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 09049319 Mr Thomas Allum Mrs Karen Allum iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09049319 2024-06-30 09049319 2025-06-30 09049319 2024-07-01 2025-06-30 09049319 frs-core:CurrentFinancialInstruments 2025-06-30 09049319 frs-core:Non-currentFinancialInstruments 2025-06-30 09049319 frs-core:BetweenOneFiveYears 2025-06-30 09049319 frs-core:ComputerEquipment 2025-06-30 09049319 frs-core:ComputerEquipment 2024-07-01 2025-06-30 09049319 frs-core:ComputerEquipment 2024-06-30 09049319 frs-core:MotorVehicles 2025-06-30 09049319 frs-core:MotorVehicles 2024-07-01 2025-06-30 09049319 frs-core:MotorVehicles 2024-06-30 09049319 frs-core:SharePremium 2025-06-30 09049319 frs-core:ShareCapital 2025-06-30 09049319 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 09049319 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09049319 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 09049319 frs-bus:SmallEntities 2024-07-01 2025-06-30 09049319 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 09049319 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 09049319 frs-core:CostValuation 2024-06-30 09049319 frs-core:CostValuation 2025-06-30 09049319 frs-core:ProvisionsForImpairmentInvestments 2024-06-30 09049319 frs-core:ProvisionsForImpairmentInvestments 2025-06-30 09049319 frs-bus:Director1 2024-07-01 2025-06-30 09049319 frs-bus:Director2 2024-07-01 2025-06-30 09049319 frs-countries:EnglandWales 2024-07-01 2025-06-30 09049319 2023-06-30 09049319 2024-06-30 09049319 2023-07-01 2024-06-30 09049319 frs-core:CurrentFinancialInstruments 2024-06-30 09049319 frs-core:Non-currentFinancialInstruments 2024-06-30 09049319 frs-core:BetweenOneFiveYears 2024-06-30 09049319 frs-core:SharePremium 2024-06-30 09049319 frs-core:ShareCapital 2024-06-30 09049319 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 09049319
T.E. Allum Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
T.E. Allum Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
T.E. Allum Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 09049319

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 648 |  | 36,170
Investments | 5 |  | 4,548,069 |  | 4,548,069
|  |  | 4,548,717 |  | 4,584,239
CURRENT ASSETS
Debtors | 6 | 17,923 |  | 6,096 |
Cash at bank and in hand |  | 1,160,757 |  | 1,072,186 |
|  | 1,178,680 |  | 1,078,282 |
Creditors: Amounts Falling Due Within One Year | 7 | (93,376 ) |  | (364,334 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,085,304 |  | 713,948
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,634,021 |  | 5,298,187
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (200,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (162 ) |  | (5,378 )
NET ASSETS |  |  | 5,633,859 |  | 5,092,809
CAPITAL AND RESERVES
Called up share capital | 9 |  | 101 |  | 101
Share premium account |  |  | 1,119,999 |  | 1,119,999
Profit and Loss Account |  |  | 4,513,759 |  | 3,972,709
SHAREHOLDERS' FUNDS |  |  | 5,633,859 |  | 5,092,809

Page 1
Page 2
T.E. Allum Limited
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 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

Mr Thomas Allum Director
18/03/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
T.E. Allum Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
T.E. Allum Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09049319 . The registered office is Abbey Labels, Lamdin Road, Bury St Edmunds, Suffolk, IP32 6NU.
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 comprises management charges received by the company.
Revenue Recognition
The company recognises revenue when:
The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
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:

Motor Vehicles | 33% straight line
Computer Equipment | 33% straight line

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. Financial Instruments
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Page 3
Page 4
T.E. Allum Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. 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.
2.7. 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. The company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
2.8. Group Accounts Not Prepared
The company is part of a small group. The company has taken advantage of the exemption provided by section 399 of the Companies Act 2006 and has not prepared group accounts.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 4
Page 5
T.E. Allum Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 43,750 | 2,165 | 45,915
Additions | - | 583 | 583
Disposals | (43,750 ) | - | (43,750 )
As at 30 June 2025 | - | 2,748 | 2,748
Depreciation
As at 1 July 2024 | 8,075 | 1,670 | 9,745
Provided during the period | 6,056 | 430 | 6,486
Disposals | (14,131 ) | - | (14,131 )
As at 30 June 2025 | - | 2,100 | 2,100
Net Book Value
As at 30 June 2025 | - | 648 | 648
As at 1 July 2024 | 35,675 | 495 | 36,170

5. Investments

| Subsidiaries | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 July 2024 | 4,547,315 | 754 | 4,548,069
As at 30 June 2025 | 4,547,315 | 754 | 4,548,069
Provision
As at 1 July 2024 | - | - | -
As at 30 June 2025 | - | - | -
Net Book Value
As at 30 June 2025 | 4,547,315 | 754 | 4,548,069
As at 1 July 2024 | 4,547,315 | 754 | 4,548,069

Page 5
Page 6
T.E. Allum Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 9,958 |  | 6,096
Due after more than one year
Other debtors | 7,965 |  | -
| 17,923 |  | 6,096

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,364 |  | 124
Other loans | - |  | 325,000
Other creditors | 30,838 |  | 1,250
Taxation and social security | 61,174 |  | 37,960
| 93,376 |  | 364,334

Creditors include loans which are secured of £Nil (2024 - £325,000).
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | - |  | 200,000

Loans of £Nil (2024 - £200,000) are secured by means of a fixed and floating charge over all assets of the company.
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 101 |  | 101

Page 6
Page 7
T.E. Allum Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Later than one year and not later than five years | 45,664 |  | 77,583
| 45,664 |  | 77,583

Other commitments consist of motor vehicle contract hire arrangements.
Page 7