Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09779609 Mr Benjamin Watts Mr Gregory Tosspell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09779609 2024-08-31 09779609 2025-08-31 09779609 2024-09-01 2025-08-31 09779609 frs-core:CurrentFinancialInstruments 2025-08-31 09779609 frs-core:Non-currentFinancialInstruments 2025-08-31 09779609 frs-core:BetweenOneFiveYears 2025-08-31 09779609 frs-core:ComputerEquipment 2025-08-31 09779609 frs-core:ComputerEquipment 2024-09-01 2025-08-31 09779609 frs-core:ComputerEquipment 2024-08-31 09779609 frs-core:MotorVehicles 2025-08-31 09779609 frs-core:MotorVehicles 2024-09-01 2025-08-31 09779609 frs-core:MotorVehicles 2024-08-31 09779609 frs-core:PlantMachinery 2025-08-31 09779609 frs-core:PlantMachinery 2024-09-01 2025-08-31 09779609 frs-core:PlantMachinery 2024-08-31 09779609 frs-core:WithinOneYear 2025-08-31 09779609 frs-core:ShareCapital 2025-08-31 09779609 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09779609 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09779609 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09779609 frs-bus:SmallEntities 2024-09-01 2025-08-31 09779609 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09779609 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09779609 frs-bus:OrdinaryShareClass1 2024-09-01 2025-08-31 09779609 frs-bus:OrdinaryShareClass1 2025-08-31 09779609 frs-bus:OrdinaryShareClass3 2024-09-01 2025-08-31 09779609 frs-bus:OrdinaryShareClass3 2025-08-31 09779609 frs-bus:Director1 2024-09-01 2025-08-31 09779609 frs-bus:Director2 2024-09-01 2025-08-31 09779609 frs-bus:Director2 2024-08-31 09779609 frs-bus:Director2 2025-08-31 09779609 frs-countries:EnglandWales 2024-09-01 2025-08-31 09779609 2023-08-31 09779609 2024-08-31 09779609 2023-09-01 2024-08-31 09779609 frs-core:CurrentFinancialInstruments 2024-08-31 09779609 frs-core:Non-currentFinancialInstruments 2024-08-31 09779609 frs-core:BetweenOneFiveYears 2024-08-31 09779609 frs-core:MotorVehicles 2023-09-01 2024-08-31 09779609 frs-core:WithinOneYear 2024-08-31 09779609 frs-core:ShareCapital 2024-08-31 09779609 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09779609 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31 09779609 frs-bus:OrdinaryShareClass3 2023-09-01 2024-08-31
Registered number: 09779609
Thru The Looking Glass AV Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Company Information
Directors Mr Benjamin Watts
Mr Gregory Tosspell
Company Number 09779609
Registered Office 24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ
Accountants Johnston Wood Roach Ltd
24 Picton House Westside View
Waterlooville
PO7 7SQ
Page 1
Page 2
Balance Sheet
Registered number: 09779609
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 96,305 36,494
96,305 36,494
CURRENT ASSETS
Stocks 5 4,500 4,500
Debtors 6 280,067 148,424
Cash at bank and in hand 60,642 77,717
345,209 230,641
Creditors: Amounts Falling Due Within One Year 7 (249,229 ) (205,805 )
NET CURRENT ASSETS (LIABILITIES) 95,980 24,836
TOTAL ASSETS LESS CURRENT LIABILITIES 192,285 61,330
Creditors: Amounts Falling Due After More Than One Year 8 (53,881 ) (7,904 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,817 ) (9,124 )
NET ASSETS 131,587 44,302
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 131,487 44,202
SHAREHOLDERS' FUNDS 131,587 44,302
Page 2
Page 3
For the year ending 31 August 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 Gregory Tosspell
Director
27 May 2026
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Thru The Looking Glass AV Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09779609 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. 
Actual results may differ from those amounts.
2.3. 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.
2.4. 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 33% straight line
Motor Vehicles 20% reducing balance
Computer Equipment 33% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 4
Page 5
2.7. 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 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 16,879 60,000 1,313 78,192
Additions - 73,443 - 73,443
As at 31 August 2025 16,879 133,443 1,313 151,635
Depreciation
As at 1 September 2024 16,668 24,957 73 41,698
Provided during the period 70 13,129 433 13,632
As at 31 August 2025 16,738 38,086 506 55,330
Net Book Value
As at 31 August 2025 141 95,357 807 96,305
As at 1 September 2024 211 35,043 1,240 36,494
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 67,323 -
Page 5
Page 6
5. Stocks
2025 2024
£ £
Stock 4,500 4,500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 63,843 -
Amounts owed by group undertakings 88,918 37,930
Other debtors 127,306 110,494
280,067 148,424
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 7,991 -
Trade creditors 47,140 95,980
Bank loans and overdrafts 7,904 10,311
Amounts owed to group undertakings - 1,159
Other creditors 98,994 5,985
Taxation and social security 87,200 92,370
249,229 205,805
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 53,881 -
Bank loans - 7,904
53,881 7,904
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,991 -
Later than one year and not later than five years 53,881 -
61,872 -
61,872 -
Page 6
Page 7
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
51 Ordinary Shares of £ 1.00 each 51 51
49 Ordinary B shares of £ 1.00 each 49 49
100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Benjamin Watts 106,178 145,000 (128,402 ) - 122,776
The above loan is unsecured, interest free and repayable on demand.
Page 7