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 12882303 Mr Omied Jalalian-Khakshour iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12882303 2024-09-30 12882303 2025-09-30 12882303 2024-10-01 2025-09-30 12882303 frs-core:CurrentFinancialInstruments 2025-09-30 12882303 frs-core:PlantMachinery 2025-09-30 12882303 frs-core:PlantMachinery 2024-10-01 2025-09-30 12882303 frs-core:PlantMachinery 2024-09-30 12882303 frs-core:ShareCapital 2025-09-30 12882303 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12882303 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12882303 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 12882303 frs-bus:SmallEntities 2024-10-01 2025-09-30 12882303 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12882303 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12882303 frs-bus:Director1 2024-10-01 2025-09-30 12882303 frs-countries:EnglandWales 2024-10-01 2025-09-30 12882303 2023-09-30 12882303 2024-09-30 12882303 2023-10-01 2024-09-30 12882303 frs-core:CurrentFinancialInstruments 2024-09-30 12882303 frs-core:ShareCapital 2024-09-30 12882303 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 12882303
Two4 Martial Arts Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
L C S Accountancy Ltd
22 Gelliwastad Road
Pontypridd
CF37 2BW
Two4 Martial Arts Ltd
Contents
Contents

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

Page 1
Two4 Martial Arts Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 12882303

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 373 |  | 895
|  |  | 373 |  | 895
CURRENT ASSETS
Cash at bank and in hand |  | - |  | 3,554 |
|  | - |  | 3,554 |
Creditors: Amounts Falling Due Within One Year | 5 | (3,072 ) |  | (607 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,072 ) |  | 2,947
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,699 ) |  | 3,842
NET (LIABILITIES)/ASSETS |  |  | (2,699 ) |  | 3,842
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | (2,700 ) |  | 3,841
SHAREHOLDERS' FUNDS |  |  | (2,699) |  | 3,842

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 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 Omied Jalalian-Khakshour Director
17 March 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Two4 Martial Arts Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Two4 Martial Arts Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12882303 . The registered office is 22 Gelliwastad Road, Pontypridd, Rhondda Cynon Taff, CF37 2BW.
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% Straight Line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 October 2024 | 2,611
As at 30 September 2025 | 2,611
Depreciation
As at 1 October 2024 | 1,716
Provided during the period | 522
As at 30 September 2025 | 2,238
Net Book Value
As at 30 September 2025 | 373
As at 1 October 2024 | 895

Page 2
Page 3
Two4 Martial Arts Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Bank loans and overdrafts | 870 |  | -
Other taxes and social security | 1,000 |  | -
Accruals and deferred income | 575 |  | 575
Director's loan account | 627 |  | 33
| 3,072 |  | 607

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 3