Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07646352 Ms Maria Varnava Mr Varnavas Varnava iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07646352 2024-12-31 07646352 2025-12-31 07646352 2025-01-01 2025-12-31 07646352 frs-core:CurrentFinancialInstruments 2025-12-31 07646352 frs-core:Non-currentFinancialInstruments 2025-12-31 07646352 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 07646352 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 07646352 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 07646352 frs-core:MoreThanFiveYears 2025-12-31 07646352 frs-core:PlantMachinery 2025-12-31 07646352 frs-core:PlantMachinery 2025-01-01 2025-12-31 07646352 frs-core:PlantMachinery 2024-12-31 07646352 frs-core:ShareCapital 2025-12-31 07646352 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07646352 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07646352 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07646352 frs-bus:SmallEntities 2025-01-01 2025-12-31 07646352 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07646352 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07646352 frs-bus:Director1 2025-01-01 2025-12-31 07646352 frs-bus:Director2 2025-01-01 2025-12-31 07646352 frs-countries:EnglandWales 2025-01-01 2025-12-31 07646352 2023-12-31 07646352 2024-12-31 07646352 2024-01-01 2024-12-31 07646352 frs-core:CurrentFinancialInstruments 2024-12-31 07646352 frs-core:Non-currentFinancialInstruments 2024-12-31 07646352 frs-core:MoreThanFiveYears 2024-12-31 07646352 frs-core:ShareCapital 2024-12-31 07646352 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07646352
Tiwani Promotions Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Accounting People Ltd
Devonshire House
582 Honeypot Lane
Stanmore
Middlesex
HA7 1JS
Tiwani Promotions Limited
Contents
Contents

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

Page 1
Tiwani Promotions Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07646352

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 234,266 |  | 265,945
|  |  | 234,266 |  | 265,945
CURRENT ASSETS
Stocks | 5 | 200,673 |  | 200,673 |
Debtors | 6 | 291,900 |  | 317,313 |
Cash at bank and in hand |  | 85,939 |  | 54,834 |
|  | 578,512 |  | 572,820 |
Creditors: Amounts Falling Due Within One Year | 7 | (314,306 ) |  | (272,016 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 264,206 |  | 300,804
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 498,472 |  | 566,749
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,727,032 ) |  | (1,417,476 )
NET LIABILITIES |  |  | (1,228,560 ) |  | (850,727 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (1,228,660 ) |  | (850,827 )
SHAREHOLDERS' FUNDS |  |  | (1,228,560) |  | (850,727)

Page 1
Page 2
Tiwani Promotions Limited
Balance Sheet (continued)
As At 31 December 2025
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.
The financial statements were approved by the Administrator and signed on the Administrator's behalf by Yiannis Koumettou.

24/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Tiwani Promotions Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Tiwani Promotions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07646352 . The registered office is Devonshire House, 582 Honeypot Lane, Stanmore, HA7 1JS.
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:

Leasehold | Over the lease term
Plant & Machinery | 15% per annum reducing balance basis

2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 January 2025 | 249,028 | 84,041 | 333,069
Additions | - | 140 | 140
As at 31 December 2025 | 249,028 | 84,181 | 333,209

...CONTINUED
Page 3
Page 4
Tiwani Promotions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | 29,053 | 38,071 | 67,124
Provided during the period | 24,903 | 6,916 | 31,819
As at 31 December 2025 | 53,956 | 44,987 | 98,943
Net Book Value
As at 31 December 2025 | 195,072 | 39,194 | 234,266
As at 1 January 2025 | 219,975 | 45,970 | 265,945

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 200,673 |  | 200,673

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 123,750 |  | 97,675
Due after more than one year
Trade debtors | - |  | 13,238
Other debtors | 168,150 |  | 206,400
| 168,150 |  | 219,638
| 291,900 |  | 317,313

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 175,155 |  | 185,049
Bank loans and overdrafts | 9,642 |  | 10,268
Other creditors | 90,581 |  | 57,469
Taxation and social security | 38,928 |  | 19,230
| 314,306 |  | 272,016

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 9,641
Directors' loan account | 1,727,032 |  | 1,407,835
| 1,727,032 |  | 1,417,476

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
Tiwani Promotions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Later than five years | 1,439,616 |  | 1,606,110
| 1,439,616 |  | 1,606,110

Page 5