Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 April 2023 false 1 October 2024 30 September 2025 30 September 2025 09292182 Mr Bradley Jackson Trend Holdings Limited Hardy House, Northbridge Road, Berhamsted, England HP4 1EF true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09292182 2024-09-30 09292182 2025-09-30 09292182 2024-10-01 2025-09-30 09292182 frs-core:CurrentFinancialInstruments 2025-09-30 09292182 frs-core:Non-currentFinancialInstruments 2025-09-30 09292182 frs-core:ComputerEquipment 2025-09-30 09292182 frs-core:ComputerEquipment 2024-10-01 2025-09-30 09292182 frs-core:ComputerEquipment 2024-09-30 09292182 frs-core:FurnitureFittings 2025-09-30 09292182 frs-core:FurnitureFittings 2024-10-01 2025-09-30 09292182 frs-core:FurnitureFittings 2024-09-30 09292182 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 09292182 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 09292182 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 09292182 frs-core:MotorVehicles 2025-09-30 09292182 frs-core:MotorVehicles 2024-10-01 2025-09-30 09292182 frs-core:MotorVehicles 2024-09-30 09292182 frs-core:PlantMachinery 2025-09-30 09292182 frs-core:PlantMachinery 2024-10-01 2025-09-30 09292182 frs-core:PlantMachinery 2024-09-30 09292182 frs-core:WithinOneYear 2025-09-30 09292182 frs-core:ShareCapital 2025-09-30 09292182 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 09292182 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09292182 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 09292182 frs-bus:SmallEntities 2024-10-01 2025-09-30 09292182 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09292182 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09292182 1 2024-10-01 2025-09-30 09292182 frs-bus:Director1 2024-10-01 2025-09-30 09292182 frs-countries:EnglandWales 2024-10-01 2025-09-30 09292182 2023-03-31 09292182 2024-09-30 09292182 2023-04-01 2024-09-30 09292182 frs-core:CurrentFinancialInstruments 2024-09-30 09292182 frs-core:Non-currentFinancialInstruments 2024-09-30 09292182 frs-core:BetweenOneFiveYears 2024-09-30 09292182 frs-core:WithinOneYear 2024-09-30 09292182 frs-core:ShareCapital 2024-09-30 09292182 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 09292182
Tread Floor Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Daverns
Chartered Accountants
Hardy House
Northbridge Road
Berkhamsted
Herts
HP4 1EF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 09292182
30 September 2025 30 September 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 90,801 133,875
90,801 133,875
CURRENT ASSETS
Stocks 67,773 34,100
Debtors 5 551,038 489,879
Cash at bank and in hand 583,376 634,684
1,202,187 1,158,663
Creditors: Amounts Falling Due Within One Year 6 (326,856 ) (224,902 )
NET CURRENT ASSETS (LIABILITIES) 875,331 933,761
TOTAL ASSETS LESS CURRENT LIABILITIES 966,132 1,067,636
Creditors: Amounts Falling Due After More Than One Year 7 - (10,308 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,216 ) (21,916 )
NET ASSETS 955,916 1,035,412
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 955,816 1,035,312
SHAREHOLDERS' FUNDS 955,916 1,035,412
Page 1
Page 2
For the year ending 30 September 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 Bradley Jackson
Director
23rd June 2026
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Tread Floor Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09292182 . The registered office is Units 9 & 10 Canalside, Northbridge Road, Berkhamsted, Hertfordshire, HP4 1EG.
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 recognised at fair value of the consideration received or receivable for flooring products provided in the normal course of business, and is shown net of VAT.
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:
Leasehold 20% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% straight line
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
2.4. 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.
2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.  Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
2.6. 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.
...CONTINUED
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2.6. Taxation - continued
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 6 (2024: 8)
6 8
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2024 37,486 28,184 215,431 10,618
Additions - 233 53,123 -
Disposals - - (144,328 ) -
As at 30 September 2025 37,486 28,417 124,226 10,618
Depreciation
As at 1 October 2024 24,457 18,711 111,555 8,448
Provided during the period 3,207 2,427 6,475 543
Disposals - - (61,923 ) -
As at 30 September 2025 27,664 21,138 56,107 8,991
Net Book Value
As at 30 September 2025 9,822 7,279 68,119 1,627
As at 1 October 2024 13,029 9,473 103,876 2,170
Computer Equipment Total
£ £
Cost
As at 1 October 2024 21,587 313,306
Additions 3,459 56,815
Disposals - (144,328 )
As at 30 September 2025 25,046 225,793
Depreciation
As at 1 October 2024 16,260 179,431
Provided during the period 4,832 17,484
Disposals - (61,923 )
As at 30 September 2025 21,092 134,992
...CONTINUED
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Page 5
Net Book Value
As at 30 September 2025 3,954 90,801
As at 1 October 2024 5,327 133,875
5. Debtors
30 September 2025 30 September 2024
£ £
Due within one year
Trade debtors 470,163 354,920
Prepayments and accrued income 6,205 6,278
Other debtors 74,670 101,261
Director's loan account - 27,420
551,038 489,879
6. Creditors: Amounts Falling Due Within One Year
30 September 2025 30 September 2024
£ £
Net obligations under finance lease and hire purchase contracts 300 719
Trade creditors 148,573 94,176
Bank loans and overdrafts 8,329 8,325
Other loans 17,000 17,000
Corporation tax 57,075 90,691
Other taxes and social security 6,980 9,491
Other creditors 39,210 -
Accruals and deferred income 4,250 4,500
Director's loan account 45,139 -
326,856 224,902
7. Creditors: Amounts Falling Due After More Than One Year
30 September 2025 30 September 2024
£ £
Net obligations under finance lease and hire purchase contracts - 300
Bank loans - 10,008
- 10,308
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8. Obligations Under Finance Leases and Hire Purchase
30 September 2025 30 September 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 300 719
Later than one year and not later than five years - 300
300 1,019
300 1,019
9. Share Capital
30 September 2025 30 September 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
30 September 2025 30 September 2024
£ £
Mr Bradley Jackson 80,000 125,000
11. Dividends
30 September 2025 30 September 2024
£ £
On equity shares:
Interim dividend paid 204,000 250,000
12. Related Party Transactions
Tread Holdings LimitedThe company is a wholley owned subsiary of Tread Holdings Limited

Tread Holdings Limited

The company is a wholley owned subsiary of Tread Holdings Limited

Summerlink Flooring LimitedSummerling Flooring Ltd is a wholley owned subsidiary of Tread Holdings LtdAt the balance sheet date Summerling Flooring Ltd owed £21,100 to the company.

Summerlink Flooring Limited

Summerling Flooring Ltd is a wholley owned subsidiary of Tread Holdings Ltd

At the balance sheet date Summerling Flooring Ltd owed £21,100 to the company.

During the year the company paid dividend of £44,000 to Tread Holdings Limited.
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13. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Trend Holdings Limited . Trend Holdings Limited was incorporated in (Please enter country of incorporation). Copies of the group accounts may be obtained from the secretary, Hardy House, Northbridge Road, Berhamsted, England HP4 1EF . The ultimate controlling party is Trend Holdings Limited who controls 100% of the shares of Tread Floor Ltd .
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