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 13396510 Mr Dean Whitewood Ms Sadie Edwards Ms Danielle Willmott Mrs Hannah Whitewood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13396510 2024-12-31 13396510 2025-12-31 13396510 2025-01-01 2025-12-31 13396510 frs-core:CurrentFinancialInstruments 2025-12-31 13396510 frs-core:BetweenOneFiveYears 2025-12-31 13396510 frs-core:ComputerEquipment 2025-12-31 13396510 frs-core:ComputerEquipment 2025-01-01 2025-12-31 13396510 frs-core:ComputerEquipment 2024-12-31 13396510 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 13396510 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 13396510 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 13396510 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 13396510 frs-core:OtherResidualIntangibleAssets 2025-12-31 13396510 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 13396510 frs-core:OtherResidualIntangibleAssets 2024-12-31 13396510 frs-core:WithinOneYear 2025-12-31 13396510 frs-core:ShareCapital 2025-12-31 13396510 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13396510 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13396510 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13396510 frs-bus:SmallEntities 2025-01-01 2025-12-31 13396510 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13396510 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13396510 frs-bus:Director1 2025-01-01 2025-12-31 13396510 frs-bus:Director2 2025-01-01 2025-12-31 13396510 frs-bus:Director3 2025-01-01 2025-12-31 13396510 frs-bus:Director4 2025-01-01 2025-12-31 13396510 frs-countries:EnglandWales 2025-01-01 2025-12-31 13396510 2023-12-31 13396510 2024-12-31 13396510 2024-01-01 2024-12-31 13396510 frs-core:CurrentFinancialInstruments 2024-12-31 13396510 frs-core:BetweenOneFiveYears 2024-12-31 13396510 frs-core:WithinOneYear 2024-12-31 13396510 frs-core:ShareCapital 2024-12-31 13396510 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13396510
Tr2 Recruitment Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Whyfield Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13396510
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,627 1,620
Tangible Assets 5 22,943 35,592
26,570 37,212
CURRENT ASSETS
Debtors 6 501,077 428,042
Cash at bank and in hand 285,413 312,734
786,490 740,776
Creditors: Amounts Falling Due Within One Year 7 (128,823 ) (254,109 )
NET CURRENT ASSETS (LIABILITIES) 657,667 486,667
TOTAL ASSETS LESS CURRENT LIABILITIES 684,237 523,879
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,736 ) (8,898 )
NET ASSETS 678,501 514,981
CAPITAL AND RESERVES
Called up share capital 8 560 560
Profit and Loss Account 677,941 514,421
SHAREHOLDERS' FUNDS 678,501 514,981
Page 1
Page 2
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
Ms Sadie Edwards
Director
23/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tr2 Recruitment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13396510 . The registered office is Lander House, May Court, Truro Business Park, Truro , Cornwall, TR4 9LD.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 - Other Intangible
Other intangible assets are software packages. They are amortised to the profit and loss account over its estimated economic life of 5 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 3-5 year straight line
Computer Equipment 33% reducing balance
2.5. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 14)
12 14
4. Intangible Assets
Other
£
Cost
As at 1 January 2025 4,050
Additions 3,000
As at 31 December 2025 7,050
Amortisation
As at 1 January 2025 2,430
Provided during the period 993
As at 31 December 2025 3,423
Net Book Value
As at 31 December 2025 3,627
As at 1 January 2025 1,620
5. Tangible Assets
Land & Property
Leasehold Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 48,480 35,895 84,375
Additions 1,700 5,198 6,898
Disposals - (6,183 ) (6,183 )
As at 31 December 2025 50,180 34,910 85,090
Depreciation
As at 1 January 2025 34,261 14,522 48,783
Provided during the period 10,299 3,065 13,364
As at 31 December 2025 44,560 17,587 62,147
Net Book Value
As at 31 December 2025 5,620 17,323 22,943
As at 1 January 2025 14,219 21,373 35,592
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 492,125 418,363
Other debtors 8,952 9,679
501,077 428,042
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,822 12,591
Other creditors 11,588 6,660
Taxation and social security 114,413 234,858
128,823 254,109
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 560 560
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 11,880 30,213
Later than one year and not later than five years 7,920 81,599
19,800 111,812
Page 5