Acorah Software Products - Accounts Production 19.2.350 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 04350152 Mr C J Whitford Mrs J A Whitford Mrs J A Whitford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04350152 2025-01-31 04350152 2026-01-31 04350152 2025-02-01 2026-01-31 04350152 frs-core:Non-currentFinancialInstruments 2026-01-31 04350152 frs-core:FurnitureFittings 2025-02-01 2026-01-31 04350152 frs-core:MotorVehicles 2025-02-01 2026-01-31 04350152 frs-core:RevaluationReserve 2025-01-31 04350152 frs-core:RevaluationReserve 2026-01-31 04350152 frs-core:ShareCapital 2026-01-31 04350152 frs-core:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 04350152 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-01-31 04350152 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 04350152 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 04350152 frs-bus:AbridgedAccounts 2025-02-01 2026-01-31 04350152 frs-bus:SmallEntities 2025-02-01 2026-01-31 04350152 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 04350152 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 04350152 frs-core:DeferredTaxation 2025-02-01 2026-01-31 04350152 frs-core:DeferredTaxation 2025-01-31 04350152 frs-core:DeferredTaxation 2026-01-31 04350152 frs-bus:Director1 2025-02-01 2026-01-31 04350152 frs-bus:Director2 2025-02-01 2026-01-31 04350152 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 04350152 frs-countries:EnglandWales 2025-02-01 2026-01-31 04350152 2024-01-31 04350152 2025-01-31 04350152 2024-02-01 2025-01-31 04350152 frs-core:Non-currentFinancialInstruments 2025-01-31 04350152 frs-core:RevaluationReserve 2025-01-31 04350152 frs-core:ShareCapital 2025-01-31 04350152 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 04350152
Tower Leisure (Cornwall) Limited
ABRIDGED Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 04350152
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 109 144
Investment Properties 5 221,231 221,231
221,340 221,375
CURRENT ASSETS
Debtors 38,597 36,913
Cash at bank and in hand 55,179 43,801
93,776 80,714
Creditors: Amounts Falling Due Within One Year (16,852 ) (10,796 )
NET CURRENT ASSETS (LIABILITIES) 76,924 69,918
TOTAL ASSETS LESS CURRENT LIABILITIES 298,264 291,293
Creditors: Amounts Falling Due After More Than One Year (39,930 ) (46,128 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (23 ) (32 )
NET ASSETS 258,311 245,133
CAPITAL AND RESERVES
Called up share capital 7 1 1
Revaluation reserve 8 116,999 116,999
Profit and Loss Account 141,311 128,133
SHAREHOLDERS' FUNDS 258,311 245,133
Page 1
Page 2
For the year ending 31 January 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr C J Whitford
Director
27th April 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Tower Leisure (Cornwall) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04350152 . The registered office is Granary End, Biscovey Road, Par, Cornwall, PL24 2HW.
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:
Motor vehicles 25% on reducing balance
Fixtures and fittings 20% on 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 February 2025 6,727
As at 31 January 2026 6,727
Depreciation
As at 1 February 2025 6,583
Provided during the period 35
As at 31 January 2026 6,618
Net Book Value
As at 31 January 2026 109
As at 1 February 2025 144
5. Investment Property
2026
£
Fair Value
As at 1 February 2025 and 31 January 2026 221,231
6. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 February 2025 32 32
Deferred taxation (9 ) (9 )
Balance at 31 January 2026 23 23
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
8. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 February 2025 116,999 128,133
Profit for the year and total comprehensive income - 16,678
Dividends paid - (3,500)
As at 31 January 2026 116,999 141,311
Page 4