Acorah Software Products - Accounts Production 19.2.450 false true false 7 October 2024 31 January 2026 31 January 2026 16002898 Mrs J Timms Mr M Timms Mr T Smith Ms H Street iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16002898 2024-10-06 16002898 2026-01-31 16002898 2024-10-07 2026-01-31 16002898 frs-core:CurrentFinancialInstruments 2026-01-31 16002898 frs-core:Non-currentFinancialInstruments 2026-01-31 16002898 frs-core:FurnitureFittings 2024-10-07 2026-01-31 16002898 frs-core:NetGoodwill 2026-01-31 16002898 frs-core:NetGoodwill 2024-10-07 2026-01-31 16002898 frs-core:NetGoodwill 2024-10-06 16002898 frs-core:MotorVehicles 2024-10-07 2026-01-31 16002898 frs-core:PlantMachinery 2026-01-31 16002898 frs-core:PlantMachinery 2024-10-07 2026-01-31 16002898 frs-core:PlantMachinery 2024-10-06 16002898 frs-core:SharePremium 2026-01-31 16002898 frs-core:ShareCapital 2026-01-31 16002898 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 16002898 frs-bus:PrivateLimitedCompanyLtd 2024-10-07 2026-01-31 16002898 frs-bus:FilletedAccounts 2024-10-07 2026-01-31 16002898 frs-bus:SmallEntities 2024-10-07 2026-01-31 16002898 frs-bus:AuditExempt-NoAccountantsReport 2024-10-07 2026-01-31 16002898 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-07 2026-01-31 16002898 frs-bus:OrdinaryShareClass2 2024-10-07 2026-01-31 16002898 frs-bus:OrdinaryShareClass3 2024-10-07 2026-01-31 16002898 frs-bus:OrdinaryShareClass4 2024-10-07 2026-01-31 16002898 frs-core:UnlistedNon-exchangeTraded 2026-01-31 16002898 frs-core:UnlistedNon-exchangeTraded 2024-10-06 16002898 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-10-06 16002898 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 16002898 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-01-31 16002898 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-10-06 16002898 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 16002898 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 16002898 frs-bus:Director1 2024-10-07 2026-01-31 16002898 frs-bus:Director2 2024-10-07 2026-01-31 16002898 frs-bus:Director3 2024-10-07 2026-01-31 16002898 frs-bus:Director4 2024-10-07 2026-01-31 16002898 frs-countries:EnglandWales 2024-10-07 2026-01-31
Registered number: 16002898
TWM Financial Partners Ltd
Unaudited Financial Statements
For the Period 7 October 2024 to 31 January 2026
TWM Financial Partners Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
TWM Financial Partners Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 16002898

| 31 January 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 9,141,003
Tangible Assets | 5 |  | 65,512
|  |  | 9,206,515
CURRENT ASSETS
Debtors | 7 | 1,962,913 |
Cash at bank and in hand |  | 581,734 |
|  | 2,544,647 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,601,510 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 943,137
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,149,652
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (3,137,976 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (16,378 )
NET ASSETS |  |  | 6,995,298
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100
Share premium account |  |  | 6,995,098
Profit and Loss Account |  |  | 100
SHAREHOLDERS' FUNDS |  |  | 6,995,298

Page 1
Page 2
TWM Financial Partners Ltd
Balance Sheet (continued)
As At 31 January 2026
For the period 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.
On behalf of the board

Ms H Street Director
29 April 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
TWM Financial Partners Ltd
Notes to the Financial Statements
For the Period 7 October 2024 to 31 January 2026
Notes to the Financial Statements
1. General Information
TWM Financial Partners Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16002898 . The registered office is 1g Network Point, Range, Witney, Oxfordshire, OX29 0YN.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are 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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
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 | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

Page 3
Page 4
TWM Financial Partners Ltd
Notes to the Financial Statements (continued)
For the Period 7 October 2024 to 31 January 2026
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 period, 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 period was: 13
13
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 7 October 2024 | -
Additions | 10,127,863
As at 31 January 2026 | 10,127,863
Amortisation
As at 7 October 2024 | -
Provided during the period | 986,860
As at 31 January 2026 | 986,860

...CONTINUED
Page 4
Page 5
TWM Financial Partners Ltd
Notes to the Financial Statements (continued)
For the Period 7 October 2024 to 31 January 2026

Net Book Value
As at 31 January 2026 | 9,141,003
As at 7 October 2024 | -

5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 7 October 2024 | -
Additions | 84,934
As at 31 January 2026 | 84,934
Depreciation
As at 7 October 2024 | -
Provided during the period | 19,422
As at 31 January 2026 | 19,422
Net Book Value
As at 31 January 2026 | 65,512
As at 7 October 2024 | -

6. Investments

| Unlisted
--- | ---
| £
Cost
As at 7 October 2024 | -
Additions | 951,934
As at 31 January 2026 | 951,934
Provision
As at 7 October 2024 | -
Impairment losses | 951,934
As at 31 January 2026 | 951,934
Net Book Value
As at 31 January 2026 | -
As at 7 October 2024 | -

Page 5
Page 6
TWM Financial Partners Ltd
Notes to the Financial Statements (continued)
For the Period 7 October 2024 to 31 January 2026
During the year, the company acquired 100% of the shares in Timms Wealth Management Limited . The activity and net assets were hived up and the value of the investment has therefore been fully impaired.
7. Debtors

| 31 January 2026
--- | ---
| £
Due within one year
Amounts owed by group undertakings | 6,489
Other debtors | 1,956,424
| 1,962,913

8. Creditors: Amounts Falling Due Within One Year

| 31 January 2026
--- | ---
| £
Trade creditors | 51
Bank loans and overdrafts | 252,730
Other loans | 11,968
Other creditors | 900,500
Taxation and social security | 436,261
| 1,601,510

9. Creditors: Amounts Falling Due After More Than One Year

| 31 January 2026
--- | ---
| £
Bank loans | 3,078,931
Other loans | 59,045
| 3,137,976

Page 6
Page 7
TWM Financial Partners Ltd
Notes to the Financial Statements (continued)
For the Period 7 October 2024 to 31 January 2026
10. Share Capital

Shares issued during the period: | £
20 Ordinary A shares of £ 1.00 each | 20
60 Ordinary B shares of £ 1.00 each | 60
20 Ordinary C shares of £ 1.00 each | 20
| 100

Page 7