Acorah Software Products - Accounts Production 18.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 03611520 David Curtis Adrian Curtis Gail Curtis Michael Sullivan David Curtis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03611520 2024-11-30 03611520 2025-11-30 03611520 2024-12-01 2025-11-30 03611520 frs-core:Non-currentFinancialInstruments 2025-11-30 03611520 frs-core:ComputerEquipment 2025-11-30 03611520 frs-core:ComputerEquipment 2024-12-01 2025-11-30 03611520 frs-core:ComputerEquipment 2024-11-30 03611520 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-01 2025-11-30 03611520 frs-core:FurnitureFittings 2025-11-30 03611520 frs-core:FurnitureFittings 2024-12-01 2025-11-30 03611520 frs-core:FurnitureFittings 2024-11-30 03611520 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 03611520 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 03611520 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 03611520 frs-core:MotorVehicles 2025-11-30 03611520 frs-core:MotorVehicles 2024-12-01 2025-11-30 03611520 frs-core:MotorVehicles 2024-11-30 03611520 frs-core:OtherResidualIntangibleAssets 2025-11-30 03611520 frs-core:OtherResidualIntangibleAssets 2024-12-01 2025-11-30 03611520 frs-core:OtherResidualIntangibleAssets 2024-11-30 03611520 frs-core:PlantMachinery 2025-11-30 03611520 frs-core:PlantMachinery 2024-12-01 2025-11-30 03611520 frs-core:PlantMachinery 2024-11-30 03611520 frs-core:RevaluationReserve 2024-12-01 2025-11-30 03611520 frs-core:RevaluationReserve 2025-11-30 03611520 frs-core:ShareCapital 2025-11-30 03611520 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 03611520 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 03611520 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 03611520 frs-bus:SmallEntities 2024-12-01 2025-11-30 03611520 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 03611520 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 03611520 frs-bus:Director1 2024-12-01 2025-11-30 03611520 frs-bus:Director2 2024-12-01 2025-11-30 03611520 frs-bus:Director3 2024-12-01 2025-11-30 03611520 frs-bus:Director4 2024-12-01 2025-11-30 03611520 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 03611520 frs-countries:EnglandWales 2024-12-01 2025-11-30 03611520 2023-11-30 03611520 2024-11-30 03611520 2023-12-01 2024-11-30 03611520 frs-core:Non-currentFinancialInstruments 2024-11-30 03611520 frs-core:RevaluationReserve 2024-11-30 03611520 frs-core:ShareCapital 2024-11-30 03611520 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 03611520
T.J. Williams Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
T.J. Williams Limited
Contents
Contents

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

Page 1
T.J. Williams Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 03611520

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 9,350 |  | -
Tangible Assets | 5 |  | 536,977 |  | 289,988
|  |  | 546,327 |  | 289,988
CURRENT ASSETS
Stocks | 6 | 282,618 |  | 278,493 |
Debtors |  | 224,361 |  | 177,162 |
Cash at bank and in hand |  | 21,669 |  | 19,141 |
|  | 528,648 |  | 474,796 |
Creditors: Amounts Falling Due Within One Year |  | (251,577 ) |  | (222,517 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 277,071 |  | 252,279
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 823,398 |  | 542,267
Creditors: Amounts Falling Due After More Than One Year |  |  | (81,837 ) |  | (86,253 )
NET ASSETS |  |  | 741,561 |  | 456,014
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Revaluation reserve | 8 |  | 264,649 |  | -
Profit and Loss Account |  |  | 476,812 |  | 455,914
SHAREHOLDERS' FUNDS |  |  | 741,561 |  | 456,014

Page 1
Page 2
T.J. Williams Limited
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

Adrian Curtis Director | Michael Sullivan Director
10/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
T.J. Williams Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
T.J. Williams Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03611520 . The registered office is Wimborne Road, Barry, Vale Of Glamorgan, CF63 3DH.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets represent customer records acquired as part of a business acquisition. These are amortised at 6.5% per annum, consistent with the corporation tax treatment.
2.4. 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:

Freehold | Straight Line - 50 years
Plant & Machinery | 20% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 20% Reducing Balance
Computer Equipment | Straight Line - 3 years

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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.
2.7. Taxation
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.
Page 3
Page 4
T.J. Williams Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.8. Government Grant
Government grants are recognised where there is reasonable assurance that the conditions attached to the grant will be complied with and that the grant will be received.
Where a grant relates to the acquistion or construction of a non current asset, it is recognised either as deferred income and released to the Statement of Comprehensive Income over the expected life of the asset, or as a deduction from the cost of the asset, depnding on the policy adopted.
The company has adopted the policy of deducting the grant received this year of £64,000 from the carrying amount of the related asset. This has the effect of reducing the future depreciation charge over the useful life of the asset.
Revenue grants, or grants relating to expenses, are recognised in the Statement of Comprehensive Income in the period in which the related costs are incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 16)
19 16
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 December 2024 | -
Additions | 10,000
As at 30 November 2025 | 10,000
Amortisation
As at 1 December 2024 | -
Provided during the period | 650
As at 30 November 2025 | 650
Net Book Value
As at 30 November 2025 | 9,350
As at 1 December 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost or Valuation
As at 1 December 2024 | 340,843 | 46,315 | - | 29,977
Additions | - | 40,000 | 15,499 | -
Disposals | (48,695 ) | - | - | (15,360 )
Revaluation | 182,852 | - | - | -
As at 30 November 2025 | 475,000 | 86,315 | 15,499 | 14,617

...CONTINUED
Page 4
Page 5
T.J. Williams Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

Depreciation
As at 1 December 2024 | 81,797 | 41,052 | - | 7,440
Provided during the period | - | 5,052 | 1,614 | 890
On revaluations | (81,797 ) | - | - | -
As at 30 November 2025 | - | 46,104 | 1,614 | 8,330
Net Book Value
As at 30 November 2025 | 475,000 | 40,211 | 13,885 | 6,287
As at 1 December 2024 | 259,046 | 5,263 | - | 22,537

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost or Valuation
As at 1 December 2024 | 89,191 | 506,326
Additions | 610 | 56,109
Disposals | - | (64,055 )
Revaluation | - | 182,852
As at 30 November 2025 | 89,801 | 681,232
Depreciation
As at 1 December 2024 | 86,049 | 216,338
Provided during the period | 2,158 | 9,714
On revaluations | - | (81,797 )
As at 30 November 2025 | 88,207 | 144,255
Net Book Value
As at 30 November 2025 | 1,594 | 536,977
As at 1 December 2024 | 3,142 | 289,988

Page 5
Page 6
T.J. Williams Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
Cost or valuation as at 30 November 2025 represented by:

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
At cost | - | 86,315 | 15,499 | 14,617
At valuation | 475,000 | - | - | -
| 475,000 | 86,315 | 15,499 | 14,617

| Computer Equipment | Total
--- | --- | ---
| £ | £
At cost | 89,801 | 206,232
At valuation | - | 475,000
| 89,801 | 681,232

Freehold Property was revalued in June 2025 to £475,000 by an independent professional surveyor.
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 282,618 |  | 278,493

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Reserves

| Revaluation Reserve
--- | ---
| £
Surplus on revaluation | 264,649
As at 30 November 2025 | 264,649

Page 6