Acorah Software Products - Accounts Production 19.4.351 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05340964 Mr Theocharis Valassis Ms Ashleigh Anglin Mr Theocharis Valassis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05340964 2024-12-31 05340964 2025-12-31 05340964 2025-01-01 2025-12-31 05340964 frs-core:CurrentFinancialInstruments 2025-12-31 05340964 frs-core:Non-currentFinancialInstruments 2025-12-31 05340964 frs-core:ComputerEquipment 2025-12-31 05340964 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05340964 frs-core:ComputerEquipment 2024-12-31 05340964 frs-core:FurnitureFittings 2025-12-31 05340964 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05340964 frs-core:FurnitureFittings 2024-12-31 05340964 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 05340964 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 05340964 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 05340964 frs-core:MotorVehicles 2025-12-31 05340964 frs-core:MotorVehicles 2025-01-01 2025-12-31 05340964 frs-core:MotorVehicles 2024-12-31 05340964 frs-core:PlantMachinery 2025-12-31 05340964 frs-core:PlantMachinery 2025-01-01 2025-12-31 05340964 frs-core:PlantMachinery 2024-12-31 05340964 frs-core:ShareCapital 2025-12-31 05340964 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05340964 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05340964 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05340964 frs-bus:SmallEntities 2025-01-01 2025-12-31 05340964 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05340964 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05340964 frs-bus:Director1 2025-01-01 2025-12-31 05340964 frs-bus:Director1 2024-12-31 05340964 frs-bus:Director1 2025-12-31 05340964 frs-bus:Director2 2025-01-01 2025-12-31 05340964 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05340964 frs-core:CurrentFinancialInstruments 1 2025-12-31 05340964 frs-core:Non-currentFinancialInstruments 1 2025-12-31 05340964 frs-countries:EnglandWales 2025-01-01 2025-12-31 05340964 2023-12-31 05340964 2024-12-31 05340964 2024-01-01 2024-12-31 05340964 frs-core:CurrentFinancialInstruments 2024-12-31 05340964 frs-core:Non-currentFinancialInstruments 2024-12-31 05340964 frs-core:ShareCapital 2024-12-31 05340964 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05340964 frs-core:CurrentFinancialInstruments 1 2024-12-31 05340964 frs-core:Non-currentFinancialInstruments 1 2024-12-31
Registered number: 05340964
Trinity London Care Ltd
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05340964
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 29,090 35,221
29,090 35,221
CURRENT ASSETS
Debtors 5 712,953 496,235
712,953 496,235
Creditors: Amounts Falling Due Within One Year 6 (494,646 ) (338,459 )
NET CURRENT ASSETS (LIABILITIES) 218,307 157,776
TOTAL ASSETS LESS CURRENT LIABILITIES 247,397 192,997
Creditors: Amounts Falling Due After More Than One Year 7 (235,832 ) (143,616 )
NET ASSETS 11,565 49,381
CAPITAL AND RESERVES
Called up share capital 8 250 250
Profit and Loss Account 11,315 49,131
SHAREHOLDERS' FUNDS 11,565 49,381
Page 1
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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 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 Theocharis Valassis
Director
08/10/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Trinity London Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05340964 . The registered office is Wellington House, 273-275 High Street, London Colney,, St Albans, Hertfordshire, AL2 1HA.
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. 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:
Leasehold 10% Straight Line
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
2.4. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2024: 25)
27 25
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2025 - 7,228 47,207 26,151
Additions 4,665 289 - 1,188
As at 31 December 2025 4,665 7,517 47,207 27,339
Depreciation
As at 1 January 2025 - 7,008 14,912 26,151
Provided during the period 467 144 10,767 297
As at 31 December 2025 467 7,152 25,679 26,448
Net Book Value
As at 31 December 2025 4,198 365 21,528 891
As at 1 January 2025 - 220 32,295 -
Computer Equipment Total
£ £
Cost
As at 1 January 2025 25,473 106,059
Additions 702 6,844
As at 31 December 2025 26,175 112,903
Depreciation
As at 1 January 2025 22,767 70,838
Provided during the period 1,300 12,975
As at 31 December 2025 24,067 83,813
Net Book Value
As at 31 December 2025 2,108 29,090
As at 1 January 2025 2,706 35,221
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 29,088 38,602
Prepayments and accrued income 2,500 -
Other debtors 22,580 22,580
Corporation tax recoverable assets 134,983 87,895
Directors' loan accounts 436,164 296,645
Amounts owed by group undertakings - Valassis Holdings Ltd 50,513 50,513
675,828 496,235
Due after more than one year
Rent Deposit 37,125 -
712,953 496,235
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 13,423 2,169
Bank loans and overdrafts 162,091 49,548
Corporation tax 61,545 56,829
Other taxes and social security 19,994 7,715
VAT 113,015 102,081
Other creditors 121,775 118,505
Pension liability 2,803 1,612
494,646 338,459
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 235,832 143,616
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 250 250
9. 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
£ £ £ £ £
Mr Theocharis Valassis 296,645 257,382 117,863 - 436,164
 No Interest was charged on the above loan.
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