05-31 14873309 frs-core:ShareCapital 2024-05-31 14873309 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 14873309
Tdk Trade Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Tdk Trade Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Unaudited Financial Statements

Contents
| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Tdk Trade Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 14873309

| 31 May 2025 | 31 May 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 3 |  | 300,000 |  | 300,000
|  |  | 300,000 |  | 300,000
CURRENT ASSETS
Debtors | 4 | 1,048 |  | 1,999 |
Cash at bank and in hand |  | 26,232 |  | 1,638 |
|  | 27,280 |  | 3,637 |
Creditors: Amounts Falling Due Within One Year | 5 | (13,821 ) |  | (15,681 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 13,459 |  | (12,044 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 313,459 |  | 287,956
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (352,008 ) |  | (335,858 )
NET LIABILITIES |  |  | (38,549 ) |  | (47,902 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (38,649 ) |  | (48,002 )
SHAREHOLDERS' FUNDS |  |  | (38,549) |  | (47,902)

Page 1
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Tdk Trade Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 Profit and Loss Account.
On behalf of the board

Ronalds Birznieks Director
20 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Tdk Trade Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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. The directors believe that the company would have sufficient resources to continue to trade for foreseeable future.
1.3. Turnover
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Income from investment properties
Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.
1.4. Investment Properties
Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.
Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.
Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.
Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2024: 1)
2 1
3. Tangible Assets

| Investment Properties
--- | ---
| £
Cost or Valuation
As at 1 June 2024 | 300,000
As at 31 May 2025 | 300,000
Net Book Value
As at 31 May 2025 | 300,000
As at 1 June 2024 | 300,000

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Page 4
Tdk Trade Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
The investment properties are valued, at balance sheet date, by directors of the company based on the assessment of available market information and property condition. The directors believe that their valuation would not be materially different from the professional valuation.
4. Debtors

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 736 |  | 1,999
Amounts owed by other related parties | 312 |  | -
| 1,048 |  | 1,999

5. Creditors: Amounts Falling Due Within One Year

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,550 |  | -
Accruals and deferred income | 840 |  | 5,250
Directors' loan accounts | 10,431 |  | 10,431
| 13,821 |  | 15,681

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

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 196,039 |  | 196,058
Amounts owed to related parties | 155,969 |  | 139,800
| 352,008 |  | 335,858

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

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 196,039 |  | 196,058

8. Share Capital

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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Tdk Trade Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
9. Related Party Transactions
Included in creditors due after more than one year is an amount of £155,969 (2024: £139,800 ) owed to the companies in which the director has beneficial interest. Interest has been charged at 4.5% per annum on these balance.
Included in creditors is an amount of £10,431 (2024: £10,431 ) owed to its directors. The amount is interest-free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of the ownership of 100% of the issued share capital in the company.
11. General Information
Tdk Trade Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14873309 . The registered office is 809 Salisbury House 29 Finsbury Circus, London, EC2M 7AQ.
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