Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 14389621 Mrs Elizabeth McCarthy Mr Enda McCarthy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14389621 2025-03-31 14389621 2026-03-31 14389621 2025-04-01 2026-03-31 14389621 frs-core:CurrentFinancialInstruments 2026-03-31 14389621 frs-core:ComputerEquipment 2026-03-31 14389621 frs-core:ComputerEquipment 2025-04-01 2026-03-31 14389621 frs-core:ComputerEquipment 2025-03-31 14389621 frs-core:NetGoodwill 2026-03-31 14389621 frs-core:NetGoodwill 2025-04-01 2026-03-31 14389621 frs-core:NetGoodwill 2025-03-31 14389621 frs-core:ShareCapital 2026-03-31 14389621 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 14389621 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14389621 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 14389621 frs-bus:SmallEntities 2025-04-01 2026-03-31 14389621 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14389621 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14389621 frs-bus:Director1 2025-04-01 2026-03-31 14389621 frs-bus:Director2 2025-04-01 2026-03-31 14389621 frs-countries:EnglandWales 2025-04-01 2026-03-31 14389621 2024-03-31 14389621 2025-03-31 14389621 2024-04-01 2025-03-31 14389621 frs-core:CurrentFinancialInstruments 2025-03-31 14389621 frs-core:ShareCapital 2025-03-31 14389621 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 14389621
TFLM Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
TFLM Ltd
Contents
Contents

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

Page 1
TFLM Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 14389621

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 114,263 |  | 131,842
Tangible Assets | 5 |  | 2,570 |  | 2,360
|  |  | 116,833 |  | 134,202
CURRENT ASSETS
Debtors | 6 | 25,071 |  | 27,140 |
Cash at bank and in hand |  | 21,071 |  | 72,596 |
|  | 46,142 |  | 99,736 |
Creditors: Amounts Falling Due Within One Year | 7 | (74,723 ) |  | (121,416 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (28,581 ) |  | (21,680 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 88,252 |  | 112,522
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (1,000 )
NET ASSETS |  |  | 88,252 |  | 111,522
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 88,152 |  | 111,422
SHAREHOLDERS' FUNDS |  |  | 88,252 |  | 111,522

Page 1
Page 2
TFLM Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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.
On behalf of the board

Mrs Elizabeth McCarthy Director | Mr Enda McCarthy Director
6 August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
TFLM Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
TFLM Ltd is a private company, limited by shares and incorporated in England & Wales. The registered company number is 14389621 and the registered company office is 3rd Floor, 80-90 Paul Street, London, EC2A 4NE.
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, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
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 profit and loss account over its estimated economic life of 10 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:

Computer equipment | 25% Written Down Value

2.5. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.
Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Other debtors and creditors are measured at amortised cost using the effective interest rate method.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.
Page 3
Page 4
TFLM Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was 2 (2025: 2)
2 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 175,790
As at 31 March 2026 | 175,790
Amortisation
As at 1 April 2025 | 43,948
Provided during the period | 17,579
As at 31 March 2026 | 61,527
Net Book Value
As at 31 March 2026 | 114,263
As at 1 April 2025 | 131,842

Page 4
Page 5
TFLM Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Tangible Assets

| Computer equipment
--- | ---
| £
Cost
As at 1 April 2025 | 3,443
Additions | 883
As at 31 March 2026 | 4,326
Depreciation
As at 1 April 2025 | 1,083
Provided during the period | 673
As at 31 March 2026 | 1,756
Net Book Value
As at 31 March 2026 | 2,570
As at 1 April 2025 | 2,360

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 17,571 |  | 14,556
Other debtors | 7,500 |  | 12,584
| 25,071 |  | 27,140

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 59,456 |  | 86,747
Taxation and social security | 15,267 |  | 34,669
| 74,723 |  | 121,416

Page 5