Acorah Software Products - Accounts Production 19.4.300 false true true 30 December 2024 31 December 2023 false 31 December 2024 30 December 2025 30 December 2025 03699635 Karen Blunt Michael Blunt Karen Blunt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03699635 2024-12-30 03699635 2025-12-30 03699635 2024-12-31 2025-12-30 03699635 frs-core:CurrentFinancialInstruments 2025-12-30 03699635 frs-core:Non-currentFinancialInstruments 2025-12-30 03699635 frs-core:ComputerEquipment 2025-12-30 03699635 frs-core:ComputerEquipment 2024-12-31 2025-12-30 03699635 frs-core:ComputerEquipment 2024-12-30 03699635 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 2025-12-30 03699635 frs-core:MotorVehicles 2025-12-30 03699635 frs-core:MotorVehicles 2024-12-31 2025-12-30 03699635 frs-core:MotorVehicles 2024-12-30 03699635 frs-core:OtherResidualIntangibleAssets 2025-12-30 03699635 frs-core:OtherResidualIntangibleAssets 2024-12-31 2025-12-30 03699635 frs-core:OtherResidualIntangibleAssets 2024-12-30 03699635 frs-core:PlantMachinery 2025-12-30 03699635 frs-core:PlantMachinery 2024-12-31 2025-12-30 03699635 frs-core:PlantMachinery 2024-12-30 03699635 frs-core:ShareCapital 2025-12-30 03699635 frs-core:RetainedEarningsAccumulatedLosses 2025-12-30 03699635 frs-bus:PrivateLimitedCompanyLtd 2024-12-31 2025-12-30 03699635 frs-bus:FilletedAccounts 2024-12-31 2025-12-30 03699635 frs-bus:SmallEntities 2024-12-31 2025-12-30 03699635 frs-bus:AuditExempt-NoAccountantsReport 2024-12-31 2025-12-30 03699635 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-31 2025-12-30 03699635 frs-bus:Director1 2024-12-31 2025-12-30 03699635 frs-bus:Director2 2024-12-31 2025-12-30 03699635 frs-bus:CompanySecretary1 2024-12-31 2025-12-30 03699635 frs-countries:EnglandWales 2024-12-31 2025-12-30 03699635 2023-12-30 03699635 2024-12-30 03699635 2023-12-31 2024-12-30 03699635 frs-core:CurrentFinancialInstruments 2024-12-30 03699635 frs-core:Non-currentFinancialInstruments 2024-12-30 03699635 frs-core:ShareCapital 2024-12-30 03699635 frs-core:RetainedEarningsAccumulatedLosses 2024-12-30
Registered number: 03699635
Tula Tables Limited
Unaudited Financial Statements
For The Year Ended 30 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03699635
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 17,979 20,250
Tangible Assets 5 36,822 48,713
54,801 68,963
CURRENT ASSETS
Stocks 6 21,770 1,542
Debtors 7 46,979 57,401
Cash at bank and in hand 10,566 19,675
79,315 78,618
Creditors: Amounts Falling Due Within One Year 8 (158,576 ) (154,089 )
NET CURRENT ASSETS (LIABILITIES) (79,261 ) (75,471 )
TOTAL ASSETS LESS CURRENT LIABILITIES (24,460 ) (6,508 )
Creditors: Amounts Falling Due After More Than One Year 9 - (3,091 )
PROVISIONS FOR LIABILITIES
Deferred tax (13,700 ) (12,178 )
NET LIABILITIES (38,160 ) (21,777 )
CAPITAL AND RESERVES
Called up share capital 200 200
Profit and Loss Account (38,360 ) (21,977 )
SHAREHOLDERS' FUNDS (38,160) (21,777)
Page 1
Page 2
For the year ending 30 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
Karen Blunt
Director
21 September 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tula Tables Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03699635 . The registered office is Unit 21 Pulloxhill Business Park, Greenfield Road, Pulloxhill, Bedfordshire, MK45 5EU.
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. Going Concern Disclosure
The directors have prepared the financial statements on the going concern basis.
The directors has expressed a willingness to continue to financially support the company in the near future, should the company require the directors to do so. On this basis the directors consider the preparation of the financial statements on a going concern basis to be most appropriate. 
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relate to cabinet software. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.5. 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:
Plant & Machinery 10% straight line
Motor Vehicles 25% straight line
Computer Equipment 10% straight line
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.
Page 3
Page 4
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: 11 (2024: 12)
11 12
4. Intangible Assets
Other
£
Cost
As at 31 December 2024 22,710
As at 30 December 2025 22,710
Amortisation
As at 31 December 2024 2,460
Provided during the period 2,271
As at 30 December 2025 4,731
Net Book Value
As at 30 December 2025 17,979
As at 31 December 2024 20,250
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 31 December 2024 116,187 67,647 3,877 187,711
Additions - - 1,183 1,183
Disposals (1,761 ) - - (1,761 )
As at 30 December 2025 114,426 67,647 5,060 187,133
Depreciation
As at 31 December 2024 70,536 67,647 815 138,998
Provided during the period 11,443 - 506 11,949
Disposals (636 ) - - (636 )
As at 30 December 2025 81,343 67,647 1,321 150,311
Net Book Value
As at 30 December 2025 33,083 - 3,739 36,822
As at 31 December 2024 45,651 - 3,062 48,713
6. Stocks
2025 2024
£ £
Stock 21,770 1,542
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,339 39,771
Prepayments and accrued income 30,125 6,040
Other debtors 3,049 11,590
Amounts owed by group undertakings 8,466 -
46,979 57,401
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 61,294 61,201
Bank loans and overdrafts 10,125 11,250
Other taxes and social security 25,617 45,030
Other creditors 16,722 14,209
Accruals and deferred income 44,818 22,399
158,576 154,089
Page 5
Page 6
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 3,091
Page 6