Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 06573286 Mr J C Rudden Mrs S Rudden true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06573286 2025-03-31 06573286 2026-03-31 06573286 2025-04-01 2026-03-31 06573286 frs-core:CurrentFinancialInstruments 2026-03-31 06573286 frs-core:Non-currentFinancialInstruments 2026-03-31 06573286 frs-core:NetGoodwill 2026-03-31 06573286 frs-core:NetGoodwill 2025-04-01 2026-03-31 06573286 frs-core:NetGoodwill 2025-03-31 06573286 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 06573286 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 06573286 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 06573286 frs-core:PlantMachinery 2026-03-31 06573286 frs-core:PlantMachinery 2025-04-01 2026-03-31 06573286 frs-core:PlantMachinery 2025-03-31 06573286 frs-core:RevaluationReserve 2026-03-31 06573286 frs-core:ShareCapital 2026-03-31 06573286 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06573286 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06573286 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06573286 frs-bus:SmallEntities 2025-04-01 2026-03-31 06573286 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06573286 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06573286 1 2025-04-01 2026-03-31 06573286 frs-bus:Director1 2025-04-01 2026-03-31 06573286 frs-bus:Director2 2025-04-01 2026-03-31 06573286 frs-countries:EnglandWales 2025-04-01 2026-03-31 06573286 2024-03-31 06573286 2025-03-31 06573286 2024-04-01 2025-03-31 06573286 frs-core:CurrentFinancialInstruments 2025-03-31 06573286 frs-core:Non-currentFinancialInstruments 2025-03-31 06573286 frs-core:RevaluationReserve 2025-03-31 06573286 frs-core:ShareCapital 2025-03-31 06573286 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 06573286
TGHH Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
TGHH Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—7

Page 1
TGHH Limited
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: 06573286

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,642,850 |  | 1,647,179
|  |  | 1,642,850 |  | 1,647,179
CURRENT ASSETS
Stocks |  | 6,500 |  | 2,500 |
Cash at bank and in hand |  | 2,152 |  | 26,032 |
|  | 8,652 |  | 28,532 |
Creditors: Amounts Falling Due Within One Year | 6 | (307,746 ) |  | (284,211 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (299,094 ) |  | (255,679 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,343,756 |  | 1,391,500
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (644,637 ) |  | (684,698 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (95,000 ) |  | (95,000 )
NET ASSETS |  |  | 604,119 |  | 611,802
CAPITAL AND RESERVES
Called up share capital |  |  | 105 |  | 105
Revaluation reserve |  |  | 291,223 |  | 291,223
Income Statement |  |  | 312,791 |  | 320,474
SHAREHOLDERS' FUNDS |  |  | 604,119 |  | 611,802

Page 1
Page 2
TGHH Limited
Statement of Financial Position (continued)
As At 31 March 2026
For the year ending 31 March 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 Income Statement.
On behalf of the board

Mr J C Rudden Director
15/05/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
TGHH Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
TGHH Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06573286 . The registered office is 5 The Square, Grassington, Skipton, North Yorkshire, BD23 5AQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of 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 prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Bar and restaurant income is recognised at the point of sale to the customer.
Room income is recognised for the period to which the income relates.
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 income statement 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:

Freehold | At valuation
Plant & Machinery | 15% reducing balance

2.5. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Page 3
Page 4
TGHH Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.
Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.8. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
2.9. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
2.10. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2025: 21)
16 21
Page 4
Page 5
TGHH Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 95,000
As at 31 March 2026 | 95,000
Amortisation
As at 1 April 2025 | 95,000
As at 31 March 2026 | 95,000
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost or Valuation
As at 1 April 2025 | 1,630,000 | 277,276 | 1,907,276
Additions | - | 4,226 | 4,226
As at 31 March 2026 | 1,630,000 | 281,502 | 1,911,502
Depreciation
As at 1 April 2025 | - | 260,097 | 260,097
Provided during the period | - | 8,555 | 8,555
As at 31 March 2026 | - | 268,652 | 268,652
Net Book Value
As at 31 March 2026 | 1,630,000 | 12,850 | 1,642,850
As at 1 April 2025 | 1,630,000 | 17,179 | 1,647,179

Cost or valuation as at 31 March 2026 represented by:

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
At cost | 1,630,000 | 281,502 | 1,911,502
| 1,630,000 | 281,502 | 1,911,502

The freehold property was valued by Fleurets on 20th February 2023.
The directors consider this valuation to be appropriate at the financial reporting date.
Page 5
Page 6
TGHH Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:

| Land & Property
--- | ---
| Freehold
| £
Cost | 1,243,777
Accumulated depreciation and impairment | 358,714
Carrying amount | 885,063

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 35,192 |  | 37,540
Bank loans and overdrafts | 104,004 |  | 60,289
Corporation tax | 20,496 |  | 29,778
Other taxes and social security | 7,761 |  | 6,635
VAT | 28,135 |  | 29,285
Other creditors | 4,111 |  | 6,330
Accruals and deferred income | 103,483 |  | 101,512
Directors' loan accounts | 4,564 |  | 12,842
| 307,746 |  | 284,211

Included in creditors: amounts falling due within one year, are bank loans and overdrafts amounting to £104,004 (2025 - £60,289) which are secured by the company.
7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 644,637 |  | 683,940
Other creditors | - |  | 758
| 644,637 |  | 684,698

Included in creditors: amounts falling due after more than one year, are bank loans amounting to £644,637 (2025 - £683,940) which are secured by the company.
Included within creditors: amounts falling due after more than one year is an amount of £396,445 (2025 - £428,723) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
One bank loan is repayable in monthly instalments and is due to be repaid during the year ended 31 March 2035. Interest is calculated at 2.35% above Bank of England base rate.
8. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £12,459 (2025 - £10,263).
Contributions totalling £485 (2025 - £493) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.
Page 6
Page 7
TGHH Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Related Party Transactions
During the year, dividends of £71,050 (2025 - £65,950) were paid to the directors.
Included in creditors: amounts falling due within one year, is a directors loan account balance of £4,564 (2025 - £12,842) owing to Mr J C Rudden and Mrs S Rudden.
The loan is interest free and repayable on demand.
Mr J C Rudden and Mrs S Rudden have given a personal guarantee of up to £100,000 over the company's bank borrowings.
10. Ultimate Controlling Party
The company is under the control of Mr J C Rudden and Mrs S Rudden, who are interested in 100% of the company's issued share capital.
Page 7