Acorah Software Products - Accounts Production 19.3.600 false true 30 June 2024 1 July 2023 false 1 July 2024 31 December 2025 31 December 2025 14159765 Mrs T McDermott Dr S Coles Mr J McDermott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14159765 2024-06-30 14159765 2025-12-31 14159765 2024-07-01 2025-12-31 14159765 frs-core:CurrentFinancialInstruments 2025-12-31 14159765 frs-core:Non-currentFinancialInstruments 2025-12-31 14159765 frs-core:ShareCapital 2025-12-31 14159765 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 14159765 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-12-31 14159765 frs-bus:FilletedAccounts 2024-07-01 2025-12-31 14159765 frs-bus:SmallEntities 2024-07-01 2025-12-31 14159765 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-12-31 14159765 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-12-31 14159765 frs-core:CostValuation 2024-06-30 14159765 frs-core:AdditionsToInvestments 2025-12-31 14159765 frs-core:CostValuation 2025-12-31 14159765 frs-core:ProvisionsForImpairmentInvestments 2024-06-30 14159765 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 14159765 frs-bus:Director1 2024-07-01 2025-12-31 14159765 frs-bus:Director2 2024-07-01 2025-12-31 14159765 frs-bus:Director3 2024-07-01 2025-12-31 14159765 frs-countries:EnglandWales 2024-07-01 2025-12-31 14159765 2023-06-30 14159765 2024-06-30 14159765 2023-07-01 2024-06-30 14159765 frs-core:CurrentFinancialInstruments 2024-06-30 14159765 frs-core:Non-currentFinancialInstruments 2024-06-30 14159765 frs-core:ShareCapital 2024-06-30 14159765 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 14159765
Tre Kernow Ltd
Unaudited Financial Statements
For the Period 1 July 2024 to 31 December 2025
SQK Accountancy Ltd
Colony
Jactin House
Manchester
Greater Manchester
M4 6WX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14159765
31 December 2025 30 June 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 996,999 708,679
Investments 5 1 -
997,000 708,679
CURRENT ASSETS
Debtors 6 3,206 1,194
Cash at bank and in hand 2,022 24,898
5,228 26,092
Creditors: Amounts Falling Due Within One Year 7 (336,539 ) (592,266 )
NET CURRENT ASSETS (LIABILITIES) (331,311 ) (566,174 )
TOTAL ASSETS LESS CURRENT LIABILITIES 665,689 142,505
Creditors: Amounts Falling Due After More Than One Year 8 (795,498 ) (324,250 )
NET LIABILITIES (129,809 ) (181,745 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (129,909 ) (181,845 )
SHAREHOLDERS' FUNDS (129,809) (181,745)
Page 1
Page 2
For the period 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
Dr S Coles
Director
10/08/2026
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
Tre Kernow Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14159765 . The registered office is 205 Ocean House, Kingston Crescent, Portsmouth, PO2 8FA.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2024: NIL)
- -
4. Investment Property
31 December 2025
£
Fair Value
As at 1 July 2024 708,679
Additions 178,183
Disposals (97,073 )
Revaluations 207,210
As at 31 December 2025 996,999
Page 3
Page 4
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 July 2024 -
Additions 1
As at 31 December 2025 1
Provision
As at 1 July 2024 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 1
As at 1 July 2024 -
6. Debtors
31 December 2025 30 June 2024
£ £
Due within one year
Other debtors 3,206 1,194
7. Creditors: Amounts Falling Due Within One Year
31 December 2025 30 June 2024
£ £
Other loans 199,393 -
Other creditors 137,146 592,266
336,539 592,266
8. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 30 June 2024
£ £
Bank loans 795,498 324,250
9. Share Capital
31 December 2025 30 June 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4