Acorah Software Products - Accounts Production 16.1.200 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 05538180 Mr Brian Woodall Mrs Brigid Garvey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05538180 2023-09-30 05538180 2024-09-30 05538180 2023-10-01 2024-09-30 05538180 frs-core:CurrentFinancialInstruments 2024-09-30 05538180 frs-core:ComputerEquipment 2024-09-30 05538180 frs-core:ComputerEquipment 2023-10-01 2024-09-30 05538180 frs-core:ComputerEquipment 2023-09-30 05538180 frs-core:ShareCapital 2024-09-30 05538180 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 05538180 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05538180 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 05538180 frs-bus:SmallEntities 2023-10-01 2024-09-30 05538180 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 05538180 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 05538180 frs-core:UnlistedNon-exchangeTraded 2024-09-30 05538180 frs-core:UnlistedNon-exchangeTraded 2023-09-30 05538180 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 05538180 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 05538180 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 05538180 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05538180 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 05538180 frs-bus:Director1 2023-10-01 2024-09-30 05538180 frs-bus:Director2 2023-10-01 2024-09-30 05538180 frs-countries:EnglandWales 2023-10-01 2024-09-30 05538180 2022-09-30 05538180 2023-09-30 05538180 2022-10-01 2023-09-30 05538180 frs-core:CurrentFinancialInstruments 2023-09-30 05538180 frs-core:ShareCapital 2023-09-30 05538180 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 05538180
Pro-Congruence Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05538180
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,362 1,602
Investments 5 2,500 -
3,862 1,602
CURRENT ASSETS
Debtors 6 960 1,470
Cash at bank and in hand 253,839 298,717
254,799 300,187
Creditors: Amounts Falling Due Within One Year 7 (46,385 ) (45,703 )
NET CURRENT ASSETS (LIABILITIES) 208,414 254,484
TOTAL ASSETS LESS CURRENT LIABILITIES 212,276 256,086
NET ASSETS 212,276 256,086
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 211,276 255,086
SHAREHOLDERS' FUNDS 212,276 256,086
Page 1
Page 2
For the year ending 30 September 2024 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 Brian Woodall
Director
07/01/2025
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
Pro-Congruence Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05538180 . The registered office is The Mill, Haltcliff Bridge, Hesket Newmarket, Wigton, CA7 8HX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic 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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. 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.

Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

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:
Computer Equipment 15% Reducing Balance
2.4. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.

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 all 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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: )
1 -
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2023 6,789
As at 30 September 2024 6,789
Depreciation
As at 1 October 2023 5,187
Provided during the period 240
As at 30 September 2024 5,427
Net Book Value
As at 30 September 2024 1,362
As at 1 October 2023 1,602
5. Investments
Unlisted
£
Cost
As at 1 October 2023 -
Additions 2,500
As at 30 September 2024 2,500
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 2,500
As at 1 October 2023 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 960 1,470
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 (1 )
Other creditors 38,018 45,259
Taxation and social security 8,366 445
46,385 45,703
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5