Acorah Software Products - Accounts Production 19.3.550 false true true 31 July 2025 9 July 2024 false 1 August 2025 30 June 2026 30 June 2026 15827695 Mr Darren Denovellis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15827695 2025-07-31 15827695 2026-06-30 15827695 2025-08-01 2026-06-30 15827695 frs-core:CurrentFinancialInstruments 2026-06-30 15827695 frs-core:MotorVehicles 2026-06-30 15827695 frs-core:MotorVehicles 2025-08-01 2026-06-30 15827695 frs-core:MotorVehicles 2025-07-31 15827695 frs-core:PlantMachinery 2026-06-30 15827695 frs-core:PlantMachinery 2025-08-01 2026-06-30 15827695 frs-core:PlantMachinery 2025-07-31 15827695 frs-core:ShareCapital 2026-06-30 15827695 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 15827695 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2026-06-30 15827695 frs-bus:FilletedAccounts 2025-08-01 2026-06-30 15827695 frs-bus:SmallEntities 2025-08-01 2026-06-30 15827695 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-06-30 15827695 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-06-30 15827695 frs-bus:Director1 2025-08-01 2026-06-30 15827695 frs-bus:Director1 2025-07-31 15827695 frs-bus:Director1 2026-06-30 15827695 frs-countries:EnglandWales 2025-08-01 2026-06-30 15827695 2024-07-08 15827695 2025-07-31 15827695 2024-07-09 2025-07-31 15827695 frs-core:CurrentFinancialInstruments 2025-07-31 15827695 frs-core:ShareCapital 2025-07-31 15827695 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31
Registered number: 15827695
Tgi Hospitality Catering Ltd
Unaudited Financial Statements
For the Period 1 August 2025 to 30 June 2026
Agent Armour Accounts Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 15827695
30 June 2026 31 July 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,933 1,699
5,933 1,699
CURRENT ASSETS
Debtors 5 50,136 14,399
Cash at bank and in hand 2 3
50,138 14,402
Creditors: Amounts Falling Due Within One Year 6 (23,160 ) (13,941 )
NET CURRENT ASSETS (LIABILITIES) 26,978 461
TOTAL ASSETS LESS CURRENT LIABILITIES 32,911 2,160
NET ASSETS 32,911 2,160
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 32,811 2,060
SHAREHOLDERS' FUNDS 32,911 2,160
For the period ending 30 June 2026 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 Darren Denovellis
Director
14/07/2026
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Tgi Hospitality Catering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15827695 . The registered office is 3 Lancaster Drive, RAF Scampton, Lincoln, LINCS, LN1 2TF.
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. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading and go into liquidation due to a difficult trading period and cessation of future trade income and lack of future income for the company.
2.3. 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.
2.4. 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:
Plant & Machinery 15% Reducing Balance
Motor Vehicles 20% Reducing Balance
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.
Current and deferred tax are recognised in profit or loss for the period, 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.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2025: 3)
1 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 August 2025 1,800 - 1,800
Additions - 5,000 5,000
As at 30 June 2026 1,800 5,000 6,800
Depreciation
As at 1 August 2025 101 - 101
Provided during the period 234 532 766
As at 30 June 2026 335 532 867
Net Book Value
As at 30 June 2026 1,465 4,468 5,933
As at 1 August 2025 1,699 - 1,699
5. Debtors
30 June 2026 31 July 2025
£ £
Due within one year
Other debtors 50,136 14,399
6. Creditors: Amounts Falling Due Within One Year
30 June 2026 31 July 2025
£ £
Trade creditors 540 (320 )
Bank loans and overdrafts (4,063 ) -
Taxation and social security 26,683 14,261
23,160 13,941
7. Share Capital
30 June 2026 31 July 2025
£ £
Allotted, Called up and fully paid 100 100
Page 3
Page 4
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2025 Amounts advanced Amounts repaid Amounts written off As at 30 June 2026
£ £ £ £ £
Mr Darren Denovellis - 7,155 - - 7,155
The above loan is unsecured, interest free and repayable on demand.
Page 4