Acorah Software Products - Accounts Production 19.2.450 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 08499620 Mr Andrew Gibson Mr Vaughan Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08499620 2025-04-30 08499620 2026-04-30 08499620 2025-05-01 2026-04-30 08499620 frs-core:CurrentFinancialInstruments 2026-04-30 08499620 frs-core:Non-currentFinancialInstruments 2026-04-30 08499620 frs-core:BetweenOneFiveYears 2026-04-30 08499620 frs-core:ComputerEquipment 2026-04-30 08499620 frs-core:ComputerEquipment 2025-05-01 2026-04-30 08499620 frs-core:ComputerEquipment 2025-04-30 08499620 frs-core:PlantMachinery 2026-04-30 08499620 frs-core:PlantMachinery 2025-05-01 2026-04-30 08499620 frs-core:PlantMachinery 2025-04-30 08499620 frs-core:WithinOneYear 2026-04-30 08499620 frs-core:ShareCapital 2026-04-30 08499620 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 08499620 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 08499620 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 08499620 frs-bus:SmallEntities 2025-05-01 2026-04-30 08499620 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 08499620 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 08499620 frs-bus:OrdinaryShareClass1 2025-05-01 2026-04-30 08499620 frs-bus:OrdinaryShareClass1 2026-04-30 08499620 frs-core:AcceleratedTaxDepreciationDeferredTax 2026-04-30 08499620 frs-bus:Director1 2025-05-01 2026-04-30 08499620 frs-bus:Director2 2025-05-01 2026-04-30 08499620 frs-core:Non-currentFinancialInstruments 1 2026-04-30 08499620 frs-countries:EnglandWales 2025-05-01 2026-04-30 08499620 2024-04-30 08499620 2025-04-30 08499620 2024-05-01 2025-04-30 08499620 frs-core:CurrentFinancialInstruments 2025-04-30 08499620 frs-core:Non-currentFinancialInstruments 2025-04-30 08499620 frs-core:BetweenOneFiveYears 2025-04-30 08499620 frs-core:WithinOneYear 2025-04-30 08499620 frs-core:ShareCapital 2025-04-30 08499620 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08499620 frs-bus:OrdinaryShareClass1 2024-05-01 2025-04-30 08499620 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-04-30 08499620 frs-core:Non-currentFinancialInstruments 1 2025-04-30
Registered number: 08499620
TIN DOGS FINE ART LTD
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08499620
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,435 10,199
8,435 10,199
CURRENT ASSETS
Stocks 5 5,177 2,730
Debtors 6 11,240 9,492
Cash at bank and in hand 21,429 26,676
37,846 38,898
Creditors: Amounts Falling Due Within One Year 7 (16,876 ) (15,498 )
NET CURRENT ASSETS (LIABILITIES) 20,970 23,400
TOTAL ASSETS LESS CURRENT LIABILITIES 29,405 33,599
Creditors: Amounts Falling Due After More Than One Year 8 (1,750 ) (7,250 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (1,603 ) (1,938 )
NET ASSETS 26,052 24,411
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 25,952 24,311
SHAREHOLDERS' FUNDS 26,052 24,411
Page 1
Page 2
For the year ending 30 April 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 Vaughan Williams
Director
7 July 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TIN DOGS FINE ART LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08499620 . The registered office is 14 St Johns Road, Hove, East Sussex, BN3 2FB.
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. 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 15% on reducing balance
Computer Equipment 33% on reducing balance
2.4. 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.
2.5. 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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: 2 (2025: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 May 2025 17,096 5,865 22,961
As at 30 April 2026 17,096 5,865 22,961
Depreciation
As at 1 May 2025 8,198 4,564 12,762
Provided during the period 1,335 429 1,764
As at 30 April 2026 9,533 4,993 14,526
Net Book Value
As at 30 April 2026 7,563 872 8,435
As at 1 May 2025 8,898 1,301 10,199
5. Stocks
2026 2025
£ £
Stock 5,177 2,730
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 5,266 3,518
Prepayments and accrued income 2,374 2,374
Called up share capital not paid 100 100
7,740 5,992
Due after more than one year
Lease deposit paid 3,500 3,500
11,240 9,492
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 2,178 2,104
Bank loans and overdrafts 5,500 6,000
Corporation tax 3,619 2,769
Other taxes and social security 118 118
VAT 3,304 2,880
Accruals and deferred income 970 440
Payments on account 1,187 1,187
16,876 15,498
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 5,500
Payments on account 1,750 1,750
1,750 7,250
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2026 2025
£ £
Accelerated capital allowances 1,603 1,938
10. Share Capital
2026 2025
Allotted, called up but not fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 16,000 16,000
Later than one year and not later than five years 38,667 54,667
54,667 70,667
The company has future property operating lease commitments of £16,000 per year to 29 September 2029 with a
release clause at 29 September 2026.
Page 5
Page 6
12. Dividends
2026 2025
£ £
On equity shares:
Interim dividend paid 12,278 15,555
Page 6