Acorah Software Products - Accounts Production 19.3.600 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 10080954 Mr Kim Johnson Menace Holdings Ltd 3 Vista Place, Ingworth Road, Poole, Dorset, England, BH12 1JY true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10080954 2025-06-30 10080954 2026-06-30 10080954 2025-07-01 2026-06-30 10080954 frs-core:CurrentFinancialInstruments 2026-06-30 10080954 frs-core:Non-currentFinancialInstruments 2026-06-30 10080954 frs-core:BetweenOneFiveYears 2026-06-30 10080954 frs-core:ComputerEquipment 2026-06-30 10080954 frs-core:ComputerEquipment 2025-07-01 2026-06-30 10080954 frs-core:ComputerEquipment 2025-06-30 10080954 frs-core:FurnitureFittings 2026-06-30 10080954 frs-core:FurnitureFittings 2025-07-01 2026-06-30 10080954 frs-core:FurnitureFittings 2025-06-30 10080954 frs-core:MoreThanFiveYears 2026-06-30 10080954 frs-core:MotorVehicles 2026-06-30 10080954 frs-core:MotorVehicles 2025-07-01 2026-06-30 10080954 frs-core:MotorVehicles 2025-06-30 10080954 frs-core:PlantMachinery 2026-06-30 10080954 frs-core:PlantMachinery 2025-07-01 2026-06-30 10080954 frs-core:PlantMachinery 2025-06-30 10080954 frs-core:WithinOneYear 2026-06-30 10080954 frs-core:CapitalRedemptionReserve 2026-06-30 10080954 frs-core:ShareCapital 2026-06-30 10080954 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 10080954 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 10080954 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 10080954 frs-bus:SmallEntities 2025-07-01 2026-06-30 10080954 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 10080954 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 10080954 1 2025-07-01 2026-06-30 10080954 frs-bus:Director1 2025-07-01 2026-06-30 10080954 frs-countries:EnglandWales 2025-07-01 2026-06-30 10080954 2024-06-30 10080954 2025-06-30 10080954 2024-07-01 2025-06-30 10080954 frs-core:CurrentFinancialInstruments 2025-06-30 10080954 frs-core:Non-currentFinancialInstruments 2025-06-30 10080954 frs-core:BetweenOneFiveYears 2025-06-30 10080954 frs-core:MoreThanFiveYears 2025-06-30 10080954 frs-core:WithinOneYear 2025-06-30 10080954 frs-core:CapitalRedemptionReserve 2025-06-30 10080954 frs-core:ShareCapital 2025-06-30 10080954 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 10080954
Tarlu Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10080954
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 352,897 409,279
352,897 409,279
CURRENT ASSETS
Stocks 5 39,831 35,475
Debtors 6 570,527 659,278
Cash at bank and in hand 101,622 71,833
711,980 766,586
Creditors: Amounts Falling Due Within One Year 7 (855,658 ) (992,905 )
NET CURRENT ASSETS (LIABILITIES) (143,678 ) (226,319 )
TOTAL ASSETS LESS CURRENT LIABILITIES 209,219 182,960
Creditors: Amounts Falling Due After More Than One Year 8 (82,390 ) (134,707 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (76,131 ) (11,368 )
NET ASSETS 50,698 36,885
CAPITAL AND RESERVES
Called up share capital 11 75 75
Capital redemption reserve 25 25
Profit and Loss Account 50,598 36,785
SHAREHOLDERS' FUNDS 50,698 36,885
Page 1
Page 2
For the year ending 30 June 2026 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 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 Kim Johnson
Director
15 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
Tarlu Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10080954 . The registered office is 17 Factory Road, Upton, Poole, Dorset, BH16 5SN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
These financial statements are presented in pound sterling which is the functional currency of the company.
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.
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. 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 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 10 years straight line
Computer Equipment 15% reducing balance
2.4. 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.
2.5. 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.
2.6. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Page 3
Page 4
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 38 (2025: 44)
38 44
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2025 22,413 59,545 544,407 66,733 693,098
Additions - - 4,720 3,539 8,259
As at 30 June 2026 22,413 59,545 549,127 70,272 701,357
Depreciation
As at 1 July 2025 16,664 42,677 185,067 39,411 283,819
Provided during the period 1,437 4,217 54,643 4,344 64,641
As at 30 June 2026 18,101 46,894 239,710 43,755 348,460
Net Book Value
As at 30 June 2026 4,312 12,651 309,417 26,517 352,897
As at 1 July 2025 5,749 16,868 359,340 27,322 409,279
Page 4
Page 5
5. Stocks
2026 2025
£ £
Materials 39,831 35,475
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 280,332 338,098
Prepayments and accrued income 121,418 100,919
Other debtors 51,168 60,519
Amounts owed by group undertakings 117,609 159,509
Amounts owed by associates - 233
570,527 659,278
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 50,168 109,627
Trade creditors 410,128 499,447
Bank loans and overdrafts 17,475 63,438
Other taxes and social security 243,799 229,886
Other creditors 48,068 69,801
Accruals and deferred income 86,020 20,706
855,658 992,905
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 22,626 57,468
Bank loans 59,764 77,239
82,390 134,707
9. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 72,794 167,095
Page 5
Page 6
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 50,168 109,627
Later than one year and not later than five years 22,626 57,468
72,794 167,095
72,794 167,095
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 75 75
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 301,115 309,451
Later than one year and not later than five years 686,667 787,424
Later than five years 26,250 131,250
1,014,032 1,228,125
13. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £7,468 (2025 - £10,201) were due to the fund. They are included in Other Creditors.
14. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Menace Holdings Ltd . Its registered office is 3 Vista Place, Ingworth Road, Poole, Dorset, England, BH12 1JY . 
Page 6