Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08236455 Mr Gavin Bryant iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08236455 2024-10-31 08236455 2025-10-31 08236455 2024-11-01 2025-10-31 08236455 frs-core:CurrentFinancialInstruments 2025-10-31 08236455 frs-core:Non-currentFinancialInstruments 2025-10-31 08236455 frs-core:ComputerEquipment 2025-10-31 08236455 frs-core:ComputerEquipment 2024-11-01 2025-10-31 08236455 frs-core:ComputerEquipment 2024-10-31 08236455 frs-core:OtherReservesSubtotal 2025-10-31 08236455 frs-core:ShareCapital 2025-10-31 08236455 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08236455 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08236455 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08236455 frs-bus:SmallEntities 2024-11-01 2025-10-31 08236455 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08236455 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08236455 frs-bus:Director1 2024-11-01 2025-10-31 08236455 frs-bus:Director1 2024-10-31 08236455 frs-bus:Director1 2025-10-31 08236455 frs-core:CurrentFinancialInstruments 1 2025-10-31 08236455 frs-countries:EnglandWales 2024-11-01 2025-10-31 08236455 2023-10-31 08236455 2024-10-31 08236455 2023-11-01 2024-10-31 08236455 frs-core:CurrentFinancialInstruments 2024-10-31 08236455 frs-core:Non-currentFinancialInstruments 2024-10-31 08236455 frs-core:OtherReservesSubtotal 2024-10-31 08236455 frs-core:ShareCapital 2024-10-31 08236455 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 08236455 frs-core:CurrentFinancialInstruments 1 2024-10-31
Registered number: 08236455
TSS2 Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
TaxAssist Accountants
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08236455
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,696 12,775
14,696 12,775
CURRENT ASSETS
Debtors 5 173,704 196,284
173,704 196,284
Creditors: Amounts Falling Due Within One Year 6 (120,142 ) (112,636 )
NET CURRENT ASSETS (LIABILITIES) 53,562 83,648
TOTAL ASSETS LESS CURRENT LIABILITIES 68,258 96,423
Creditors: Amounts Falling Due After More Than One Year 7 - (13,525 )
NET ASSETS 68,258 82,898
CAPITAL AND RESERVES
Called up share capital 8 2 2
Other reserves (10,925 ) (10,925 )
Income Statement 79,181 93,821
SHAREHOLDERS' FUNDS 68,258 82,898
Page 1
Page 2
For the year ending 31 October 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 Income Statement.
On behalf of the board
Mr Gavin Bryant
Director
20/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TSS2 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08236455 . The registered office is 2 Bream Lane, Ellesmere Port, Cheshire, CH66 1UF.
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.
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. 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:
Computer Equipment 20% RBM
2.4. 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 1 (2024: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2024 31,489
Additions 5,595
As at 31 October 2025 37,084
...CONTINUED
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Page 4
Depreciation
As at 1 November 2024 18,714
Provided during the period 3,674
As at 31 October 2025 22,388
Net Book Value
As at 31 October 2025 14,696
As at 1 November 2024 12,775
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 16,032 20,966
Other debtors - S455 Tax 19,977 19,977
Other debtors (1) 21,952 21,952
Other taxes and social security 7,817 276
Director's loan account 107,926 133,113
173,704 196,284
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (3,187 ) (1,987 )
Bank loans and overdrafts 20,913 20,787
Corporation tax 63,609 75,324
VAT 22,875 18,096
Other creditors 14,474 -
Funding Circle Account 1,248 -
Accruals and deferred income 210 416
120,142 112,636
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 13,525
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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Page 5
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr Gavin Bryant 133,113 149,612 168,729 - 113,996
The above loan is unsecured, interest free and repayable on demand.
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