Acorah Software Products - Accounts Production 19.2.450 false true false 9 September 2024 31 December 2025 31 December 2025 15944818 Mr Adrian Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15944818 2024-09-08 15944818 2025-12-31 15944818 2024-09-09 2025-12-31 15944818 frs-core:CurrentFinancialInstruments 2025-12-31 15944818 frs-core:Non-currentFinancialInstruments 2025-12-31 15944818 frs-core:ComputerEquipment 2025-12-31 15944818 frs-core:ComputerEquipment 2024-09-09 2025-12-31 15944818 frs-core:ComputerEquipment 2024-09-08 15944818 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-09 2025-12-31 15944818 frs-core:NetGoodwill 2025-12-31 15944818 frs-core:NetGoodwill 2024-09-09 2025-12-31 15944818 frs-core:NetGoodwill 2024-09-08 15944818 frs-core:MotorVehicles 2025-12-31 15944818 frs-core:MotorVehicles 2024-09-09 2025-12-31 15944818 frs-core:MotorVehicles 2024-09-08 15944818 frs-core:PlantMachinery 2025-12-31 15944818 frs-core:PlantMachinery 2024-09-09 2025-12-31 15944818 frs-core:PlantMachinery 2024-09-08 15944818 frs-core:ShareCapital 2025-12-31 15944818 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15944818 frs-bus:PrivateLimitedCompanyLtd 2024-09-09 2025-12-31 15944818 frs-bus:FilletedAccounts 2024-09-09 2025-12-31 15944818 frs-bus:SmallEntities 2024-09-09 2025-12-31 15944818 frs-bus:AuditExempt-NoAccountantsReport 2024-09-09 2025-12-31 15944818 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-09 2025-12-31 15944818 frs-bus:Director1 2024-09-09 2025-12-31 15944818 frs-countries:EnglandWales 2024-09-09 2025-12-31
Registered number: 15944818
Tradeline PVC Ltd
Unaudited Financial Statements
For the Period 9 September 2024 to 31 December 2025
Meacher-Jones
Chartered Accountants
6 St John's Court
Vicars Lane
Chester
Cheshire
CH1 1QE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 15944818
31 December 2025
Notes £ £
FIXED ASSETS
Intangible Assets 4 121,942
Tangible Assets 5 9,119
131,061
CURRENT ASSETS
Stocks 6 200,844
Debtors 7 31,788
Cash at bank and in hand 8,402
241,034
Creditors: Amounts Falling Due Within One Year 8 (190,070 )
NET CURRENT ASSETS (LIABILITIES) 50,964
TOTAL ASSETS LESS CURRENT LIABILITIES 182,025
Creditors: Amounts Falling Due After More Than One Year 9 (178,053 )
NET ASSETS 3,972
CAPITAL AND RESERVES
Called up share capital 10 25
Profit and Loss Account 3,947
SHAREHOLDERS' FUNDS 3,972
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For the period 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 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
Mr Adrian Roberts
Director
9 June 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Tradeline PVC Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15944818 . The registered office is 6 St John's Court, Vicars Lane, Chester, Cheshire, CH1 1QE. Company incorporated on 09/09/2024 and started trading from the same date.
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. 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 .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.5. 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% RB
Motor Vehicles 25%RB
Computer Equipment 20% SLM
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.
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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 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: 7
7
4. Intangible Assets
Goodwill
£
Cost
As at 9 September 2024 -
Additions 152,427
As at 31 December 2025 152,427
Amortisation
As at 9 September 2024 -
Provided during the period 30,485
As at 31 December 2025 30,485
Net Book Value
As at 31 December 2025 121,942
As at 9 September 2024 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 9 September 2024 - - - -
Additions 2,000 12,966 733 15,699
Disposals - (3,750 ) - (3,750 )
As at 31 December 2025 2,000 9,216 733 11,949
Depreciation
As at 9 September 2024 - - - -
Provided during the period 400 2,304 126 2,830
As at 31 December 2025 400 2,304 126 2,830
Net Book Value
As at 31 December 2025 1,600 6,912 607 9,119
As at 9 September 2024 - - - -
6. Stocks
31 December 2025
£
Stock 200,844
7. Debtors
31 December 2025
£
Due within one year
Trade debtors 31,382
Other debtors 406
31,788
8. Creditors: Amounts Falling Due Within One Year
31 December 2025
£
Trade creditors 3,520
Other creditors 167,798
Taxation and social security 18,752
190,070
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Page 6
9. Creditors: Amounts Falling Due After More Than One Year
31 December 2025
£
Other creditors 178,053
10. Share Capital
31 December 2025
£
Allotted, Called up and fully paid 25
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