Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12961986 Mr Stuart Macleod Ms Tina Smith Ms Keri Smith Mr Martin Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12961986 2024-10-31 12961986 2025-10-31 12961986 2024-11-01 2025-10-31 12961986 frs-core:FurnitureFittings 2025-10-31 12961986 frs-core:FurnitureFittings 2024-11-01 2025-10-31 12961986 frs-core:FurnitureFittings 2024-10-31 12961986 frs-core:PlantMachinery 2025-10-31 12961986 frs-core:PlantMachinery 2024-11-01 2025-10-31 12961986 frs-core:PlantMachinery 2024-10-31 12961986 frs-core:ShareCapital 2025-10-31 12961986 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12961986 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12961986 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12961986 frs-bus:SmallEntities 2024-11-01 2025-10-31 12961986 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12961986 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12961986 frs-bus:Director1 2024-11-01 2025-10-31 12961986 frs-bus:Director2 2024-11-01 2025-10-31 12961986 frs-bus:Director3 2024-11-01 2025-10-31 12961986 frs-bus:Director4 2024-11-01 2025-10-31 12961986 frs-countries:EnglandWales 2024-11-01 2025-10-31 12961986 2023-10-31 12961986 2024-10-31 12961986 2023-11-01 2024-10-31 12961986 frs-core:ShareCapital 2024-10-31 12961986 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12961986
Treglisson Pods Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Bickerstaffs
Unit 3D Guildford Rd Ind Est
Hayle
Cornwall
TR27 4QZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12961986
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,378 29,837
22,378 29,837
CURRENT ASSETS
Debtors 5 55,083 44,442
Cash at bank and in hand 9,340 1,704
64,423 46,146
Creditors: Amounts Falling Due Within One Year 6 (128,747 ) (129,606 )
NET CURRENT ASSETS (LIABILITIES) (64,324 ) (83,460 )
TOTAL ASSETS LESS CURRENT LIABILITIES (41,946 ) (53,623 )
NET LIABILITIES (41,946 ) (53,623 )
CAPITAL AND RESERVES
Called up share capital 7 4 4
Profit and Loss Account (41,950 ) (53,627 )
SHAREHOLDERS' FUNDS (41,946) (53,623)
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 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 Profit and Loss Account.
On behalf of the board
Ms Keri Smith
Director
31 July 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Treglisson Pods Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12961986 . The registered office is 11 Wheal Alfred Road, Hayle, Cornwall, TR27 5JT.
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. 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 25% reducing balance
Fixtures & Fittings 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2024 83,928 6,736 90,664
As at 31 October 2025 83,928 6,736 90,664
Depreciation
As at 1 November 2024 56,620 4,207 60,827
Provided during the period 6,827 632 7,459
As at 31 October 2025 63,447 4,839 68,286
Net Book Value
As at 31 October 2025 20,481 1,897 22,378
As at 1 November 2024 27,308 2,529 29,837
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5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by participating interests 46,337 40,369
Other debtors 8,746 4,073
55,083 44,442
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 128,747 129,606
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
Page 4