Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07285894 Mr J Smailes Mr J Koch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07285894 2024-12-31 07285894 2025-12-31 07285894 2025-01-01 2025-12-31 07285894 frs-core:CurrentFinancialInstruments 2025-12-31 07285894 frs-core:Non-currentFinancialInstruments 2025-12-31 07285894 frs-core:ComputerEquipment 2025-12-31 07285894 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07285894 frs-core:ComputerEquipment 2024-12-31 07285894 frs-core:FurnitureFittings 2025-12-31 07285894 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07285894 frs-core:FurnitureFittings 2024-12-31 07285894 frs-core:NetGoodwill 2025-12-31 07285894 frs-core:NetGoodwill 2025-01-01 2025-12-31 07285894 frs-core:NetGoodwill 2024-12-31 07285894 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 07285894 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 07285894 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 07285894 frs-core:PlantMachinery 2025-01-01 2025-12-31 07285894 frs-core:ShareCapital 2025-12-31 07285894 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07285894 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07285894 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07285894 frs-bus:SmallEntities 2025-01-01 2025-12-31 07285894 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07285894 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07285894 frs-bus:Director1 2025-01-01 2025-12-31 07285894 frs-bus:Director1 2024-12-31 07285894 frs-bus:Director1 2025-12-31 07285894 frs-bus:Director2 2025-01-01 2025-12-31 07285894 frs-bus:Director2 2024-12-31 07285894 frs-bus:Director2 2025-12-31 07285894 frs-countries:EnglandWales 2025-01-01 2025-12-31 07285894 2023-12-31 07285894 2024-12-31 07285894 2024-01-01 2024-12-31 07285894 frs-core:CurrentFinancialInstruments 2024-12-31 07285894 frs-core:Non-currentFinancialInstruments 2024-12-31 07285894 frs-core:ShareCapital 2024-12-31 07285894 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07285894
Triangle West Bars Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07285894
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 106,965 120,003
106,965 120,003
CURRENT ASSETS
Stocks 6 9,641 8,952
Debtors 7 63,089 117,753
Cash at bank and in hand 109,404 65,537
182,134 192,242
Creditors: Amounts Falling Due Within One Year 8 (212,667 ) (237,923 )
NET CURRENT ASSETS (LIABILITIES) (30,533 ) (45,681 )
TOTAL ASSETS LESS CURRENT LIABILITIES 76,432 74,322
Creditors: Amounts Falling Due After More Than One Year 9 - (9,085 )
NET ASSETS 76,432 65,237
CAPITAL AND RESERVES
Called up share capital 10 104 104
Profit and Loss Account 76,328 65,133
SHAREHOLDERS' FUNDS 76,432 65,237
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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 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
Mr J Smailes
Director
06/08/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Triangle West Bars Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07285894 . The registered office is 14 Fiddes Road, Redland, Bristol, BS6 7TN.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:
Leasehold 15% reducing balance
Plant & Machinery 15% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 12)
12 12
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 3,549
As at 31 December 2025 3,549
Amortisation
As at 1 January 2025 3,549
As at 31 December 2025 3,549
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
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5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 65,627 302,710 11,987 380,324
Additions 938 5,433 - 6,371
As at 31 December 2025 66,565 308,143 11,987 386,695
Depreciation
As at 1 January 2025 51,770 200,868 7,683 260,321
Provided during the period 2,079 16,663 667 19,409
As at 31 December 2025 53,849 217,531 8,350 279,730
Net Book Value
As at 31 December 2025 12,716 90,612 3,637 106,965
As at 1 January 2025 13,857 101,842 4,304 120,003
6. Stocks
2025 2024
£ £
Stock 9,641 8,952
7. Debtors
2025 2024
£ £
Due within one year
Amounts owed by participating interests 747 1,187
Other debtors 62,342 116,566
63,089 117,753
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 41,802 40,798
Bank loans and overdrafts 53,788 45,230
Other loans 15,860 33,860
Other creditors 18,886 15,300
Taxation and social security 82,331 102,735
212,667 237,923
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9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 9,085
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 104 104
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr James Smailes 54,817 - - - 54,817
Mr James Koch 54,817 - - - 54,817
The above loan is unsecured, interest free and repayable on demand.
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