Acorah Software Products - Accounts Production 19.1.200 false true 31 March 2025 1 October 2023 false 1 April 2025 31 March 2026 31 March 2026 05292661 Mr N A Tomlinson Mr G A Tomlinson Mr S N Tomlinson Mr N A Tomlinson Tower Holdings And Investments Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05292661 2025-03-31 05292661 2026-03-31 05292661 2025-04-01 2026-03-31 05292661 frs-core:CurrentFinancialInstruments 2026-03-31 05292661 frs-core:BetweenOneFiveYears 2026-03-31 05292661 frs-core:ComputerEquipment 2026-03-31 05292661 frs-core:ComputerEquipment 2025-04-01 2026-03-31 05292661 frs-core:ComputerEquipment 2025-03-31 05292661 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 05292661 frs-core:FurnitureFittings 2026-03-31 05292661 frs-core:FurnitureFittings 2025-04-01 2026-03-31 05292661 frs-core:FurnitureFittings 2025-03-31 05292661 frs-core:NetGoodwill 2026-03-31 05292661 frs-core:NetGoodwill 2025-04-01 2026-03-31 05292661 frs-core:NetGoodwill 2025-03-31 05292661 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 05292661 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 05292661 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 05292661 frs-core:MotorVehicles 2026-03-31 05292661 frs-core:MotorVehicles 2025-04-01 2026-03-31 05292661 frs-core:MotorVehicles 2025-03-31 05292661 frs-core:OtherResidualIntangibleAssets 2026-03-31 05292661 frs-core:OtherResidualIntangibleAssets 2025-03-31 05292661 frs-core:WithinOneYear 2026-03-31 05292661 frs-core:ShareCapital 2026-03-31 05292661 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 05292661 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05292661 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 05292661 frs-bus:SmallEntities 2025-04-01 2026-03-31 05292661 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05292661 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05292661 1 2025-04-01 2026-03-31 05292661 frs-core:AcceleratedTaxDepreciationDeferredTax 2026-03-31 05292661 frs-bus:Director1 2025-04-01 2026-03-31 05292661 frs-bus:Director2 2025-04-01 2026-03-31 05292661 frs-bus:Director3 2025-04-01 2026-03-31 05292661 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 05292661 frs-countries:EnglandWales 2025-04-01 2026-03-31 05292661 2023-09-30 05292661 2025-03-31 05292661 2023-10-01 2025-03-31 05292661 frs-core:CurrentFinancialInstruments 2025-03-31 05292661 frs-core:BetweenOneFiveYears 2025-03-31 05292661 frs-core:WithinOneYear 2025-03-31 05292661 frs-core:ShareCapital 2025-03-31 05292661 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05292661 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-03-31
Registered number: 05292661
Tower Heating Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2026
MJH Accountants Limited
129 Woodplumpton Road
Fulwood
Preston
Lancashire
PR2 3LF
Tower Heating Ltd.
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Tower Heating Ltd.
Company Information
For The Year Ended 31 March 2026
Company Information

Directors | Mr N A Tomlinson
| Mr G A Tomlinson
| Mr S N Tomlinson
Secretary | Mr N A Tomlinson
Company Number | 05292661
Registered Office | 47-47a Liverpool Road
| Formby
| Merseyside
| L37 6BT
Business | 47-47a Liverpool Road
| Formby
| Merseyside
| L37 6BT
Accountants | MJH Accountants Limited
| Chartered Accountants and Chartered Tax Advisers
| 129 Woodplumpton Road
| Fulwood
| Preston
| Lancashire
| PR2 3LF
Bankers | Santander Bank Plc
| Bridle Road
| Bootle
| Merseyside
| L30 4GB

Page 1
Page 2
Tower Heating Ltd.
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 05292661

| 31 March 2026 | 31 March 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 83,012 |  | 85,584
|  |  | 83,012 |  | 85,584
CURRENT ASSETS
Stocks | 6 | 20,000 |  | 20,000 |
Debtors | 7 | 57,992 |  | 52,673 |
Cash at bank and in hand |  | 317,549 |  | 227,546 |
|  | 395,541 |  | 300,219 |
Creditors: Amounts Falling Due Within One Year | 8 | (176,670 ) |  | (172,989 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 218,871 |  | 127,230
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 301,883 |  | 212,814
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (10,088 ) |  | (13,538 )
NET ASSETS |  |  | 291,795 |  | 199,276
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 291,695 |  | 199,176
SHAREHOLDERS' FUNDS |  |  | 291,795 |  | 199,276

Page 2
Page 3
Tower Heating Ltd.
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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.
On behalf of the board

Mr G A Tomlinson Director
17 April 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Tower Heating Ltd.
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Tower Heating Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 05292661 . The registered office is 47-47a Liverpool Road, Formby, Merseyside, L37 6BT.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 5 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are software. They are amortised over their estimated economic life of 5 years.
2.5. 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:

Leasehold | 20% on cost
Motor Vehicles | 20% on written down value
Fixtures & Fittings | 15% on written down value
Computer Equipment | 33.3% on cost

2.6. 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.
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Tower Heating Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. 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.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2025: 15)
17 15
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 27,223 | 9,893 | 37,116
As at 31 March 2026 | 27,223 | 9,893 | 37,116
Amortisation
As at 1 April 2025 | 27,223 | 9,893 | 37,116
As at 31 March 2026 | 27,223 | 9,893 | 37,116
Net Book Value
As at 31 March 2026 | - | - | -
As at 1 April 2025 | - | - | -

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Tower Heating Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 5,149 | 173,887 | 4,196 | 13,927 | 197,159
Additions | - | 17,688 | - | 855 | 18,543
As at 31 March 2026 | 5,149 | 191,575 | 4,196 | 14,782 | 215,702
Depreciation
As at 1 April 2025 | - | 101,377 | 2,261 | 7,937 | 111,575
Provided during the period | 1,031 | 15,988 | 293 | 3,803 | 21,115
As at 31 March 2026 | 1,031 | 117,365 | 2,554 | 11,740 | 132,690
Net Book Value
As at 31 March 2026 | 4,118 | 74,210 | 1,642 | 3,042 | 83,012
As at 1 April 2025 | 5,149 | 72,510 | 1,935 | 5,990 | 85,584

6. Stocks

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Stock | 20,000 |  | 20,000

7. Debtors

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 43,366 |  | 47,427
Other debtors | 14,626 |  | 5,246
| 57,992 |  | 52,673

8. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 18,847 |  | 58,591
Other creditors | 31,436 |  | 24,900
Taxation and social security | 126,387 |  | 89,498
| 176,670 |  | 172,989

Page 6
Page 7
Tower Heating Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | 10,709 |  | 13,538
Other timing differences | (621) |  | -
| 10,088 |  | 13,538

10. Share Capital

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 16,080 |  | 20,709
Later than one year and not later than five years | 30,040 |  | 46,119
| 46,120 |  | 66,828

12. Pension Commitments
The company operates a defined contribution pension scheme for the employees of the company.
The assets of the scheme are held separately from those of the company in an independently administered fund.
At the balance sheet date unpaid contributions of £1,982 (2025 - £1,474) were due to the fund which are included in Other Creditors.
13. Dividends

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 107,423 |  | 215,003

14. Ultimate Controlling Party
The company's ultimate controlling party is Tower Holdings And Investments Ltd by virtue of his ownership of 100% of the issued share capital in the company.
Page 7