Acorah Software Products - Accounts Production 19.3.550 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 02114496 Mr David Telling Mr Simon Telling Mrs Milisa Chilcott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02114496 2024-09-30 02114496 2025-09-30 02114496 2024-10-01 2025-09-30 02114496 frs-core:CurrentFinancialInstruments 2025-09-30 02114496 frs-core:ComputerEquipment 2024-10-01 2025-09-30 02114496 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 02114496 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 02114496 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 02114496 frs-core:MotorVehicles 2024-10-01 2025-09-30 02114496 frs-core:RevaluationReserve 2024-10-01 2025-09-30 02114496 frs-core:RevaluationReserve 2024-09-30 02114496 frs-core:RevaluationReserve 2025-09-30 02114496 frs-core:SharePremium 2024-09-30 02114496 frs-core:SharePremium 2025-09-30 02114496 frs-core:ShareCapital 2025-09-30 02114496 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 02114496 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 02114496 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 02114496 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 02114496 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 02114496 frs-bus:SmallEntities 2024-10-01 2025-09-30 02114496 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 02114496 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 02114496 frs-core:CostValuation 2024-09-30 02114496 frs-core:AdditionsToInvestments 2025-09-30 02114496 frs-core:DisposalsRepaymentsInvestments 2025-09-30 02114496 frs-core:RevaluationsIncreaseDecreaseInInvestments 2025-09-30 02114496 frs-core:CostValuation 2025-09-30 02114496 frs-core:ListedExchangeTraded 2025-09-30 02114496 frs-core:ListedExchangeTraded 2024-09-30 02114496 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-09-30 02114496 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-09-30 02114496 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-09-30 02114496 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-09-30 02114496 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-09-30 02114496 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-09-30 02114496 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-09-30 02114496 frs-core:UnlistedNon-exchangeTraded 2025-09-30 02114496 frs-core:UnlistedNon-exchangeTraded 2024-09-30 02114496 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 02114496 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-09-30 02114496 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-09-30 02114496 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2025-09-30 02114496 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-09-30 02114496 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 02114496 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-09-30 02114496 frs-bus:Director1 2024-10-01 2025-09-30 02114496 frs-bus:Director2 2024-10-01 2025-09-30 02114496 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 02114496 frs-core:CurrentFinancialInstruments 3 2025-09-30 02114496 frs-countries:EnglandWales 2024-10-01 2025-09-30 02114496 2023-09-30 02114496 2024-09-30 02114496 2023-10-01 2024-09-30 02114496 frs-core:CurrentFinancialInstruments 2024-09-30 02114496 frs-core:RevaluationReserve 2024-09-30 02114496 frs-core:SharePremium 2024-09-30 02114496 frs-core:ShareCapital 2024-09-30 02114496 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 02114496 frs-core:CurrentFinancialInstruments 2 2024-09-30 02114496 frs-core:CurrentFinancialInstruments 3 2024-09-30
Registered number: 02114496
Twinmile Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Twinmile Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Twinmile Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 02114496

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 259,287 |  | 259,287
Investments | 5 |  | 2,669,055 |  | 1,483,574
|  |  | 2,928,342 |  | 1,742,861
CURRENT ASSETS
Debtors | 6 | 1,598 |  | 1,265,475 |
Cash at bank and in hand |  | 886,837 |  | 1,397,771 |
|  | 888,435 |  | 2,663,246 |
Creditors: Amounts Falling Due Within One Year | 7 | (34,835 ) |  | (579,962 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 853,600 |  | 2,083,284
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,781,942 |  | 3,826,145
NET ASSETS |  |  | 3,781,942 |  | 3,826,145
CAPITAL AND RESERVES
Called up share capital | 8 |  | 22,028 |  | 22,028
Share premium account |  |  | 42,324 |  | 42,324
Revaluation reserve | 9 |  | 766,611 |  | 398,812
Profit and Loss Account |  |  | 2,950,979 |  | 3,362,981
SHAREHOLDERS' FUNDS |  |  | 3,781,942 |  | 3,826,145

Page 1
Page 2
Twinmile Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 Simon Telling Director
10 August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Twinmile Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Twinmile Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02114496 . The registered office is The Coppice Bristol Road, Congresbury, Bristol, BS49 5AH.
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. 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:

Freehold | None
Motor Vehicles | 25% straight line
Computer Equipment | 33% straight line

2.3. 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 year 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 asset reflects 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 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: 2 (2024: 2)
2 2
Page 3
Page 4
Twinmile Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 October 2024 | 259,287
As at 30 September 2025 | 259,287
Net Book Value
As at 30 September 2025 | 259,287
As at 1 October 2024 | 259,287

5. Investments

| Listed | Unlisted | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 October 2024 | 1,482,989 | 585 | 1,483,574
Additions | 1,068,257 | - | 1,068,257
Disposals | (93,029 ) | - | (93,029 )
Revaluations | 210,253 | - | 210,253
As at 30 September 2025 | 2,668,470 | 585 | 2,669,055
Provision
As at 1 October 2024 | - | - | -
As at 30 September 2025 | - | - | -
Net Book Value
As at 30 September 2025 | 2,668,470 | 585 | 2,669,055
As at 1 October 2024 | 1,482,989 | 585 | 1,483,574

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Loans | - |  | 841,367
Other debtors: Towens Group Ltd | - |  | 424,108
Other debtors (3) | 1,598 |  | -
| 1,598 |  | 1,265,475

Page 4
Page 5
Twinmile Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 12,135 |  | 11,555
Other creditors | 15,671 |  | 15,671
Wrington Lane Land | - |  | 547,926
Accruals and deferred income | 7,029 |  | 4,810
| 34,835 |  | 579,962

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 22,028 |  | 22,028

9. Reserves

| Share Premium | Revaluation reserve | Profit and Loss Account
--- | --- | --- | ---
| £ | £ | £
As at 1 October 2024 | 42,324 | 398,812 | 3,362,981
Profit for year | - | - | 128,339
Surplus on revaluation | - | 367,799 | -
Other comprehensive income for the year | - | 367,799 | -
Total comprehensive income for the year | - | 367,799 | 128,339
Dividends paid | - | - | (382,795)
Transfer from revaluation reserve | - | - | (157,546)
As at 30 September 2025 | 42,324 | 766,611 | 2,950,979

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