Acorah Software Products - Accounts Production 19.2.450 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 08894260 T Palmer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08894260 2025-02-28 08894260 2026-02-28 08894260 2025-03-01 2026-02-28 08894260 frs-core:CurrentFinancialInstruments 2026-02-28 08894260 frs-core:ComputerEquipment 2026-02-28 08894260 frs-core:ComputerEquipment 2025-03-01 2026-02-28 08894260 frs-core:ComputerEquipment 2025-02-28 08894260 frs-core:MotorVehicles 2026-02-28 08894260 frs-core:MotorVehicles 2025-03-01 2026-02-28 08894260 frs-core:MotorVehicles 2025-02-28 08894260 frs-core:PlantMachinery 2026-02-28 08894260 frs-core:PlantMachinery 2025-03-01 2026-02-28 08894260 frs-core:PlantMachinery 2025-02-28 08894260 frs-core:ShareCapital 2026-02-28 08894260 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 08894260 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 08894260 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 08894260 frs-bus:SmallEntities 2025-03-01 2026-02-28 08894260 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 08894260 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 08894260 frs-bus:Director1 2025-03-01 2026-02-28 08894260 frs-bus:Director1 2025-02-28 08894260 frs-bus:Director1 2026-02-28 08894260 frs-countries:EnglandWales 2025-03-01 2026-02-28 08894260 2024-02-29 08894260 2025-02-28 08894260 2024-03-01 2025-02-28 08894260 frs-core:CurrentFinancialInstruments 2025-02-28 08894260 frs-core:ShareCapital 2025-02-28 08894260 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 08894260
TPM Building & Property Maintenance Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Naylor Accountancy Services Limited
Suite 7, 2 Park Court
Premier Way
Romsey
Hampshire
SO51 9DH
TPM Building & Property Maintenance Limited
Contents
Contents

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

Page 1
TPM Building & Property Maintenance Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 08894260

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,521 |  | 14,156
|  |  | 10,521 |  | 14,156
CURRENT ASSETS
Debtors | 5 | 12,106 |  | 23,883 |
Cash at bank and in hand |  | 25,359 |  | 25,773 |
|  | 37,465 |  | 49,656 |
Creditors: Amounts Falling Due Within One Year | 6 | (35,888 ) |  | (45,783 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,577 |  | 3,873
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 12,098 |  | 18,029
NET ASSETS |  |  | 12,098 |  | 18,029
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 12,096 |  | 18,027
SHAREHOLDERS' FUNDS |  |  | 12,098 |  | 18,029

Page 1
Page 2
TPM Building & Property Maintenance Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

T Palmer Director
16th April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
TPM Building & Property Maintenance Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
TPM Building & Property Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08894260 . The registered office is 42 Stanton Road, Southampton, SO15 4HG.
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.
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 | 20% Reducing balance
Motor Vehicles | 20% Reducing balance
Computer Equipment | 25% Straight line

2.4. 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.
2.5. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.6. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
Page 3
Page 4
TPM Building & Property Maintenance Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 March 2025 | 13,582 | 15,325 | 1,793 | 30,700
As at 28 February 2026 | 13,582 | 15,325 | 1,793 | 30,700
Depreciation
As at 1 March 2025 | 11,833 | 4,290 | 421 | 16,544
Provided during the period | 432 | 2,759 | 444 | 3,635
As at 28 February 2026 | 12,265 | 7,049 | 865 | 20,179
Net Book Value
As at 28 February 2026 | 1,317 | 8,276 | 928 | 10,521
As at 1 March 2025 | 1,749 | 11,035 | 1,372 | 14,156

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,106 |  | 9,747
Other debtors | - |  | 14,136
| 12,106 |  | 23,883

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,053 |  | 914
Other creditors | 20,336 |  | 30,584
Taxation and social security | 12,499 |  | 14,285
| 35,888 |  | 45,783

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4
Page 5
TPM Building & Property Maintenance Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
8. Directors Advances, Credits and Guarantees
Included within other creditors is the following loan from the director:

| As at 1 March 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Terry Palmer | 15,175 | (53,510 ) | 58,670 | - | 20,335

Page 5