Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06632338 Mr Gill Rutherford Mrs Sibel Rutherford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06632338 2024-12-31 06632338 2025-12-31 06632338 2025-01-01 2025-12-31 06632338 frs-core:CurrentFinancialInstruments 2025-12-31 06632338 frs-core:FurnitureFittings 2025-12-31 06632338 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06632338 frs-core:FurnitureFittings 2024-12-31 06632338 frs-core:ShareCapital 2025-12-31 06632338 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06632338 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06632338 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06632338 frs-bus:SmallEntities 2025-01-01 2025-12-31 06632338 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06632338 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06632338 frs-bus:Director1 2025-01-01 2025-12-31 06632338 frs-bus:Director2 2025-01-01 2025-12-31 06632338 frs-countries:EnglandWales 2025-01-01 2025-12-31 06632338 2023-12-31 06632338 2024-12-31 06632338 2024-01-01 2024-12-31 06632338 frs-core:CurrentFinancialInstruments 2024-12-31 06632338 frs-core:ShareCapital 2024-12-31 06632338 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06632338
Truro Green Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Truro Green Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Truro Green Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 06632338

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Stocks | 5 | 60,000 |  | 60,000 |
Debtors | 6 | 680 |  | 390 |
Cash at bank and in hand |  | 37,591 |  | 51,525 |
|  | 98,271 |  | 111,915 |
Creditors: Amounts Falling Due Within One Year | 7 | (68,140 ) |  | (63,881 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 30,131 |  | 48,034
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 30,131 |  | 48,034
NET ASSETS |  |  | 30,131 |  | 48,034
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 30,129 |  | 48,032
SHAREHOLDERS' FUNDS |  |  | 30,131 |  | 48,034

Page 1
Page 2
Truro Green 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 Gill Rutherford Director | Mrs Sibel Rutherford Director
14/05/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Truro Green Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Truro Green Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06632338 . The registered office is 4 Brine Hall Barns, Coole Lane, Coole Pilate, Nantwich, Cheshire, CW5 8FP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are presented in sterling which is the functional currency of the entity.
The monetary amounts included in the accounts have been rounded to the nearest £.
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.
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 of payment by the customer.
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:

Fixtures & Fittings | 33% on cost

2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Page 3
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Truro Green Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. The basic financial instruments of the company are as follows:
Debtors
Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estmated irrecoverable amounts are recoginsed in the Profit and Loss account when there is objective evidence that the asset is impaired.
Cash at bank and in hand
This comprises cash at bank and in hand.
Trade creditors
Trade creditors are not interest bearing and are stated at their nominal value.
Loans
Loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. 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.
Page 4
Page 5
Truro Green Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 January 2025 | 52,365
As at 31 December 2025 | 52,365
Depreciation
As at 1 January 2025 | 52,365
As at 31 December 2025 | 52,365
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 60,000 |  | 60,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 255 |  | -
Prepayments and accrued income | 425 |  | 390
| 680 |  | 390

Page 5
Page 6
Truro Green Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 15,825 |  | 14,752
Corporation tax | 25,000 |  | 18,000
Other taxes and social security | 800 |  | 2,261
VAT | 16,493 |  | 14,886
Other creditors | 2,546 |  | 3,149
Accruals and deferred income | 7,345 |  | 10,678
Directors' loan accounts | 131 |  | 155
| 68,140 |  | 63,881

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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