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 12251844 Mr T J Leyshon Ms L E Leyshon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12251844 2025-03-31 12251844 2026-03-31 12251844 2025-04-01 2026-03-31 12251844 frs-core:CurrentFinancialInstruments 2026-03-31 12251844 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 12251844 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 12251844 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 12251844 frs-core:ShareCapital 2026-03-31 12251844 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 12251844 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 12251844 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 12251844 frs-bus:SmallEntities 2025-04-01 2026-03-31 12251844 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 12251844 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12251844 frs-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 12251844 frs-bus:OrdinaryShareClass1 2026-03-31 12251844 frs-bus:Director1 2025-04-01 2026-03-31 12251844 frs-bus:Director2 2025-04-01 2026-03-31 12251844 frs-countries:EnglandWales 2025-04-01 2026-03-31 12251844 2024-03-31 12251844 2025-03-31 12251844 2024-04-01 2025-03-31 12251844 frs-core:CurrentFinancialInstruments 2025-03-31 12251844 frs-core:ShareCapital 2025-03-31 12251844 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12251844 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31
Registered number: 12251844
TLL Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12251844
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 191,700 191,700
191,700 191,700
CURRENT ASSETS
Cash at bank and in hand 23,979 22,310
23,979 22,310
Creditors: Amounts Falling Due Within One Year 5 (201,050 ) (201,429 )
NET CURRENT ASSETS (LIABILITIES) (177,071 ) (179,119 )
TOTAL ASSETS LESS CURRENT LIABILITIES 14,629 12,581
NET ASSETS 14,629 12,581
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 14,529 12,481
SHAREHOLDERS' FUNDS 14,629 12,581
Page 1
Page 2
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 Profit and Loss Account.
On behalf of the board
Mr T J Leyshon
Director
12 June 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TLL Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12251844 . The registered office is Clifton House, Four Elms Road, Cardiff, CF24 1LE.
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 customer returns, rebates and other similar allowances.
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.
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.
Freehold Not depreciated
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.
...CONTINUED
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2.4. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 April 2025 191,700
As at 31 March 2026 191,700
Net Book Value
As at 31 March 2026 191,700
As at 1 April 2025 191,700
Investment property
In the opinion of the directors, the market value of the company's investment property at 31 March 2026 approximated to its costs as stated above.
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other taxes and social security 481 948
Other creditors 200,240 200,240
Accruals and deferred income 229 141
Directors' loan accounts 100 100
201,050 201,429
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Page 5
6. Share Capital
2026 2025
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
Page 5