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 04199452 Mr Jonathan O'Mara Mr Ernest Barrett Mrs Lynne Barrett Mr Tyron Barrett Mrs Lynne Barrett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04199452 2024-12-31 04199452 2025-12-31 04199452 2025-01-01 2025-12-31 04199452 frs-core:CurrentFinancialInstruments 2025-12-31 04199452 frs-core:PlantMachinery 2025-12-31 04199452 frs-core:PlantMachinery 2025-01-01 2025-12-31 04199452 frs-core:PlantMachinery 2024-12-31 04199452 frs-core:CapitalRedemptionReserve 2025-12-31 04199452 frs-core:ShareCapital 2025-12-31 04199452 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04199452 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04199452 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04199452 frs-bus:SmallEntities 2025-01-01 2025-12-31 04199452 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04199452 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04199452 frs-bus:Director1 2025-01-01 2025-12-31 04199452 frs-bus:Director2 2025-01-01 2025-12-31 04199452 frs-bus:Director3 2025-01-01 2025-12-31 04199452 frs-bus:Director4 2025-01-01 2025-12-31 04199452 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04199452 frs-countries:EnglandWales 2025-01-01 2025-12-31 04199452 2023-12-31 04199452 2024-12-31 04199452 2024-01-01 2024-12-31 04199452 frs-core:CurrentFinancialInstruments 2024-12-31 04199452 frs-core:CapitalRedemptionReserve 2024-12-31 04199452 frs-core:ShareCapital 2024-12-31 04199452 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04199452
Teletrack Live Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Teletrack Live Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Teletrack Live Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 04199452

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,011 |  | 1,835
|  |  | 2,011 |  | 1,835
CURRENT ASSETS
Debtors | 5 | 6,736 |  | 6,911 |
Cash at bank and in hand |  | 111,711 |  | 88,719 |
|  | 118,447 |  | 95,630 |
Creditors: Amounts Falling Due Within One Year | 6 | (42,063 ) |  | (33,889 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 76,384 |  | 61,741
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 78,395 |  | 63,576
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (281 ) |  | (281 )
NET ASSETS |  |  | 78,114 |  | 63,295
CAPITAL AND RESERVES
Called up share capital | 7 |  | 290 |  | 290
Capital redemption reserve |  |  | 120 |  | 120
Profit and Loss Account |  |  | 77,704 |  | 62,885
SHAREHOLDERS' FUNDS |  |  | 78,114 |  | 63,295

Page 1
Page 2
Teletrack Live 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 Tyron Barrett Director
20th March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Teletrack Live Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Teletrack Live Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04199452 . The registered office is 46 Hullbridge Road, South Woodham Ferrers, Chelmsford, Essex, CM3 5NG.
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:

Plant & Machinery | 25% reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 43,924
Additions | 628
As at 31 December 2025 | 44,552
Depreciation
As at 1 January 2025 | 42,089
Provided during the period | 452
As at 31 December 2025 | 42,541
Net Book Value
As at 31 December 2025 | 2,011
As at 1 January 2025 | 1,835

Page 3
Page 4
Teletrack Live Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,111 |  | 1,877
Prepayments and accrued income | 2,965 |  | 4,374
Other debtors | 660 |  | 660
| 6,736 |  | 6,911

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,722 |  | 2,971
Other taxes and social security | 6,821 |  | 2,389
VAT | 4,931 |  | 4,632
Other creditors | 7,813 |  | 5,211
Accruals and deferred income | 15,961 |  | 17,871
Amounts owed to group undertakings | 405 |  | 405
Amounts owed to associates | 410 |  | 410
| 42,063 |  | 33,889

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 290 |  | 290

8. Related Party Transactions
Cambria Solutions Group Holdings Limited
Relationship:
Mr E W Barrett, Mr T L Barrett and Mrs L J Barrett are directors of both Cambria Solutions Group Holdings Limited and the company.
Cambria Solutions Group Holdings Limited is also the ultimate parent undertaking of Teletrack Live Limited.
Transactions and balances:
During the year the company purchased goods from Cambria Solutions Group Holdings Limited under normal trading terms totalling £5,115 (2024: £5,115).
As at the balance sheet date Cambria Solutions Group Holdings Limited was owed a balance of £511 (2024: £511) by the company. This balance is included in trade creditors.
At the balance sheet date Cambria Solutions Group Holdings Limited was owed £405 (2024: £405) by the company. This is included in amounts owed to group undertakings.
GHS Direct Limited
Relationship:
Mr E W Barrett, Mr T L Barrett and Mrs L J Barrett are directors of both GHS Direct Limited and the company.
Transactions and balances:
During the year the company purchased goods from and paid rent to GHS Direct Limited under normal trading terms totalling £8,347 (2024: £8,299).
...CONTINUED
Page 4
Page 5
Teletrack Live Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Related Party Transactions - continued
At the balance sheet date GHS Direct Limited was owed a balance of £900 (2024:£914) from the company. This balance is included in trade creditors.
As at the balance sheet date GHS Direct Limited was owed a balance of £410 (2024: £410) from the company. This balance is included in amounts owed to associates.
Page 5