Acorah Software Products - Accounts Production 19.3.550 false true false 29 July 2024 31 July 2025 31 July 2025 15863617 Mr PAUL BALLARD iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15863617 2024-07-28 15863617 2025-07-31 15863617 2024-07-29 2025-07-31 15863617 frs-core:ShareCapital 2025-07-31 15863617 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 15863617 frs-bus:PrivateLimitedCompanyLtd 2024-07-29 2025-07-31 15863617 frs-bus:FilletedAccounts 2024-07-29 2025-07-31 15863617 frs-bus:SmallEntities 2024-07-29 2025-07-31 15863617 frs-bus:AuditExempt-NoAccountantsReport 2024-07-29 2025-07-31 15863617 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-29 2025-07-31 15863617 frs-bus:Director1 2024-07-29 2025-07-31 15863617 frs-countries:EnglandWales 2024-07-29 2025-07-31
Registered number: 15863617
TELLA COMMERCIAL LTD
Unaudited Financial Statements
For The Year Ended 31 July 2025
TREVOR HALL ASSOCIATES LIMITED
30 Hamilton Road
Ashton-In-Makerfield
Wigan
WN4 0SU
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 15863617
2025
Notes £ £
FIXED ASSETS
Investment Properties 4 444,425
444,425
CURRENT ASSETS
Cash at bank and in hand 1,425
1,425
Creditors: Amounts Falling Due Within One Year 5 (449,743 )
NET CURRENT ASSETS (LIABILITIES) (448,318 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,893 )
NET LIABILITIES (3,893 )
CAPITAL AND RESERVES
Called up share capital 6 1
Profit and Loss Account (3,894 )
SHAREHOLDERS' FUNDS (3,893)
For the year ending 31 July 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 PAUL BALLARD
Director
27/07/2026
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
TELLA COMMERCIAL LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15863617 . The registered office is 30 hamilton road, garswood, wigan, WN4 0SU.
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
-
4. Investment Property
2025
£
Fair Value
As at 29 July 2024 -
Additions 444,425
As at 31 July 2025 444,425
5. Creditors: Amounts Falling Due Within One Year
2025
£
Other creditors 449,743
6. Share Capital
2025
£
Allotted, Called up and fully paid 1
Page 2