Acorah Software Products - Accounts Production 19.3.550 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 03309486 Mr Paul Spires iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03309486 2025-04-30 03309486 2026-04-30 03309486 2025-05-01 2026-04-30 03309486 frs-core:CurrentFinancialInstruments 2026-04-30 03309486 frs-core:ComputerEquipment 2026-04-30 03309486 frs-core:ComputerEquipment 2025-05-01 2026-04-30 03309486 frs-core:ComputerEquipment 2025-04-30 03309486 frs-core:FurnitureFittings 2026-04-30 03309486 frs-core:FurnitureFittings 2025-05-01 2026-04-30 03309486 frs-core:FurnitureFittings 2025-04-30 03309486 frs-core:OtherReservesSubtotal 2026-04-30 03309486 frs-core:ShareCapital 2026-04-30 03309486 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 03309486 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 03309486 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 03309486 frs-bus:SmallEntities 2025-05-01 2026-04-30 03309486 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 03309486 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 03309486 frs-bus:Director1 2025-05-01 2026-04-30 03309486 frs-countries:EnglandWales 2025-05-01 2026-04-30 03309486 2024-04-30 03309486 2025-04-30 03309486 2024-05-01 2025-04-30 03309486 frs-core:CurrentFinancialInstruments 2025-04-30 03309486 frs-core:OtherReservesSubtotal 2025-04-30 03309486 frs-core:ShareCapital 2025-04-30 03309486 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 03309486
Tower Gate UK Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Beansprout Consultancy Ltd
Capability House
Wrest Park
Silsoe
Bedfordshire
MK45 4HR
Tower Gate UK Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Tower Gate UK Limited
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 03309486

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 282 |  | 375
Investment Properties | 5 |  | 295,000 |  | 295,000
|  |  | 295,282 |  | 295,375
CURRENT ASSETS
Cash at bank and in hand |  | 9,264 |  | 4,931 |
|  | 9,264 |  | 4,931 |
Creditors: Amounts Falling Due Within One Year | 6 | (73,204 ) |  | (76,787 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (63,940 ) |  | (71,856 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 231,342 |  | 223,519
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (34,623 ) |  | (34,641 )
NET ASSETS |  |  | 196,719 |  | 188,878
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,000 |  | 1,000
Other reserves |  |  | 172,637 |  | 172,637
Profit and Loss Account |  |  | 23,082 |  | 15,241
SHAREHOLDERS' FUNDS |  |  | 196,719 |  | 188,878

Page 1
Page 2
Tower Gate UK Limited
Balance Sheet (continued)
As At 30 April 2026
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 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 Paul Spires Director
24/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Tower Gate UK Limited
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Tower Gate UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03309486 . The registered office is Capabiity House, Wrest Park, Silsoe, Bedfordshire, MK45 4HR.
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 represebts gross rent receivable and other property related oncome. Turnover is recognised in accordance wiht the lease agreements signed by the tenantsa and is on an accruals basis.
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:

Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale processed and the carrying value of the asset, and is credited or charged to proit or loss.
2.4. 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.
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 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 as follows: NIL (2025: 1)
- 1
Page 3
Page 4
Tower Gate UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2025 | 9,844 | 1,712 | 11,556
As at 30 April 2026 | 9,844 | 1,712 | 11,556
Depreciation
As at 1 May 2025 | 9,751 | 1,430 | 11,181
Provided during the period | 23 | 70 | 93
As at 30 April 2026 | 9,774 | 1,500 | 11,274
Net Book Value
As at 30 April 2026 | 70 | 212 | 282
As at 1 May 2025 | 93 | 282 | 375

5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 May 2025 and 30 April 2026 | 295,000

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | (1 )
Corporation tax | 2,796 |  | 2,152
Accruals and deferred income | 1,286 |  | 900
Director's loan account | 69,121 |  | 73,736
| 73,204 |  | 76,787

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

8. Related Party Transactions
At the year end date, the director had a crediit balance of £69,121 (2025: £73,735) on his director's current account. This amount is included in other creditors falling due wihtin one year. There are no terms as to interest or repayment of this balance.
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