Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04376956 Mr Peter Burton Dr Louisa Burton-Andrews Mr David Burton Dr Charles Fentiman Dr Louisa Burton-Andrews iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04376956 2024-12-31 04376956 2025-12-31 04376956 2025-01-01 2025-12-31 04376956 frs-core:CurrentFinancialInstruments 2025-12-31 04376956 frs-core:Non-currentFinancialInstruments 2025-12-31 04376956 frs-core:BetweenOneFiveYears 2025-12-31 04376956 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-12-31 04376956 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-01-01 2025-12-31 04376956 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-12-31 04376956 frs-core:FurnitureFittings 2025-12-31 04376956 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04376956 frs-core:FurnitureFittings 2024-12-31 04376956 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 04376956 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04376956 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 04376956 frs-core:MotorVehicles 2025-12-31 04376956 frs-core:MotorVehicles 2025-01-01 2025-12-31 04376956 frs-core:MotorVehicles 2024-12-31 04376956 frs-core:PlantMachinery 2025-12-31 04376956 frs-core:PlantMachinery 2025-01-01 2025-12-31 04376956 frs-core:PlantMachinery 2024-12-31 04376956 frs-core:WithinOneYear 2025-12-31 04376956 frs-core:ShareCapital 2025-12-31 04376956 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04376956 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04376956 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04376956 frs-bus:SmallEntities 2025-01-01 2025-12-31 04376956 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 04376956 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04376956 frs-bus:Director1 2025-01-01 2025-12-31 04376956 frs-bus:Director2 2025-01-01 2025-12-31 04376956 frs-bus:Director3 2025-01-01 2025-12-31 04376956 frs-bus:Director4 2025-01-01 2025-12-31 04376956 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04376956 frs-countries:EnglandWales 2025-01-01 2025-12-31 04376956 2023-12-31 04376956 2024-12-31 04376956 2024-01-01 2024-12-31 04376956 frs-core:CurrentFinancialInstruments 2024-12-31 04376956 frs-core:Non-currentFinancialInstruments 2024-12-31 04376956 frs-core:BetweenOneFiveYears 2024-12-31 04376956 frs-core:WithinOneYear 2024-12-31 04376956 frs-core:ShareCapital 2024-12-31 04376956 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04376956
Tuffbau Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
MSB & Co Canvey Island Limited
Accountants and Tax Advisors
14 Furtherwick Road
Canvey Island
Essex
SS8 7AE
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Report of the Accountant to the directors of Tuffbau Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 December 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Luke Goringe
16th September 2026
MSB & Co Canvey Island Limited
Accountants and Tax Advisors
14 Furtherwick Road
Canvey Island
Essex
SS8 7AE
Page 1
Page 2
Balance Sheet
Registered number: 04376956
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 50,091 55,566
Tangible Assets 5 2,494,153 2,585,289
2,544,244 2,640,855
CURRENT ASSETS
Stocks 6 606,582 481,498
Debtors 7 581,481 638,027
Cash at bank and in hand 28,295 56,725
1,216,358 1,176,250
Creditors: Amounts Falling Due Within One Year 8 (891,885 ) (645,325 )
NET CURRENT ASSETS (LIABILITIES) 324,473 530,925
TOTAL ASSETS LESS CURRENT LIABILITIES 2,868,717 3,171,780
Creditors: Amounts Falling Due After More Than One Year 9 (1,368,616 ) (1,461,227 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (130,972 ) (140,435 )
NET ASSETS 1,369,129 1,570,118
CAPITAL AND RESERVES
Called up share capital 11 25,000 25,000
Profit and Loss Account 1,344,129 1,545,118
SHAREHOLDERS' FUNDS 1,369,129 1,570,118
Page 2
Page 3
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 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
Mr David Burton
Director
16th September 2026
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Tuffbau Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04376956 . The registered office is 1 Northwick Road, Canvey Island, Essex, SS8 0PU.
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. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are .... It is amortised to the profit and loss account over its estimated economic life of .... 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 Method
Plant & Machinery 15% Reducing Balance Method
Motor Vehicles 25% Reducing Balance Method
Fixtures & Fittings 25% Reducing Balance Method
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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. 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.
2.8. 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: 35 (2024: 30)
35 30
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 January 2025 131,341
Additions 4,720
As at 31 December 2025 136,061
Amortisation
As at 1 January 2025 75,775
Provided during the period 10,195
As at 31 December 2025 85,970
Net Book Value
As at 31 December 2025 50,091
As at 1 January 2025 55,566
Page 5
Page 6
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2025 1,827,998 1,969,985 169,995 33,115 4,001,093
Additions - 35,284 41,137 479 76,900
Disposals - (357 ) (40,666 ) - (41,023 )
As at 31 December 2025 1,827,998 2,004,912 170,466 33,594 4,036,970
Depreciation
As at 1 January 2025 132,667 1,205,167 56,381 21,589 1,415,804
Provided during the period 19,137 110,768 11,854 3,002 144,761
Disposals - - (17,748 ) - (17,748 )
As at 31 December 2025 151,804 1,315,935 50,487 24,591 1,542,817
Net Book Value
As at 31 December 2025 1,676,194 688,977 119,979 9,003 2,494,153
As at 1 January 2025 1,695,331 764,818 113,614 11,526 2,585,289
6. Stocks
2025 2024
£ £
Stock 253,786 193,550
Work in progress 352,796 287,948
606,582 481,498
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 463,243 501,995
Other debtors 118,238 136,032
581,481 638,027
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 29,043 10,615
Trade creditors 60,369 80,601
Bank loans and overdrafts 37,626 33,917
Barclaycard 13,429 22,711
Barclays sales financing 303,293 145,229
Other creditors 302,680 206,011
Taxation and social security 145,445 146,241
891,885 645,325
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 37,550 90,552
Bank loans 1,331,066 1,370,675
1,368,616 1,461,227
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 29,043 10,615
Later than one year and not later than five years 37,550 90,552
66,593 101,167
66,593 101,167
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 25,000 25,000
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