Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 11081319 Mr S Evans Mr Michael Blackshaw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11081319 2024-11-30 11081319 2025-11-30 11081319 2024-12-01 2025-11-30 11081319 frs-core:CurrentFinancialInstruments 2025-11-30 11081319 frs-core:SharePremium 2025-11-30 11081319 frs-core:ShareCapital 2025-11-30 11081319 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 11081319 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11081319 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 11081319 frs-bus:SmallEntities 2024-12-01 2025-11-30 11081319 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 11081319 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 11081319 frs-core:UnlistedNon-exchangeTraded 2025-11-30 11081319 frs-core:UnlistedNon-exchangeTraded 2024-11-30 11081319 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-11-30 11081319 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-11-30 11081319 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-30 11081319 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 11081319 frs-bus:Director1 2024-12-01 2025-11-30 11081319 frs-bus:Director2 2024-12-01 2025-11-30 11081319 frs-countries:EnglandWales 2024-12-01 2025-11-30 11081319 2023-11-30 11081319 2024-11-30 11081319 2023-12-01 2024-11-30 11081319 frs-core:CurrentFinancialInstruments 2024-11-30 11081319 frs-core:SharePremium 2024-11-30 11081319 frs-core:ShareCapital 2024-11-30 11081319 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 11081319
Top Treads Property Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
C W Dix Limited
Accountants & Business Advisors
4b Silkwood Court
Wakefield
West Yorkshire
WF5 9TP
Top Treads Property Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Top Treads Property Holdings Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 11081319

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 700,000 |  | 700,000
|  |  | 700,000 |  | 700,000
CURRENT ASSETS
Debtors | 5 | 20,014 |  | 20,014 |
Cash at bank and in hand |  | 7,797 |  | 2,982 |
|  | 27,811 |  | 22,996 |
Creditors: Amounts Falling Due Within One Year | 6 | (15,330 ) |  | (17,185 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 12,481 |  | 5,811
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 712,481 |  | 705,811
NET ASSETS |  |  | 712,481 |  | 705,811
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Share premium account |  |  | 699,998 |  | 699,998
Profit and Loss Account |  |  | 12,481 |  | 5,811
SHAREHOLDERS' FUNDS |  |  | 712,481 |  | 705,811

Page 1
Page 2
Top Treads Property Holdings Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 S Evans Director
19/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Top Treads Property Holdings Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Top Treads Property Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11081319 . The registered office is Crigglestone Ind Estate, Wakefield, West Yorkshire, WF4 3HT.
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. 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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 December 2024 | 700,000
As at 30 November 2025 | 700,000
Provision
As at 1 December 2024 | -
As at 30 November 2025 | -

...CONTINUED
Page 3
Page 4
Top Treads Property Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

Net Book Value
As at 30 November 2025 | 700,000
As at 1 December 2024 | 700,000

The investment represents the whole of the issued share capital of Top Treads Property Limited, a company incorporated and registered in England & Wales number 03550501.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 20,014 |  | 20,014

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 15,330 |  | 17,185

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 50,000 |  | 60,000

Page 4