Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 01957469 Mr T Philby Miss J L Philby Miss K Philby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01957469 2024-12-31 01957469 2025-12-31 01957469 2025-01-01 2025-12-31 01957469 frs-core:ComputerEquipment 2025-12-31 01957469 frs-core:ComputerEquipment 2025-01-01 2025-12-31 01957469 frs-core:ComputerEquipment 2024-12-31 01957469 frs-core:FurnitureFittings 2025-12-31 01957469 frs-core:FurnitureFittings 2025-01-01 2025-12-31 01957469 frs-core:FurnitureFittings 2024-12-31 01957469 frs-core:MotorVehicles 2025-12-31 01957469 frs-core:MotorVehicles 2025-01-01 2025-12-31 01957469 frs-core:MotorVehicles 2024-12-31 01957469 frs-core:PlantMachinery 2025-12-31 01957469 frs-core:PlantMachinery 2025-01-01 2025-12-31 01957469 frs-core:PlantMachinery 2024-12-31 01957469 frs-core:CapitalRedemptionReserve 2025-12-31 01957469 frs-core:SharePremium 2025-12-31 01957469 frs-core:ShareCapital 2025-12-31 01957469 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01957469 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01957469 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01957469 frs-bus:SmallEntities 2025-01-01 2025-12-31 01957469 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01957469 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01957469 frs-bus:Director1 2025-01-01 2025-12-31 01957469 frs-bus:Director2 2025-01-01 2025-12-31 01957469 frs-bus:Director3 2025-01-01 2025-12-31 01957469 frs-countries:EnglandWales 2025-01-01 2025-12-31 01957469 2023-12-31 01957469 2024-12-31 01957469 2024-01-01 2024-12-31 01957469 frs-core:CapitalRedemptionReserve 2024-12-31 01957469 frs-core:SharePremium 2024-12-31 01957469 frs-core:ShareCapital 2024-12-31 01957469 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 01957469
Trio Offset Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Finsbury Robinson Ltd
237 Westcombe Hill
London
SE3 7DW
Trio Offset Limited
Contents
Contents

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

Page 1
Trio Offset Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01957469

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 14,992 |  | 19,989
|  |  | 14,992 |  | 19,989
CURRENT ASSETS
Stocks |  | 400 |  | 400 |
Debtors |  | 75,590 |  | 109,444 |
Cash at bank and in hand |  | 106,096 |  | 109,992 |
|  | 182,086 |  | 219,836 |
Creditors: Amounts Falling Due Within One Year |  | (82,477 ) |  | (79,573 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 99,609 |  | 140,263
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 114,601 |  | 160,252
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,748 ) |  | (3,798 )
NET ASSETS |  |  | 110,853 |  | 156,454
CAPITAL AND RESERVES
Called up share capital | 5 |  | 605 |  | 605
Share premium account |  |  | 7,000 |  | 7,000
Capital redemption reserve |  |  | 495 |  | 495
Profit and Loss Account |  |  | 102,753 |  | 148,354
SHAREHOLDERS' FUNDS |  |  | 110,853 |  | 156,454

Page 1
Page 2
Trio Offset Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 T Philby Director
14th April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Trio Offset Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Trio Offset Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01957469 . The registered office is 44 Wates Way, Mitcham, CR4 4HR.
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.
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 | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Tax is recognised in the profit and loss account 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.
Page 3
Page 4
Trio Offset Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 8)
7 8
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 86,634 | 20,927 | 9,025 | 2,700 | 119,286
As at 31 December 2025 | 86,634 | 20,927 | 9,025 | 2,700 | 119,286
Depreciation
As at 1 January 2025 | 69,056 | 20,448 | 8,121 | 1,672 | 99,297
Provided during the period | 4,394 | 120 | 226 | 257 | 4,997
As at 31 December 2025 | 73,450 | 20,568 | 8,347 | 1,929 | 104,294
Net Book Value
As at 31 December 2025 | 13,184 | 359 | 678 | 771 | 14,992
As at 1 January 2025 | 17,578 | 479 | 904 | 1,028 | 19,989

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 605 |  | 605

Page 4