Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 00673170 Mr Dominic Burns Mrs Julie Burns Mrs Anne Hall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00673170 2024-09-30 00673170 2025-09-30 00673170 2024-10-01 2025-09-30 00673170 frs-core:CurrentFinancialInstruments 2025-09-30 00673170 frs-core:Non-currentFinancialInstruments 2025-09-30 00673170 frs-core:ComputerEquipment 2025-09-30 00673170 frs-core:ComputerEquipment 2024-10-01 2025-09-30 00673170 frs-core:ComputerEquipment 2024-09-30 00673170 frs-core:MotorVehicles 2025-09-30 00673170 frs-core:MotorVehicles 2024-10-01 2025-09-30 00673170 frs-core:MotorVehicles 2024-09-30 00673170 frs-core:CapitalRedemptionReserve 2024-10-01 2025-09-30 00673170 frs-core:CapitalRedemptionReserve 2024-09-30 00673170 frs-core:CapitalRedemptionReserve 2025-09-30 00673170 frs-core:RevaluationReserve 2024-10-01 2025-09-30 00673170 frs-core:RevaluationReserve 2024-09-30 00673170 frs-core:RevaluationReserve 2025-09-30 00673170 frs-core:ShareCapital 2025-09-30 00673170 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 00673170 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 00673170 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 00673170 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 00673170 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 00673170 frs-bus:SmallEntities 2024-10-01 2025-09-30 00673170 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 00673170 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 00673170 frs-core:UnlistedNon-exchangeTraded 2025-09-30 00673170 frs-core:UnlistedNon-exchangeTraded 2024-09-30 00673170 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 00673170 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-09-30 00673170 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 00673170 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-09-30 00673170 frs-bus:Director1 2024-10-01 2025-09-30 00673170 frs-bus:Director2 2024-10-01 2025-09-30 00673170 frs-bus:Director3 2024-10-01 2025-09-30 00673170 1 2024-10-01 2025-09-30 00673170 frs-core:CurrentFinancialInstruments 1 2025-09-30 00673170 frs-core:Non-currentFinancialInstruments 2 2025-09-30 00673170 frs-countries:EnglandWales 2024-10-01 2025-09-30 00673170 2023-09-30 00673170 2024-09-30 00673170 2023-10-01 2024-09-30 00673170 frs-core:CurrentFinancialInstruments 2024-09-30 00673170 frs-core:Non-currentFinancialInstruments 2024-09-30 00673170 frs-core:CapitalRedemptionReserve 2024-09-30 00673170 frs-core:RevaluationReserve 2024-09-30 00673170 frs-core:ShareCapital 2024-09-30 00673170 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 00673170 1 2023-10-01 2024-09-30 00673170 frs-core:CurrentFinancialInstruments 1 2024-09-30 00673170 frs-core:Non-currentFinancialInstruments 2 2024-09-30
Registered number: 00673170
TAL Investments Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Burns & Co (Accountants) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00673170
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,036 13,382
Investment Properties 5 8,303,357 7,772,640
Investments 6 100 100
8,313,493 7,786,122
CURRENT ASSETS
Debtors 7 5,918,419 5,929,644
Cash at bank and in hand 151,987 220,743
6,070,406 6,150,387
Creditors: Amounts Falling Due Within One Year 8 (245,044 ) (236,318 )
NET CURRENT ASSETS (LIABILITIES) 5,825,362 5,914,069
TOTAL ASSETS LESS CURRENT LIABILITIES 14,138,855 13,700,191
Creditors: Amounts Falling Due After More Than One Year 9 (325,998 ) (326,450 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,534 ) (3,345 )
NET ASSETS 13,810,323 13,370,396
CAPITAL AND RESERVES
Called up share capital 10 128 128
Revaluation reserve 12 4,439,262 3,463,526
Capital redemption reserve 64 64
Profit and Loss Account 9,370,869 9,906,678
SHAREHOLDERS' FUNDS 13,810,323 13,370,396
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Page 2
For the year ending 30 September 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 Dominic Burns
Director
21/04/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TAL Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00673170 . The registered office is 2a Bank Street, Tonbridge, Kent, TN9 1BL.
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 rents.

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:
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
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. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
Company Directors 3 3
4 4
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 October 2024 35,352 10,868 46,220
As at 30 September 2025 35,352 10,868 46,220
Depreciation
As at 1 October 2024 25,694 7,144 32,838
Provided during the period 2,415 931 3,346
As at 30 September 2025 28,109 8,075 36,184
Net Book Value
As at 30 September 2025 7,243 2,793 10,036
As at 1 October 2024 9,658 3,724 13,382
5. Investment Property
2025
£
Fair Value
As at 1 October 2024 7,772,640
Revaluations 530,717
As at 30 September 2025 8,303,357
6. Investments
Unlisted
£
Cost or Valuation
As at 1 October 2024 100
As at 30 September 2025 100
Provision
As at 1 October 2024 -
As at 30 September 2025 -
Net Book Value
As at 30 September 2025 100
As at 1 October 2024 100
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Page 5
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 37,670 49,425
Prepayments and accrued income 13,952 15,359
Other debtors 89,215 98,205
140,837 162,989
Due after more than one year
Service Charge Funds Held (32,428 ) (43,185 )
Amounts owed by group undertakings 1,616,818 1,616,818
Amounts owed by subsidiaries 4,193,192 4,193,022
5,777,582 5,766,655
5,918,419 5,929,644
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10,604 2,290
Corporation tax 26,867 39,740
VAT 12,304 8,050
Rent Deposits 98,700 96,590
Accruals and deferred income 95,413 87,760
Directors' loan accounts 1,156 1,888
245,044 236,318
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
DAJ Loan 325,998 326,450
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 128 128
11. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 250,000 250,000
Page 5
Page 6
12. Reserves
Revaluation reserve Capital Redemption Profit and Loss Account
£ £ £
As at 1 October 2024 3,463,526 64 9,906,678
Profit for year - - 170,926
Surplus on revaluation 519,001 - -
Other comprehensive income for the year 519,001 - -
Total comprehensive income for the year 519,001 - 170,926
Dividends paid - - (250,000)
Transfer from revaluation reserve - - (456,735)
Transfer to/from Profit & Loss Account 456,735 - -
As at 30 September 2025 4,439,262 64 9,370,869
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