Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04000985 Mr David Shapland Mr David Alexander Mr Farhat Nazir Mr Philip Flaxton Mr Benjamin Lindgreen Mr Richard Twallin Dr Carol Buttle Mr Philip Flaxton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04000985 2024-12-31 04000985 2025-12-31 04000985 2025-01-01 2025-12-31 04000985 frs-core:CurrentFinancialInstruments 2025-12-31 04000985 frs-core:NetGoodwill 2025-12-31 04000985 frs-core:NetGoodwill 2025-01-01 2025-12-31 04000985 frs-core:NetGoodwill 2024-12-31 04000985 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04000985 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 04000985 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04000985 frs-bus:SmallEntities 2025-01-01 2025-12-31 04000985 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04000985 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04000985 frs-bus:Director1 2025-01-01 2025-12-31 04000985 frs-bus:Director2 2025-01-01 2025-12-31 04000985 frs-bus:Director3 2025-01-01 2025-12-31 04000985 frs-bus:Director4 2025-01-01 2025-12-31 04000985 frs-bus:Director5 2025-01-01 2025-12-31 04000985 frs-bus:Director6 2025-01-01 2025-12-31 04000985 frs-bus:Director7 2025-01-01 2025-12-31 04000985 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04000985 frs-countries:EnglandWales 2025-01-01 2025-12-31 04000985 2023-12-31 04000985 2024-12-31 04000985 2024-01-01 2024-12-31 04000985 frs-core:CurrentFinancialInstruments 2024-12-31 04000985 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Tscheme Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Tscheme Limited
Contents
Contents

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

Page 1
Tscheme Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 04000985

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 63,616 |  | 76,671 |
Cash at bank and in hand |  | 120,430 |  | 110,191 |
|  | 184,046 |  | 186,862 |
Creditors: Amounts Falling Due Within One Year | 6 | (18,396 ) |  | (24,757 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 165,650 |  | 162,105
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 165,650 |  | 162,105
NET ASSETS |  |  | 165,650 |  | 162,105
Income and Expenditure Account |  |  | 165,650 |  | 162,105
MEMBERS' FUNDS |  |  | 165,650 |  | 162,105

For the year ending 31 December 2025 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 Income and Expenditure Account.
On behalf of the board

Dr Carol Buttle Director
23rd July 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Tscheme Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Tscheme Limited Registered number 04000985 is a limited by guarantee company incorporated in England & Wales. The Registered Office is Tscheme Limited, Mulberry Grove, Suite 3653, Wokingham, RG40 9NN.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income and expenditure account over its estimated economic life of 10 years.
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 7)
9 7
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 70,000
Disposals | (70,000 )
As at 31 December 2025 | -
Amortisation
As at 1 January 2025 | 70,000
Disposals | (70,000 )
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 54,601 |  | 59,371
Prepayments and accrued income | 9,015 |  | 17,300
| 63,616 |  | 76,671

Page 2
Page 3
Tscheme Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,622 |  | 15
Corporation tax | 410 |  | 446
VAT | 13,794 |  | 14,639
Accruals and deferred income | 570 |  | 9,657
| 18,396 |  | 24,757

7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3