Acorah Software Products - Accounts Production 16.5.460 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC333924 Mr Eric Liddiard Ms Lynne Liddiard Ms Lynne Liddiard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC333924 2024-11-30 SC333924 2025-11-30 SC333924 2024-12-01 2025-11-30 SC333924 frs-core:CurrentFinancialInstruments 2025-11-30 SC333924 frs-core:ComputerEquipment 2025-11-30 SC333924 frs-core:ComputerEquipment 2024-12-01 2025-11-30 SC333924 frs-core:ComputerEquipment 2024-11-30 SC333924 frs-core:FurnitureFittings 2025-11-30 SC333924 frs-core:FurnitureFittings 2024-12-01 2025-11-30 SC333924 frs-core:FurnitureFittings 2024-11-30 SC333924 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 SC333924 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 SC333924 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 SC333924 frs-core:MotorVehicles 2025-11-30 SC333924 frs-core:MotorVehicles 2024-12-01 2025-11-30 SC333924 frs-core:MotorVehicles 2024-11-30 SC333924 frs-core:PlantMachinery 2025-11-30 SC333924 frs-core:PlantMachinery 2024-12-01 2025-11-30 SC333924 frs-core:PlantMachinery 2024-11-30 SC333924 frs-core:ShareCapital 2025-11-30 SC333924 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC333924 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC333924 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC333924 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC333924 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC333924 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC333924 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-11-30 SC333924 frs-bus:Director1 2024-12-01 2025-11-30 SC333924 frs-bus:Director2 2024-12-01 2025-11-30 SC333924 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 SC333924 frs-core:CurrentFinancialInstruments 1 2025-11-30 SC333924 frs-countries:Scotland 2024-12-01 2025-11-30 SC333924 2023-11-30 SC333924 2024-11-30 SC333924 2023-12-01 2024-11-30 SC333924 frs-core:CurrentFinancialInstruments 2024-11-30 SC333924 frs-core:ShareCapital 2024-11-30 SC333924 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 SC333924 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-11-30 SC333924 frs-core:CurrentFinancialInstruments 1 2024-11-30
Registered number: SC333924
Total Carpet Tile (Tct) Solutions Ltd.
Unaudited Financial Statements
For The Year Ended 30 November 2025
Total Carpet Tile (Tct) Solutions Ltd.
Contents
Contents

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

Page 1
Total Carpet Tile (Tct) Solutions Ltd.
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: SC333924

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 317,612 |  | 344,789
|  |  | 317,612 |  | 344,789
CURRENT ASSETS
Stocks | 5 | 31,953 |  | 110,550 |
Debtors | 6 | 390,496 |  | 272,155 |
Cash at bank and in hand |  | 197,977 |  | 191,181 |
|  | 620,426 |  | 573,886 |
Creditors: Amounts Falling Due Within One Year | 7 | (276,125 ) |  | (356,414 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 344,301 |  | 217,472
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 661,913 |  | 562,261
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (20,088 ) |  | (17,884 )
NET ASSETS |  |  | 641,825 |  | 544,377
CAPITAL AND RESERVES
Called up share capital | 9 |  | 200 |  | 200
Profit and Loss Account |  |  | 641,625 |  | 544,177
SHAREHOLDERS' FUNDS |  |  | 641,825 |  | 544,377

Page 1
Page 2
Total Carpet Tile (Tct) Solutions Ltd.
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Eric Liddiard Director
20/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Total Carpet Tile (Tct) Solutions Ltd.
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Total Carpet Tile (Tct) Solutions Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC333924 . The registered office is 2nd Floor (East) Bellgrave Court, Rosehall Road, Bellshill, ML4 3NR.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Freehold | 5% on cost
Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 20% on reducing balance
Computer Equipment | 25% on reducing balance

Tangible assets are initially recognised at cost which is the purchase price plus any directly attributable costs.
Subsequently tangible assets are measured at cost less accumulated depreciation and impairment losses.
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
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 items.
Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
2.6. Financial Instruments
The company only has basic financial instruments.
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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Total Carpet Tile (Tct) Solutions Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 December 2024 | 367,290 | 7,598 | 203,937 | 15,642
Additions | - | - | 16,960 | -
As at 30 November 2025 | 367,290 | 7,598 | 220,897 | 15,642
Depreciation
As at 1 December 2024 | 111,920 | 7,056 | 117,593 | 13,439
Provided during the period | 18,365 | 189 | 24,762 | 491
As at 30 November 2025 | 130,285 | 7,245 | 142,355 | 13,930
Net Book Value
As at 30 November 2025 | 237,005 | 353 | 78,542 | 1,712
As at 1 December 2024 | 255,370 | 542 | 86,344 | 2,203

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 December 2024 | 3,500 | 597,967
Additions | - | 16,960
As at 30 November 2025 | 3,500 | 614,927

...CONTINUED
Page 4
Page 5
Total Carpet Tile (Tct) Solutions Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

Depreciation
As at 1 December 2024 | 3,170 | 253,178
Provided during the period | 330 | 44,137
As at 30 November 2025 | 3,500 | 297,315
Net Book Value
As at 30 November 2025 | - | 317,612
As at 1 December 2024 | 330 | 344,789

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 11,562 |  | 32,130
Work in progress | 20,391 |  | 78,420
| 31,953 |  | 110,550

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 379,647 |  | 265,345
Prepayments and accrued income | 4,209 |  | -
Other debtors | 500 |  | 500
Retentions | 6,140 |  | 6,140
Other taxes and social security | - |  | 170
| 390,496 |  | 272,155

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 66,542 |  | 156,671
Corporation tax | 67,277 |  | 30,656
Other taxes and social security | 575 |  | -
VAT | 49,774 |  | 18,623
Pension costs | - |  | 183
Accruals and deferred income | 68,533 |  | -
Directors' loan accounts | 23,424 |  | 150,281
| 276,125 |  | 356,414

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | 20,088 |  | 17,884

Page 5
Page 6
Total Carpet Tile (Tct) Solutions Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 6