Acorah Software Products - Accounts Production 19.3.600 false true false 18 March 2025 31 May 2026 31 May 2026 16322994 Miss E M Benjamin Mrs C S Kellow Mr S M Roach Mr D W Saunders Mr J W Vilarrubi-Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16322994 2025-03-17 16322994 2026-05-31 16322994 2025-03-18 2026-05-31 16322994 frs-core:Non-currentFinancialInstruments 2026-05-31 16322994 frs-core:ShareCapital 2026-05-31 16322994 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 16322994 frs-bus:PrivateLimitedCompanyLtd 2025-03-18 2026-05-31 16322994 frs-bus:AbridgedAccounts 2025-03-18 2026-05-31 16322994 frs-bus:SmallEntities 2025-03-18 2026-05-31 16322994 frs-bus:AuditExempt-NoAccountantsReport 2025-03-18 2026-05-31 16322994 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-18 2026-05-31 16322994 frs-core:AdditionsToInvestments 2026-05-31 16322994 frs-core:CostValuation 2026-05-31 16322994 frs-bus:Director1 2025-03-18 2026-05-31 16322994 frs-bus:Director2 2025-03-18 2026-05-31 16322994 frs-bus:Director3 2025-03-18 2026-05-31 16322994 frs-bus:Director4 2025-03-18 2026-05-31 16322994 frs-bus:Director5 2025-03-18 2026-05-31 16322994 frs-countries:EnglandWales 2025-03-18 2026-05-31
Registered number: 16322994
Trial Balance Consulting Holdings Ltd
ABRIDGED Financial Statements
For the Period 18 March 2025 to 31 May 2026
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 16322994
31 May 2026
Notes £ £
FIXED ASSETS
Investment Properties 4 341,391
Investments 5 1,704,978
2,046,369
CURRENT ASSETS
Debtors 3,825
Cash at bank and in hand 2,846
6,671
Creditors: Amounts Falling Due Within One Year (256,935 )
NET CURRENT ASSETS (LIABILITIES) (250,264 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,796,105
Creditors: Amounts Falling Due After More Than One Year (1,263,507 )
NET ASSETS 532,598
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account 532,498
SHAREHOLDERS' FUNDS 532,598
Page 1
Page 2
For the period ending 31 May 2026 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Miss E M Benjamin
Director
Mrs C S Kellow
Director
Mr S M Roach
Director
Mr D W Saunders
Director
Mr J W Vilarrubi-Smith
Director
31st July 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Trial Balance Consulting Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16322994 . The registered office is Meridian House Heron Way, Newham, Truro, TR1 2XN.
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.  
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.
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.
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 period, 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 5
5
4. Investment Property
31 May 2026
£
Fair Value
As at 18 March 2025 -
Additions 341,391
As at 31 May 2026 341,391
Page 3
Page 4
5. Investments
Total
£
Cost or Valuation
As at 18 March 2025 -
Additions 1,704,978
As at 31 May 2026 1,704,978
Provision
As at 18 March 2025 -
As at 31 May 2026 -
Net Book Value
As at 31 May 2026 1,704,978
As at 18 March 2025 -
The company's Investment in subsidiaries shown above represents 100% of the share capital in Trial Balance Consulting Limited (company number: 06904410).
6. Secured Creditors
Of the creditors the following amounts are secured.
31 May 2026
£
Bank loans and overdrafts 265,978
Other Creditors 1,122,461
7. Share Capital
31 May 2026
£
Allotted, Called up and fully paid 100
Page 4