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 05361102 Mr T Hitchens Mrs S Hitchens Mrs S Hitchens iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05361102 2025-02-28 05361102 2026-02-28 05361102 2025-03-01 2026-02-28 05361102 frs-core:CurrentFinancialInstruments 2026-02-28 05361102 frs-core:ComputerEquipment 2026-02-28 05361102 frs-core:ComputerEquipment 2025-03-01 2026-02-28 05361102 frs-core:ComputerEquipment 2025-02-28 05361102 frs-core:FurnitureFittings 2026-02-28 05361102 frs-core:FurnitureFittings 2025-03-01 2026-02-28 05361102 frs-core:FurnitureFittings 2025-02-28 05361102 frs-core:NetGoodwill 2026-02-28 05361102 frs-core:NetGoodwill 2025-03-01 2026-02-28 05361102 frs-core:NetGoodwill 2025-02-28 05361102 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-02-28 05361102 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-01 2026-02-28 05361102 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-28 05361102 frs-core:MotorVehicles 2026-02-28 05361102 frs-core:MotorVehicles 2025-03-01 2026-02-28 05361102 frs-core:MotorVehicles 2025-02-28 05361102 frs-core:ShareCapital 2026-02-28 05361102 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 05361102 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 05361102 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 05361102 frs-bus:SmallEntities 2025-03-01 2026-02-28 05361102 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 05361102 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 05361102 frs-bus:OrdinaryShareClass1 2025-03-01 2026-02-28 05361102 frs-bus:OrdinaryShareClass1 2026-02-28 05361102 frs-bus:Director1 2025-03-01 2026-02-28 05361102 frs-bus:Director2 2025-03-01 2026-02-28 05361102 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 05361102 frs-core:CurrentFinancialInstruments 2 2026-02-28 05361102 frs-countries:EnglandWales 2025-03-01 2026-02-28 05361102 2024-02-29 05361102 2025-02-28 05361102 2024-03-01 2025-02-28 05361102 frs-core:CurrentFinancialInstruments 2025-02-28 05361102 frs-core:ShareCapital 2025-02-28 05361102 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 05361102 frs-bus:OrdinaryShareClass1 2024-03-01 2025-02-28 05361102 frs-core:CurrentFinancialInstruments 2 2025-02-28
Registered number: 05361102
TSH Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Cooper Associates Accountants Ltd
TSH Limited
Contents
Contents

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

Page 1
TSH Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 05361102

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 119,224 |  | 117,400
|  |  | 119,224 |  | 117,400
CURRENT ASSETS
Stocks | 6 | 6,707 |  | 2,695 |
Debtors | 7 | 4,509 |  | 12,703 |
Cash at bank and in hand |  | 87,039 |  | 104,062 |
|  | 98,255 |  | 119,460 |
Creditors: Amounts Falling Due Within One Year | 8 | (91,843 ) |  | (101,478 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 6,412 |  | 17,982
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 125,636 |  | 135,382
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (12,481 ) |  | (8,825 )
NET ASSETS |  |  | 113,155 |  | 126,557
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 113,055 |  | 126,457
SHAREHOLDERS' FUNDS |  |  | 113,155 |  | 126,557

Page 1
Page 2
TSH 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 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

Mrs S Hitchens Director
3rd July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
TSH Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
TSH Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05361102 . The registered office is Orchard Barn, Lydeway, Devizes, Wiltshire, SN10 3PU.
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 profit and loss account over its estimated economic life of 10 years.
2.4. 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 | 15 years straight line
Motor Vehicles | 25% reducing balance
Fixtures, Fittings & machinery | 25% reducing balance
Office equipment | 33% reducing balance

2.5. 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.
Page 3
Page 4
TSH Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.6. Financial Instruments
The company holds the following financial instruments:

- Short term trade and other debtors and creditors and;

- Cash and bank balances.

All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecgonised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company's obligations are discharged, expire or are cancelled.
Such instruments are initially measured at transaction price, including transaction costs and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
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.
Page 4
Page 5
TSH 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: 5 (2025: 5)
5 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 March 2025 | 45,000
As at 28 February 2026 | 45,000
Amortisation
As at 1 March 2025 | 45,000
As at 28 February 2026 | 45,000
Net Book Value
As at 28 February 2026 | -
As at 1 March 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Motor Vehicles | Fixtures, Fittings & machinery | Office equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 March 2025 | 212,644 | 24,000 | 73,777 | 9,232 | 319,653
Additions | - | 31,800 | - | - | 31,800
Disposals | - | (24,000 ) | - | - | (24,000 )
As at 28 February 2026 | 212,644 | 31,800 | 73,777 | 9,232 | 327,453
Depreciation
As at 1 March 2025 | 120,861 | 22,649 | 51,548 | 7,195 | 202,253
Provided during the period | 14,176 | 7,950 | 5,563 | 936 | 28,625
Disposals | - | (22,649 ) | - | - | (22,649 )
As at 28 February 2026 | 135,037 | 7,950 | 57,111 | 8,131 | 208,229
Net Book Value
As at 28 February 2026 | 77,607 | 23,850 | 16,666 | 1,101 | 119,224
As at 1 March 2025 | 91,783 | 1,351 | 22,229 | 2,037 | 117,400

Page 5
Page 6
TSH Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 6,707 |  | 2,695

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,715 |  | 11,790
Prepayments and accrued income | 794 |  | 913
| 4,509 |  | 12,703

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 13,229 |  | 18,783
Corporation tax | 6,567 |  | 8,888
Other taxes and social security | 584 |  | 1,283
VAT | 21,910 |  | 31,744
Net wages | 2,095 |  | 2,095
Pension liability | - |  | 257
Credit card | 3,743 |  | 6,684
Accruals and deferred income | 2,330 |  | 3,990
Directors' loan accounts | 41,385 |  | 27,754
| 91,843 |  | 101,478

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

10. Other notes
There is a fixed and floating charge over the assets of the company held by Barclays Bank PLC in relation to a commerical mortgage on property owned by the directors and shareholders.
Page 6