Acorah Software Products - Accounts Production 19.3.550 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 08763883 Mr J A Owens iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08763883 2024-11-30 08763883 2025-11-30 08763883 2024-12-01 2025-11-30 08763883 frs-core:CurrentFinancialInstruments 2025-11-30 08763883 frs-core:Non-currentFinancialInstruments 2025-11-30 08763883 frs-core:ComputerEquipment 2025-11-30 08763883 frs-core:ComputerEquipment 2024-12-01 2025-11-30 08763883 frs-core:ComputerEquipment 2024-11-30 08763883 frs-core:FurnitureFittings 2025-11-30 08763883 frs-core:FurnitureFittings 2024-12-01 2025-11-30 08763883 frs-core:FurnitureFittings 2024-11-30 08763883 frs-core:MotorVehicles 2025-11-30 08763883 frs-core:MotorVehicles 2024-12-01 2025-11-30 08763883 frs-core:MotorVehicles 2024-11-30 08763883 frs-core:PlantMachinery 2025-11-30 08763883 frs-core:PlantMachinery 2024-12-01 2025-11-30 08763883 frs-core:PlantMachinery 2024-11-30 08763883 frs-core:WithinOneYear 2025-11-30 08763883 frs-core:ShareCapital 2025-11-30 08763883 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 08763883 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08763883 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 08763883 frs-bus:SmallEntities 2024-12-01 2025-11-30 08763883 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 08763883 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08763883 frs-bus:Director1 2024-12-01 2025-11-30 08763883 frs-countries:EnglandWales 2024-12-01 2025-11-30 08763883 2023-11-30 08763883 2024-11-30 08763883 2023-12-01 2024-11-30 08763883 frs-core:CurrentFinancialInstruments 2024-11-30 08763883 frs-core:Non-currentFinancialInstruments 2024-11-30 08763883 frs-core:WithinOneYear 2024-11-30 08763883 frs-core:ShareCapital 2024-11-30 08763883 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 08763883
TSO Trading Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
MAR Kilshaw Limited
99 Stanley Road
Bootle
Liverpool
Merseyside
L20 7DA
TSO Trading Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
TSO Trading Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 08763883

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 39,209 |  | 52,301
|  |  | 39,209 |  | 52,301
CURRENT ASSETS
Stocks | 5 | 145,000 |  | 150,000 |
Debtors | 6 | 1,851 |  | - |
Cash at bank and in hand |  | 46,776 |  | 54,679 |
|  | 193,627 |  | 204,679 |
Creditors: Amounts Falling Due Within One Year | 7 | (152,900 ) |  | (185,316 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 40,727 |  | 19,363
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 79,936 |  | 71,664
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (2,661 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (9,802 ) |  | (13,075 )
NET ASSETS |  |  | 70,134 |  | 55,928
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 70,132 |  | 55,926
SHAREHOLDERS' FUNDS |  |  | 70,134 |  | 55,928

Page 1
Page 2
TSO Trading Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 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 J A Owens Director
21 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
TSO Trading Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
TSO Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08763883 . The registered office is 99 Stanley Road, Bootle, Liverpool, L20 7DA.
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.
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 | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 33% Straight line

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
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 9)
8 9
Page 3
Page 4
TSO Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 December 2024 | 9,856 | 100,678 | 8,776 | 992 | 120,302
As at 30 November 2025 | 9,856 | 100,678 | 8,776 | 992 | 120,302
Depreciation
As at 1 December 2024 | 5,668 | 55,605 | 5,945 | 783 | 68,001
Provided during the period | 1,047 | 11,269 | 567 | 209 | 13,092
As at 30 November 2025 | 6,715 | 66,874 | 6,512 | 992 | 81,093
Net Book Value
As at 30 November 2025 | 3,141 | 33,804 | 2,264 | - | 39,209
As at 1 December 2024 | 4,188 | 45,073 | 2,831 | 209 | 52,301

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 145,000 |  | 150,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,851 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,661 |  | 4,000
Other creditors | 94,840 |  | 103,060
Taxation and social security | 55,399 |  | 78,256
| 152,900 |  | 185,316

Page 4
Page 5
TSO Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 2,661

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 3,651 |  | -
| 3,651 |  | -

Page 5