Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06018958 Mr Kevin Cloud Ms Kate Cloud iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06018958 2024-12-31 06018958 2025-12-31 06018958 2025-01-01 2025-12-31 06018958 frs-core:CurrentFinancialInstruments 2025-12-31 06018958 frs-core:Non-currentFinancialInstruments 2025-12-31 06018958 frs-core:BetweenOneFiveYears 2025-12-31 06018958 frs-core:FurnitureFittings 2025-12-31 06018958 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06018958 frs-core:FurnitureFittings 2024-12-31 06018958 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 06018958 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06018958 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 06018958 frs-core:MotorVehicles 2025-12-31 06018958 frs-core:MotorVehicles 2025-01-01 2025-12-31 06018958 frs-core:MotorVehicles 2024-12-31 06018958 frs-core:WithinOneYear 2025-12-31 06018958 frs-core:ShareCapital 2025-12-31 06018958 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06018958 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06018958 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06018958 frs-bus:SmallEntities 2025-01-01 2025-12-31 06018958 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06018958 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06018958 frs-bus:Director1 2025-01-01 2025-12-31 06018958 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 06018958 frs-countries:EnglandWales 2025-01-01 2025-12-31 06018958 2023-12-31 06018958 2024-12-31 06018958 2024-01-01 2024-12-31 06018958 frs-core:CurrentFinancialInstruments 2024-12-31 06018958 frs-core:Non-currentFinancialInstruments 2024-12-31 06018958 frs-core:BetweenOneFiveYears 2024-12-31 06018958 frs-core:WithinOneYear 2024-12-31 06018958 frs-core:ShareCapital 2024-12-31 06018958 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06018958
Technical Arboriculture 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: 06018958
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 56,841 6,823
56,841 6,823
CURRENT ASSETS
Debtors 5 8,853 7,407
Cash at bank and in hand 62,333 53,347
71,186 60,754
Creditors: Amounts Falling Due Within One Year 6 (42,438 ) (32,582 )
NET CURRENT ASSETS (LIABILITIES) 28,748 28,172
TOTAL ASSETS LESS CURRENT LIABILITIES 85,589 34,995
Creditors: Amounts Falling Due After More Than One Year 7 (50,936 ) (2,524 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,313 ) (1,313 )
NET ASSETS 20,340 31,158
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 20,240 31,058
SHAREHOLDERS' FUNDS 20,340 31,158
Page 1
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Kevin Cloud
Director
25 August 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Technical Arboriculture Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 06018958 . The registered office is 1 Chase Farm Close, Waltham Chase, Southampton, Hampshire, England, SO32 2UB.
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. 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:
Land and buildings 10% straight line
Motor Vehicles 25% straight line
Fixture, fittings and equipment 25% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. 
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. 
Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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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.
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Land and buildings Motor Vehicles Fixture, fittings and equipment Total
£ £ £ £
Cost
As at 1 January 2025 7,963 - 35,738 43,701
Additions - 65,311 - 65,311
As at 31 December 2025 7,963 65,311 35,738 109,012
Depreciation
As at 1 January 2025 7,963 - 28,915 36,878
Provided during the period - 11,318 3,975 15,293
As at 31 December 2025 7,963 11,318 32,890 52,171
Net Book Value
As at 31 December 2025 - 53,993 2,848 56,841
As at 1 January 2025 - - 6,823 6,823
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,478 7,272
Other debtors 375 135
8,853 7,407
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 7,188 -
Trade creditors 1,878 1,032
Bank loans and overdrafts 2,638 3,195
Other creditors 9,464 10,758
Taxation and social security 21,270 17,597
42,438 32,582
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 50,936 -
Bank loans - 2,524
50,936 2,524
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 8,625 -
Later than one year and not later than five years 20,125 -
28,750 -
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