Acorah Software Products - Accounts Production 19.4.300 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 04636687 P N Carratt C M Carratt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04636687 2025-01-31 04636687 2026-01-31 04636687 2025-02-01 2026-01-31 04636687 frs-core:ComputerEquipment 2025-02-01 2026-01-31 04636687 frs-core:FurnitureFittings 2025-02-01 2026-01-31 04636687 frs-core:NetGoodwill 2025-02-01 2026-01-31 04636687 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 04636687 frs-core:MotorVehicles 2025-02-01 2026-01-31 04636687 frs-core:PlantMachinery 2025-02-01 2026-01-31 04636687 frs-core:ShareCapital 2026-01-31 04636687 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 04636687 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 04636687 frs-bus:AbridgedAccounts 2025-02-01 2026-01-31 04636687 frs-bus:SmallEntities 2025-02-01 2026-01-31 04636687 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 04636687 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 04636687 frs-bus:Director1 2025-02-01 2026-01-31 04636687 frs-bus:Director2 2025-02-01 2026-01-31 04636687 frs-countries:EnglandWales 2025-02-01 2026-01-31 04636687 2024-01-31 04636687 2025-01-31 04636687 2024-02-01 2025-01-31 04636687 frs-core:ShareCapital 2025-01-31 04636687 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 04636687
Ticker-t-Boo Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 04636687
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 78,793 87,114
Investment Properties 6 244,185 244,185
322,978 331,299
CURRENT ASSETS
Stocks 38,000 28,000
Debtors 692 698
Cash at bank and in hand 70,258 34,282
108,950 62,980
Creditors: Amounts Falling Due Within One Year (67,225 ) (39,728 )
NET CURRENT ASSETS (LIABILITIES) 41,725 23,252
TOTAL ASSETS LESS CURRENT LIABILITIES 364,703 354,551
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,375 ) (12,942 )
NET ASSETS 353,328 341,609
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 353,326 341,607
SHAREHOLDERS' FUNDS 353,328 341,609
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Page 2
For the year ending 31 January 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
C M Carratt
Director
27th August 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. General Information
Ticker-t-Boo Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04636687 . The registered office is 198 North Sea Lane, Humberston, Grimsby, North East Lincolnshire, DN36 4EP.
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, excluding discounts, rebates, value added tax and other sales taxes.
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 the profit and loss account over its estimated economic life of twenty 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:
Freehold 2% Straight Line
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 33% Straight Line
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. 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.
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2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
4. Intangible Assets
Total
£
Cost
As at 1 February 2025 30,000
As at 31 January 2026 30,000
Amortisation
As at 1 February 2025 30,000
As at 31 January 2026 30,000
...CONTINUED
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Net Book Value
As at 31 January 2026 -
As at 1 February 2025 -
5. Tangible Assets
Total
£
Cost
As at 1 February 2025 147,537
As at 31 January 2026 147,537
Depreciation
As at 1 February 2025 60,423
Provided during the period 8,321
As at 31 January 2026 68,744
Net Book Value
As at 31 January 2026 78,793
As at 1 February 2025 87,114
6. Investment Property
2026
£
Fair Value
As at 1 February 2025 and 31 January 2026 244,185
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2026 2025
£ £
Cost 217,581 217,581
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
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