Acorah Software Products - Accounts Production 18.1.170 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 01229222 Mr Dennis Wilkinson Mr Ian Wilkinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01229222 2025-01-31 01229222 2026-01-31 01229222 2025-02-01 2026-01-31 01229222 frs-core:Non-currentFinancialInstruments 2026-01-31 01229222 frs-core:ComputerEquipment 2025-02-01 2026-01-31 01229222 frs-core:MotorVehicles 2025-02-01 2026-01-31 01229222 frs-core:PlantMachinery 2025-02-01 2026-01-31 01229222 frs-core:ShareCapital 2026-01-31 01229222 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 01229222 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 01229222 frs-bus:AbridgedAccounts 2025-02-01 2026-01-31 01229222 frs-bus:SmallEntities 2025-02-01 2026-01-31 01229222 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 01229222 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 01229222 frs-bus:Director1 2025-02-01 2026-01-31 01229222 frs-bus:Director2 2025-02-01 2026-01-31 01229222 frs-core:Non-currentFinancialInstruments 1 2026-01-31 01229222 frs-countries:EnglandWales 2025-02-01 2026-01-31 01229222 2024-01-31 01229222 2025-01-31 01229222 2024-02-01 2025-01-31 01229222 frs-core:Non-currentFinancialInstruments 2025-01-31 01229222 frs-core:ShareCapital 2025-01-31 01229222 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 01229222 frs-core:Non-currentFinancialInstruments 1 2025-01-31
Registered number: 01229222
Towers Construction (Yorkshire) Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2026
Hedges and Co
Towers Construction (Yorkshire) Limited
Contents
Contents

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

Page 1
Towers Construction (Yorkshire) Limited
Abridged Balance Sheet
As At 31 January 2026
Abridged Balance Sheet
Registered number: 01229222

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 376 |  | 1,479
Investment Properties | 5 |  | 573,814 |  | 275,796
|  |  | 574,190 |  | 277,275
CURRENT ASSETS
Stocks |  | - |  | 270,637 |
Debtors | 6 | 123,663 |  | 112,680 |
Cash at bank and in hand |  | 65,121 |  | 122,955 |
|  | 188,784 |  | 506,272 |
Creditors: Amounts Falling Due Within One Year |  | (17,481 ) |  | (23,001 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 171,303 |  | 483,271
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 745,493 |  | 760,546
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (5,789 )
NET ASSETS |  |  | 745,493 |  | 754,757
CAPITAL AND RESERVES
Called up share capital | 7 |  | 110 |  | 110
Profit and Loss Account |  |  | 745,383 |  | 754,647
SHAREHOLDERS' FUNDS |  |  | 745,493 |  | 754,757

Page 1
Page 2
Towers Construction (Yorkshire) Limited
Abridged Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Ian Wilkinson Director
03/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Towers Construction (Yorkshire) Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 January 2026
Notes to the Abridged Financial Statements
1. General Information
Towers Construction (Yorkshire) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01229222 . The registered office is 299 Northgate, Cottingham, East Yorkshire, HU16 5RL.
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 represents the value of services rendered by the company.
Revenue Recognition
Revenue is recognised under an exchange transaction with a customer when, and to the extent that, the company receives a right to considerarion from its performance.
Part completed contracts at the year-end that fulfil the critera are included in these financial statements based on their fair value of the right to consideration at the balance sheet date.
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 | 15% on cost
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 33% on cost

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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 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.
Page 3
Page 4
Towers Construction (Yorkshire) Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 January 2026
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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 is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: 2)
- 2
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 February 2025 | 13,376
Disposals | (6,666 )
As at 31 January 2026 | 6,710
Depreciation
As at 1 February 2025 | 11,897
Provided during the period | 167
Disposals | (5,730 )
As at 31 January 2026 | 6,334
Net Book Value
As at 31 January 2026 | 376
As at 1 February 2025 | 1,479

Page 4
Page 5
Towers Construction (Yorkshire) Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 January 2026
5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 February 2025 | 275,796
Additions | 298,018
As at 31 January 2026 | 573,814

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due after more than one year
Secured debtors | 47,898 |  | 47,898
Other debtor | 1,357 |  | 1,357
| 49,255 |  | 49,255

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 110 |  | 110

Page 5