Acorah Software Products - Accounts Production 16.8.310 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13166365 Mr Paul Jones Mr John Foord Mr Robert Dolan Mr Richard Storie Mr Steven Gibson Mr Harjinder Basra Mr Christopher Walton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13166365 2024-12-31 13166365 2025-12-31 13166365 2025-01-01 2025-12-31 13166365 frs-core:CurrentFinancialInstruments 2025-12-31 13166365 frs-core:Non-currentFinancialInstruments 2025-12-31 13166365 frs-core:BetweenOneFiveYears 2025-12-31 13166365 frs-core:ComputerEquipment 2025-12-31 13166365 frs-core:ComputerEquipment 2025-01-01 2025-12-31 13166365 frs-core:ComputerEquipment 2024-12-31 13166365 frs-core:FurnitureFittings 2025-12-31 13166365 frs-core:FurnitureFittings 2025-01-01 2025-12-31 13166365 frs-core:FurnitureFittings 2024-12-31 13166365 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 13166365 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 13166365 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 13166365 frs-core:MoreThanFiveYears 2025-12-31 13166365 frs-core:PlantMachinery 2025-12-31 13166365 frs-core:PlantMachinery 2025-01-01 2025-12-31 13166365 frs-core:PlantMachinery 2024-12-31 13166365 frs-core:WithinOneYear 2025-12-31 13166365 frs-core:ShareCapital 2025-12-31 13166365 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13166365 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13166365 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13166365 frs-bus:SmallEntities 2025-01-01 2025-12-31 13166365 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13166365 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13166365 frs-bus:Director1 2025-01-01 2025-12-31 13166365 frs-bus:Director2 2025-01-01 2025-12-31 13166365 frs-bus:Director3 2025-01-01 2025-12-31 13166365 frs-bus:Director4 2025-01-01 2025-12-31 13166365 frs-bus:Director5 2025-01-01 2025-12-31 13166365 frs-bus:Director6 2025-01-01 2025-12-31 13166365 frs-bus:Director7 2025-01-01 2025-12-31 13166365 frs-core:CurrentFinancialInstruments 1 2025-12-31 13166365 frs-core:CurrentFinancialInstruments 3 2025-12-31 13166365 frs-countries:EnglandWales 2025-01-01 2025-12-31 13166365 2023-12-31 13166365 2024-12-31 13166365 2024-01-01 2024-12-31 13166365 frs-core:CurrentFinancialInstruments 2024-12-31 13166365 frs-core:Non-currentFinancialInstruments 2024-12-31 13166365 frs-core:BetweenOneFiveYears 2024-12-31 13166365 frs-core:MoreThanFiveYears 2024-12-31 13166365 frs-core:PlantMachinery 2024-01-01 2024-12-31 13166365 frs-core:WithinOneYear 2024-12-31 13166365 frs-core:ShareCapital 2024-12-31 13166365 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13166365 frs-core:CurrentFinancialInstruments 1 2024-12-31 13166365 frs-core:CurrentFinancialInstruments 3 2024-12-31
Registered number: 13166365
Total Solutions Technology Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Harrisons Accountancy Ltd
Harrison House Sheep Walk
Langford Road
Biggleswade
Bedfordshire
SG18 9RB
Total Solutions Technology Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Total Solutions Technology Ltd
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 13166365

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 342,179 |  | 352,486
|  |  | 342,179 |  | 352,486
CURRENT ASSETS
Stocks | 5 | 473,197 |  | 1,279,621 |
Debtors | 6 | 2,978,821 |  | 1,173,590 |
Cash at bank and in hand |  | 1,014,512 |  | 1,318,021 |
|  | 4,466,530 |  | 3,771,232 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,247,445 ) |  | (1,609,118 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,219,085 |  | 2,162,114
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,561,264 |  | 2,514,600
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (37,459 ) |  | (11,419 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (73,274 ) |  | (39,085 )
NET ASSETS |  |  | 3,450,531 |  | 2,464,096
CAPITAL AND RESERVES
Called up share capital | 10 |  | 81 |  | 81
Income Statement |  |  | 3,450,450 |  | 2,464,015
SHAREHOLDERS' FUNDS |  |  | 3,450,531 |  | 2,464,096

