Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 05253718 Mr Russell Fisher Mr Andrew Ross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05253718 2024-09-30 05253718 2025-09-30 05253718 2024-10-01 2025-09-30 05253718 frs-core:CurrentFinancialInstruments 2025-09-30 05253718 frs-core:Non-currentFinancialInstruments 2025-09-30 05253718 frs-core:ComputerEquipment 2025-09-30 05253718 frs-core:ComputerEquipment 2024-10-01 2025-09-30 05253718 frs-core:ComputerEquipment 2024-09-30 05253718 frs-core:FurnitureFittings 2025-09-30 05253718 frs-core:FurnitureFittings 2024-10-01 2025-09-30 05253718 frs-core:FurnitureFittings 2024-09-30 05253718 frs-core:MotorVehicles 2025-09-30 05253718 frs-core:MotorVehicles 2024-10-01 2025-09-30 05253718 frs-core:MotorVehicles 2024-09-30 05253718 frs-core:PlantMachinery 2025-09-30 05253718 frs-core:PlantMachinery 2024-10-01 2025-09-30 05253718 frs-core:PlantMachinery 2024-09-30 05253718 frs-core:ShareCapital 2025-09-30 05253718 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 05253718 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05253718 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 05253718 frs-bus:SmallEntities 2024-10-01 2025-09-30 05253718 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05253718 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05253718 frs-bus:Director1 2024-10-01 2025-09-30 05253718 frs-bus:Director2 2024-10-01 2025-09-30 05253718 frs-countries:EnglandWales 2024-10-01 2025-09-30 05253718 2023-09-30 05253718 2024-09-30 05253718 2023-10-01 2024-09-30 05253718 frs-core:CurrentFinancialInstruments 2024-09-30 05253718 frs-core:Non-currentFinancialInstruments 2024-09-30 05253718 frs-core:ShareCapital 2024-09-30 05253718 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 05253718
TBS Tools & Abrasives Limited
Financial Statements
For The Year Ended 30 September 2025
TBS Tools & Abrasives Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
TBS Tools & Abrasives Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 05253718

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,034 |  | 1,591
|  |  | 1,034 |  | 1,591
CURRENT ASSETS
Stocks | 5 | 241,727 |  | 184,109 |
Debtors | 6 | 319,099 |  | 293,339 |
Investments | 7 | 1 |  | 1 |
Cash at bank and in hand |  | 8,221 |  | 8,824 |
|  | 569,048 |  | 486,273 |
Creditors: Amounts Falling Due Within One Year | 8 | (569,607 ) |  | (469,153 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (559 ) |  | 17,120
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 475 |  | 18,711
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (16,667 )
NET ASSETS |  |  | 475 |  | 2,044
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 375 |  | 1,944
SHAREHOLDERS' FUNDS |  |  | 475 |  | 2,044

Page 1
Page 2
TBS Tools & Abrasives Limited
Balance Sheet (continued)
As At 30 September 2025
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 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

Mr Andrew Ross Director
29th June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
TBS Tools & Abrasives Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
TBS Tools & Abrasives Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05253718 . The registered office is Unit 14, Weller Drive, Hogwood Industrial Estate, Finchampstead, Wokingham, Berkshire, RG40 4QZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Revenue is recognised when the ownership of goods is transferred or the service has been performed.
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% on cost
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

Tangible fixed assets are initially measured at cost and are subsequently measured at cost or valuation, net of depreciation and any impairment losses.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered any impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
2.4. Leasing and Hire Purchase Contracts
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of their fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Such lease payments are treated as consisting of capital and interest elements. The interest is charged to the profit and loss account, so as to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight-line basis over the term of the relevant lease except where a more systematic basis is more representative of the time pattern in which economics benefits from the lease asset are consumed.
Page 3
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TBS Tools & Abrasives Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
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.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
2.6. Financial Instruments
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.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt Instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are present as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Page 4
Page 5
TBS Tools & Abrasives Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
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 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 7)
8 7
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 75,974 | 15,090 | 3,201 | 10,593 | 104,858
As at 30 September 2025 | 75,974 | 15,090 | 3,201 | 10,593 | 104,858
Depreciation
As at 1 October 2024 | 75,973 | 13,715 | 3,188 | 10,391 | 103,267
Provided during the period | - | 344 | 12 | 201 | 557
As at 30 September 2025 | 75,973 | 14,059 | 3,200 | 10,592 | 103,824
Net Book Value
As at 30 September 2025 | 1 | 1,031 | 1 | 1 | 1,034
As at 1 October 2024 | 1 | 1,375 | 13 | 202 | 1,591

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 241,727 |  | 184,109

Page 5
Page 6
TBS Tools & Abrasives Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 314,974 |  | 284,149
Other debtors | 4,125 |  | 9,190
| 319,099 |  | 293,339

7. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Unlisted investments | 1 |  | 1

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 349,367 |  | 254,253
Bank loans and overdrafts | 197,878 |  | 169,000
Other creditors | 3,808 |  | 4,289
Taxation and social security | 18,554 |  | 41,611
| 569,607 |  | 469,153

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 16,667

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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