Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false true No description of principal activity 1 January 2025 31 December 2025 31 December 2025 01927420 T P Smart D J Smart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01927420 2024-12-31 01927420 2025-12-31 01927420 2025-01-01 2025-12-31 01927420 frs-core:CurrentFinancialInstruments 2025-12-31 01927420 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01927420 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01927420 frs-bus:Micro-entities 2025-01-01 2025-12-31 01927420 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01927420 frs-bus:Director1 2025-01-01 2025-12-31 01927420 frs-bus:Director1 2024-12-31 01927420 frs-bus:Director1 2025-12-31 01927420 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 01927420 2023-12-31 01927420 2024-12-31 01927420 2024-01-01 2024-12-31 01927420 frs-core:CurrentFinancialInstruments 2024-12-31
Registered number: 01927420
T.P. Smart Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Statement of Financial Position
Registered number: 01927420
2025 2024
£ £
Fixed assets 219,749 228,115
Current assets 15,031,036 15,067,826
Creditors: Amounts Falling Due Within One Year (2,266 ) (37,273 )
NET CURRENT ASSETS 15,028,770 15,030,553
TOTAL ASSETS LESS CURRENT LIABILITIES 15,248,519 15,258,668
Accruals and deferred income (7,540 ) (7,534 )
NET ASSETS 15,240,979 15,251,134
CAPITAL AND RESERVES 15,240,979 15,251,134

Notes

1. General Information
T.P. Smart Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01927420 . The registered office is 1 Duke's Passage, Brighton, East Sussex, BN1 1BS.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
3. 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
£ £ £ £ £
T P Smart - 3,691 - - 3,691
The above loan is unsecured, interest free and repayable on demand.
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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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
T P Smart
Director
28/04/2026