Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 true No description of principal activity 1 April 2023 31 March 2024 31 March 2024 12534845 Mr Neil MacDonald iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12534845 2023-03-31 12534845 2024-03-31 12534845 2023-04-01 2024-03-31 12534845 frs-core:CurrentFinancialInstruments 2024-03-31 12534845 frs-core:ShareCapital 2024-03-31 12534845 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 12534845 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12534845 frs-bus:FullAccounts 2023-04-01 2024-03-31 12534845 frs-bus:SmallEntities 2023-04-01 2024-03-31 12534845 frs-bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 12534845 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 12534845 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-04-01 2024-03-31 12534845 frs-bus:Director1 2023-04-01 2024-03-31 12534845 frs-countries:EnglandWales 2023-04-01 2024-03-31 12534845 2022-03-31 12534845 2023-03-31 12534845 2022-04-01 2023-03-31 12534845 frs-core:CurrentFinancialInstruments 2023-03-31 12534845 frs-core:ShareCapital 2023-03-31 12534845 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 12534845
PCS Land & Developments Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 March 2024
E. Hughes & Co
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Notes to the Financial Statements 6—7
Page 1
Company Information
Director Mr Neil MacDonald
Company Number 12534845
Registered Office Foresters Hall
25 Westow Street
London
SE19 3RY
Accountants E. Hughes & Co
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 March 2024.
Directors
The directors who held office during the period were as follows: Mr Neil MacDonald 
Statement of Director's Responsibilities
The director is responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Neil MacDonald
Director
17/10/2024
Page 2
Page 3
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the Balance Sheet as at period ended 31 March 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
E. Hughes
17/10/2024
E. Hughes & Co
Page 3
Page 4
Profit and Loss Account
2024 2023
Notes £ £
TURNOVER - 133,700
Cost of sales - (14,900 )
GROSS PROFIT - 118,800
Administrative expenses (8,907 ) (6,601 )
Other operating income 62 -
OPERATING (LOSS)/PROFIT (8,845 ) 112,199
Other interest receivable and similar income (972 ) -
(LOSS)/PROFIT BEFORE TAXATION (9,817 ) 112,199
Tax on (Loss)/profit - (21,300 )
(LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR THE FINANCIAL YEAR (9,817 ) 90,899
The notes on pages 6 to 7 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 19,894 35,414
Cash at bank and in hand 75,610 101,912
95,504 137,326
Creditors: Amounts Falling Due Within One Year 5 - (32,005 )
NET CURRENT ASSETS (LIABILITIES) 95,504 105,321
TOTAL ASSETS LESS CURRENT LIABILITIES 95,504 105,321
NET ASSETS 95,504 105,321
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 95,404 105,221
SHAREHOLDERS' FUNDS 95,504 105,321
For the year ending 31 March 2024 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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Neil MacDonald
Director
17/10/2024
The notes on pages 6 to 7 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
Primecare Services (London) Ltd is a private company, limited by shares, incorporated in England, registered number 1534845. The registered office is Forresters Hall,25 Westow Street, London SE19 3RY
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.
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. Taxation
Corporation 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,894 20,414
Other debtors 10,000 15,000
19,894 35,414
Trade Debtors £9,894
Loan to A.G.Bain £10,000
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax - 21,300
Director's loan account - 10,705
- 32,005
Page 6
Page 7
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 7