Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13794322 Mr M Kaya Mr M Kaya true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13794322 2024-12-31 13794322 2025-12-31 13794322 2025-01-01 2025-12-31 13794322 frs-core:CurrentFinancialInstruments 2025-12-31 13794322 frs-core:ComputerEquipment 2025-12-31 13794322 frs-core:ComputerEquipment 2025-01-01 2025-12-31 13794322 frs-core:ComputerEquipment 2024-12-31 13794322 frs-core:PlantMachinery 2025-12-31 13794322 frs-core:PlantMachinery 2025-01-01 2025-12-31 13794322 frs-core:PlantMachinery 2024-12-31 13794322 frs-core:ShareCapital 2025-12-31 13794322 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13794322 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13794322 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13794322 frs-bus:SmallEntities 2025-01-01 2025-12-31 13794322 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13794322 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13794322 1 2025-01-01 2025-12-31 13794322 frs-bus:Director1 2025-01-01 2025-12-31 13794322 frs-countries:EnglandWales 2025-01-01 2025-12-31 13794322 2023-12-31 13794322 2024-12-31 13794322 2024-01-01 2024-12-31 13794322 frs-core:CurrentFinancialInstruments 2024-12-31 13794322 frs-core:ShareCapital 2024-12-31 13794322 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13794322
TGR Gift Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13794322
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,479 1,670
Investment Properties 5 1,202,737 1,202,737
1,206,216 1,204,407
CURRENT ASSETS
Debtors 6 673 30,557
Cash at bank and in hand 8,712 42,600
9,385 73,157
Creditors: Amounts Falling Due Within One Year 7 (1,212,108 ) (1,240,898 )
NET CURRENT ASSETS (LIABILITIES) (1,202,723 ) (1,167,741 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,493 36,666
PROVISIONS FOR LIABILITIES
Deferred Taxation (870 ) (418 )
NET ASSETS 2,623 36,248
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 2,523 36,148
SHAREHOLDERS' FUNDS 2,623 36,248
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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 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 M Kaya
Director
27 July 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
TGR Gift Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13794322 . The registered office and principal place of business is 14 St. Marys Street, Manchester, M3 2LB.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover represents amounts recognised in respect of goods supplied, exclusive of Value Added Tax and trade discounts.
Sale of goods
In the comparative year, 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 received delivery of the goods, turnover principally consisted of the sale of high-quality socks.
Rendering of services 
Turnover represents amounts recognised by the company in respect of goods and services supplied; turnover principally consists of rental income which which is recognised on a straight-line basis over the lease term.
Other income
Other income represents rental deposits retained following the end of a tenancy where the Company has established an entitlement to retain all or part of the deposit in respect of damages, rent arrears, or other contractual obligations. Income is recognised when the Company's entitlement to the retained deposit is confirmed.
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 - 20% reducing balance
Computer Equipment - 33% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
2.4. Investment Properties
Investment property is shown at most recent valuation. Changes in fair value are recognised in the profit and loss account and no depreciation has been provided for.
The valuation method is based on comparable market data, management have deemed the cost price of the properties to still be an appropriate valuation at the reporting date.
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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.
2.6. Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
2.7. Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.
2.8. Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 2,041 1,404 3,445
Additions 2,217 - 2,217
As at 31 December 2025 4,258 1,404 5,662
Depreciation
As at 1 January 2025 735 1,040 1,775
Provided during the period 335 73 408
As at 31 December 2025 1,070 1,113 2,183
...CONTINUED
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Net Book Value
As at 31 December 2025 3,188 291 3,479
As at 1 January 2025 1,306 364 1,670
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 and 31 December 2025 1,202,737
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 1,202,737 -
The director believes the valuation at 31st December 2025 to be that of fair value. 
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 673 30,557
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 6,112 -
Other creditors 1,205,996 1,237,843
Taxation and social security - 3,055
1,212,108 1,240,898
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Included in other debtors, are amounts owed by connected companies totalling £170 (2024: £27,733). The loans are interest free and repayable on demand.
Included in other creditors, is a loan owing to the Director of £1,202,396 (2024: £1,202,269); this loan is interest free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr M Kaya by virtue of his ownership of 100% of the issued share capital in the company.
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