Acorah Software Products - Accounts Production 19.3.550 false true 31 January 2025 11 January 2024 false 1 February 2025 31 January 2026 31 January 2026 15406159 Mrs Juhee Lee Mr In-Chang Kim iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15406159 2025-01-31 15406159 2026-01-31 15406159 2025-02-01 2026-01-31 15406159 frs-core:CurrentFinancialInstruments 2026-01-31 15406159 frs-core:Non-currentFinancialInstruments 2026-01-31 15406159 frs-core:ShareCapital 2026-01-31 15406159 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 15406159 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 15406159 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 15406159 frs-bus:SmallEntities 2025-02-01 2026-01-31 15406159 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 15406159 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 15406159 frs-bus:Director1 2025-02-01 2026-01-31 15406159 frs-bus:Director2 2025-02-01 2026-01-31 15406159 frs-countries:EnglandWales 2025-02-01 2026-01-31 15406159 2024-01-10 15406159 2025-01-31 15406159 2024-01-11 2025-01-31 15406159 frs-core:CurrentFinancialInstruments 2025-01-31 15406159 frs-core:Non-currentFinancialInstruments 2025-01-31 15406159 frs-core:ShareCapital 2025-01-31 15406159 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 15406159
Tnl Property Investment & Consultancy Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Noble One Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 15406159
31 January 2026 31 January 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 257,500 257,500
257,500 257,500
CURRENT ASSETS
Cash at bank and in hand 9,998 12,091
9,998 12,091
Creditors: Amounts Falling Due Within One Year 5 (84,477 ) (86,649 )
NET CURRENT ASSETS (LIABILITIES) (74,479 ) (74,558 )
TOTAL ASSETS LESS CURRENT LIABILITIES 183,021 182,942
Creditors: Amounts Falling Due After More Than One Year 6 (191,275 ) (191,275 )
NET LIABILITIES (8,254 ) (8,333 )
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account (8,454 ) (8,533 )
SHAREHOLDERS' FUNDS (8,254) (8,333)
Page 1
Page 2
For the year ending 31 January 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 In-Chang Kim
Director
09/07/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tnl Property Investment & Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15406159 . The registered office is Wentworth, Merrow Street, Guildford, Surrey, GU47AP.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Investment Property
31 January 2026
£
Fair Value
As at 1 February 2025 and 31 January 2026 257,500
5. Creditors: Amounts Falling Due Within One Year
31 January 2026 31 January 2025
£ £
Other creditors 999 1,000
Directors' loan accounts 83,478 85,649
84,477 86,649
Page 3
Page 4
6. Creditors: Amounts Falling Due After More Than One Year
31 January 2026 31 January 2025
£ £
Bank loans 191,275 191,275
7. Share Capital
31 January 2026 31 January 2025
£ £
Allotted, Called up and fully paid 200 200
Page 4