Acorah Software Products - Accounts Production 19.1.200 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 09609023 Mr Daniel Bartell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09609023 2024-05-31 09609023 2025-05-31 09609023 2024-06-01 2025-05-31 09609023 frs-core:CurrentFinancialInstruments 2025-05-31 09609023 frs-core:Non-currentFinancialInstruments 2025-05-31 09609023 frs-core:ComputerEquipment 2025-05-31 09609023 frs-core:ComputerEquipment 2024-06-01 2025-05-31 09609023 frs-core:ComputerEquipment 2024-05-31 09609023 frs-core:FurnitureFittings 2025-05-31 09609023 frs-core:FurnitureFittings 2024-06-01 2025-05-31 09609023 frs-core:FurnitureFittings 2024-05-31 09609023 frs-core:MotorVehicles 2025-05-31 09609023 frs-core:MotorVehicles 2024-06-01 2025-05-31 09609023 frs-core:MotorVehicles 2024-05-31 09609023 frs-core:ShareCapital 2025-05-31 09609023 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 09609023 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09609023 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 09609023 frs-bus:SmallEntities 2024-06-01 2025-05-31 09609023 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09609023 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09609023 frs-bus:Director1 2024-06-01 2025-05-31 09609023 frs-bus:Director1 2024-05-31 09609023 frs-bus:Director1 2025-05-31 09609023 frs-countries:EnglandWales 2024-06-01 2025-05-31 09609023 2023-05-31 09609023 2024-05-31 09609023 2023-06-01 2024-05-31 09609023 frs-core:CurrentFinancialInstruments 2024-05-31 09609023 frs-core:Non-currentFinancialInstruments 2024-05-31 09609023 frs-core:ShareCapital 2024-05-31 09609023 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 09609023
Tony Entertainment & Management Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
West Lancs Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09609023
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 28,543 33,910
28,543 33,910
CURRENT ASSETS
Debtors 5 1,186,533 621,845
Cash at bank and in hand 40,734 42,617
1,227,267 664,462
Creditors: Amounts Falling Due Within One Year 6 (1,556,658 ) (988,498 )
NET CURRENT ASSETS (LIABILITIES) (329,391 ) (324,036 )
TOTAL ASSETS LESS CURRENT LIABILITIES (300,848 ) (290,126 )
Creditors: Amounts Falling Due After More Than One Year 7 (405,145 ) (267,334 )
NET LIABILITIES (705,993 ) (557,460 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (705,994 ) (557,461 )
SHAREHOLDERS' FUNDS (705,993) (557,460)
Page 1
Page 2
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Daniel Bartell
Director
29/04/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tony Entertainment & Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09609023 . The registered office is Suite 15 Suite 15, 1 Hattersley House, Hattersley Court, Ormskirk, L39 2AY.
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. 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 Four years reducing balance
Fixtures & Fittings Five years straight line
Computer Equipment Three years straight line
2.4. 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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 9)
10 9
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2024 38,250 15,577 15,809 69,636
Additions - 5,129 - 5,129
As at 31 May 2025 38,250 20,706 15,809 74,765
Depreciation
As at 1 June 2024 10,359 12,912 12,455 35,726
Provided during the period 6,973 1,672 1,851 10,496
As at 31 May 2025 17,332 14,584 14,306 46,222
Net Book Value
As at 31 May 2025 20,918 6,122 1,503 28,543
As at 1 June 2024 27,891 2,665 3,354 33,910
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 775,108 442,249
Other debtors 6,473 6,473
Corporation tax recoverable assets 100,654 42,364
Deferred tax current asset 2,408 2,167
Net wages 524 -
Director's loan account 301,366 128,592
1,186,533 621,845
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 255 -
Bank loans and overdrafts 10,396 34,315
Corporation tax 94,713 34,883
Other taxes and social security 148,288 63,528
VAT 350,062 238,601
Net wages - 249
Other creditors 158 158
Accruals and deferred income 949,518 613,496
Amounts owed to related parties 3,268 3,268
1,556,658 988,498
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 4,409 14,805
Accruals and deferred income 400,736 252,529
405,145 267,334
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2024 Amounts advanced Amounts repaid Amounts written off As at 31 May 2025
£ £ £ £ £
Mr Daniel Bartell 128,592 176,832 4,057 - 301,367
The above loan is unsecured, interest is charged and repayable on demand.
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