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 07866026 Mr Thomas Lewis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07866026 2024-12-31 07866026 2025-12-31 07866026 2025-01-01 2025-12-31 07866026 frs-core:FurnitureFittings 2025-12-31 07866026 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07866026 frs-core:FurnitureFittings 2024-12-31 07866026 frs-core:MotorVehicles 2025-12-31 07866026 frs-core:MotorVehicles 2025-01-01 2025-12-31 07866026 frs-core:MotorVehicles 2024-12-31 07866026 frs-core:ShareCapital 2025-12-31 07866026 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07866026 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07866026 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07866026 frs-bus:SmallEntities 2025-01-01 2025-12-31 07866026 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07866026 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07866026 frs-bus:Director1 2025-01-01 2025-12-31 07866026 frs-bus:Director1 2024-12-31 07866026 frs-bus:Director1 2025-12-31 07866026 frs-countries:EnglandWales 2025-01-01 2025-12-31 07866026 2023-12-31 07866026 2024-12-31 07866026 2024-01-01 2024-12-31 07866026 frs-core:ShareCapital 2024-12-31 07866026 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07866026
Tom Lewis Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
RPJ Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07866026
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,775 35,452
18,775 35,452
CURRENT ASSETS
Debtors 5 1,208,815 1,225,817
Cash at bank and in hand 152,348 168,817
1,361,163 1,394,634
Creditors: Amounts Falling Due Within One Year 6 (6,212 ) -
NET CURRENT ASSETS (LIABILITIES) 1,354,951 1,394,634
TOTAL ASSETS LESS CURRENT LIABILITIES 1,373,726 1,430,086
NET ASSETS 1,373,726 1,430,086
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 1,373,626 1,429,986
SHAREHOLDERS' FUNDS 1,373,726 1,430,086
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 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 Thomas Lewis
Director
28/08/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tom Lewis Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07866026 . The registered office is Rivers Lodge, West Common, Harpenden, Hertfordshire, AL5 2JD.
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:
Motor Vehicles 25% straight line with residual value
Fixtures & Fittings 25% straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2025 60,100 11,614 71,714
As at 31 December 2025 60,100 11,614 71,714
Depreciation
As at 1 January 2025 27,550 8,712 36,262
Provided during the period 13,775 2,902 16,677
As at 31 December 2025 41,325 11,614 52,939
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 December 2025 18,775 - 18,775
As at 1 January 2025 32,550 2,902 35,452
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 1,208,515 1,208,515
Other debtors 300 17,302
1,208,815 1,225,817
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 6,212 -
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Thomas Lewis 17,275 - 17,275 - -
Page 4