Page 1
Page 2
Total Solutions Technology Ltd
Statement of Financial Position (continued)
As At 31 December 2025
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 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 Income Statement.
The financial statements were approved by the board of directors on 10 March 2026 and were signed on its behalf by:

Mr Paul Jones Director | Mr Richard Storie Director | Mr Harjinder Basra Director
10/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Total Solutions Technology Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Total Solutions Technology Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13166365 . The registered office is 5-6 Amor Way, Letchworth Garden City, Hertfordshire, SG6 1UG.
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. 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.
2.3. Turnover
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 and credit taken for the profit earned to date when the outcome of the contract can be assessed with reasonable certainity. 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.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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:

Leasehold | 15% reducing balance
Plant & Machinery | 15% reducing balance
Fixtures & Fittings | 20% straight line
Computer Equipment | 33.33% straight line

2.6. 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 income statement 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 income statement as incurred.
2.7. 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.
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Total Solutions Technology Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.8. 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.
2.9. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 32 (2024: 30)
32 30
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 177,186 | 153,308 | 92,475 | 27,122 | 450,091
Additions | - | 43,500 | 7,788 | 11,132 | 62,420
As at 31 December 2025 | 177,186 | 196,808 | 100,263 | 38,254 | 512,511
Depreciation
As at 1 January 2025 | 26,578 | 34,627 | 19,620 | 16,780 | 97,605
Provided during the period | 22,591 | 21,065 | 20,053 | 9,018 | 72,727
As at 31 December 2025 | 49,169 | 55,692 | 39,673 | 25,798 | 170,332
Net Book Value
As at 31 December 2025 | 128,017 | 141,116 | 60,590 | 12,456 | 342,179
As at 1 January 2025 | 150,608 | 118,681 | 72,855 | 10,342 | 352,486

Page 4
Page 5
Total Solutions Technology Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 55,541 |  | 20,235

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 30,000 |  | 30,000
Long term contracts | 443,197 |  | 1,249,621
| 473,197 |  | 1,279,621

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,973,392 |  | 890,536
Prepayments and accrued income | 564,413 |  | 55,912
Other debtors | 259,526 |  | 16,778
VAT | 131,990 |  | 160,864
| 2,929,321 |  | 1,124,090
Due after more than one year
Other debtors | 49,500 |  | 49,500
| 2,978,821 |  | 1,173,590

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 18,082 |  | 8,817
Trade creditors | 389,913 |  | 514,270
Corporation tax | 180,400 |  | 434,298
Other taxes and social security | 45,928 |  | 47,869
Pension payable | 7,960 |  | 4,332
Deferred income | 478,262 |  | 393,751
Accruals | 126,900 |  | 205,781
| 1,247,445 |  | 1,609,118

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 37,459 |  | 11,419

Page 5
Page 6
Total Solutions Technology Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 18,082 |  | 8,817
Later than one year and not later than five years | 37,459 |  | 11,419
| 55,541 |  | 20,236
| 55,541 |  | 20,236

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 81 |  | 81

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 97,092 |  | 100,806
Later than one year and not later than five years | 233,840 |  | 275,932
Later than five years | 165,000 |  | 220,000
| 495,932 |  | 596,738

12. Post Balance Sheet Events
Share Buyback:
On 16 February 2026, the company completed a purchase of its own equity instruments. The company repurchased 11 Ordinary £1 shares for a total consideration of £260,000, including costs.
These shares were subsequently cancelled, resulting in a reduction of the company’s called-up share capital and an increase in the capital redemption reserve.
The buyback was funded from distributable profits. This transaction represents a non-adjusting post balance sheet event and has no impact on the figures reported in these financial statements.
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