Acorah Software Products - Accounts Production 13.7.148 false true 31 December 2021 1 January 2021 false 1 January 2022 31 December 2022 31 December 2022 09916928 Mr Ritchie Bignell Mr Paul Edwards iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09916928 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 09916928 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 09916928 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 09916928 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 09916928 frs-bus:Original frs-core:AllSubsidiaries 2022-01-01 2022-12-31 09916928 frs-bus:Original frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 09916928 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 09916928 frs-bus:Original 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Registered number: 09916928
Pearly Gate Maintenance Ltd
Financial Statements
For The Year Ended 31 December 2022
Hill Wooldridge Accountants Ltd
Chartered Certified Accountants
55 Crown Street
Brentwood
Essex
CM14 4BD
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09916928
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 79,175 77,044
79,175 77,044
CURRENT ASSETS
Stocks 5 2,000 2,250
Debtors 6 192,665 222,251
Cash at bank and in hand 75 4
194,740 224,505
Creditors: Amounts Falling Due Within One Year 7 (216,341 ) (231,738 )
NET CURRENT ASSETS (LIABILITIES) (21,601 ) (7,233 )
TOTAL ASSETS LESS CURRENT LIABILITIES 57,574 69,811
Creditors: Amounts Falling Due After More Than One Year 8 (55,860 ) (69,614 )
NET ASSETS 1,714 197
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 1,712 195
SHAREHOLDERS' FUNDS 1,714 197
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For the year ending 31 December 2022 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 Ritchie Bignell
Director
Mr Paul Edwards
Director
30th September 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Pearly Gate Maintenance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09916928 . The registered office is 55 Crown Street, Brentwood, Essex, CM14 4BD.
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:
Plant & Machinery 20% of cost per year
Motor Vehicles 20% of cost per year
Fixtures & Fittings 33% of cost per year
2.4. Leases
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 profit and loss account as incurred.
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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. Taxation
Income tax expense represents the sum of the tax currently payable.
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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2021: 11)
13 11
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2022 9,021 167,354 15,194 191,569
Additions - 49,845 903 50,748
Disposals - (10,400 ) - (10,400 )
As at 31 December 2022 9,021 206,799 16,097 231,917
Depreciation
As at 1 January 2022 6,905 94,641 12,979 114,525
Provided during the period 1,406 41,357 1,694 44,457
Disposals - (6,240 ) - (6,240 )
As at 31 December 2022 8,311 129,758 14,673 152,742
Net Book Value
As at 31 December 2022 710 77,041 1,424 79,175
As at 1 January 2022 2,116 72,713 2,215 77,044
5. Stocks
2022 2021
£ £
Stock 2,000 2,250
2,000 2,250
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6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 86,734 141,805
Prepayments and accrued income 6,469 6,155
Deposits and payments on account 13,325 13,325
Sundry debtors 2,386 966
Directors' loan accounts 83,751 60,000
192,665 222,251
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance leases 23,632 24,904
Trade creditors 64,373 72,791
Bank loans and overdrafts 25,954 29,184
Corporation tax 42,588 71,741
Other taxes and social security 25,816 9,187
VAT 27,766 18,281
Net wages 15 87
Accruals and deferred income 6,197 5,563
216,341 231,738
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance leases 25,735 18,280
Bank loans 30,125 51,334
55,860 69,614
9. Obligations Under Finance Leases
2022 2021
£ £
The future minimum finance lease payments are as follows:
Not later than one year 23,632 24,904
Later than one year and not later than five years 25,735 18,280
49,367 43,184
49,367 43,184
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10. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2022 Amounts advanced Amounts repaid Amounts written off As at 31 December 2022
£ £ £ £ £
Mr Ritchie Bignell 30,000 41,876 30,000 - 41,876
Mr Paul Edwards 30,000 41,876 30,000 - 41,876
The above loans are unsecured and repayable on demand. Interest has been charged at the official HM Revenue and Customs beneficial loan rates applicable for the year.
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