Acorah Software Products - Accounts Production 16.1.300 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 07637844 Miss Paulette Beatrice Lewis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07637844 2023-05-31 07637844 2024-05-31 07637844 2023-06-01 2024-05-31 07637844 frs-core:CurrentFinancialInstruments 2024-05-31 07637844 frs-core:ComputerEquipment 2024-05-31 07637844 frs-core:ComputerEquipment 2023-06-01 2024-05-31 07637844 frs-core:ComputerEquipment 2023-05-31 07637844 frs-core:NetGoodwill 2024-05-31 07637844 frs-core:NetGoodwill 2023-06-01 2024-05-31 07637844 frs-core:NetGoodwill 2023-05-31 07637844 frs-core:PlantMachinery 2024-05-31 07637844 frs-core:PlantMachinery 2023-06-01 2024-05-31 07637844 frs-core:PlantMachinery 2023-05-31 07637844 frs-core:ShareCapital 2024-05-31 07637844 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 07637844 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 07637844 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 07637844 frs-bus:SmallEntities 2023-06-01 2024-05-31 07637844 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 07637844 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 07637844 frs-bus:Director1 2023-06-01 2024-05-31 07637844 frs-countries:EnglandWales 2023-06-01 2024-05-31 07637844 2022-05-31 07637844 2023-05-31 07637844 2022-06-01 2023-05-31 07637844 frs-core:CurrentFinancialInstruments 2023-05-31 07637844 frs-core:ShareCapital 2023-05-31 07637844 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 07637844
PBL Associates Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2024
APT Accountants LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07637844
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 17,500 20,000
17,500 20,000
CURRENT ASSETS
Cash at bank and in hand 177,776 175,455
177,776 175,455
Creditors: Amounts Falling Due Within One Year 6 (6,254 ) (5,879 )
NET CURRENT ASSETS (LIABILITIES) 171,522 169,576
TOTAL ASSETS LESS CURRENT LIABILITIES 189,022 189,576
NET ASSETS 189,022 189,576
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 189,021 189,575
SHAREHOLDERS' FUNDS 189,022 189,576
Page 1
Page 2
For the year ending 31 May 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 her 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
Miss Paulette Beatrice Lewis
Director
24/02/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PBL Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07637844 . The registered office is 146 Littleheath Road, South Croydon, CR2 7SF.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
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 25% Straight Line
Computer Equipment 25% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2023 50,000
As at 31 May 2024 50,000
Amortisation
As at 1 June 2023 30,000
Provided during the period 2,500
As at 31 May 2024 32,500
Net Book Value
As at 31 May 2024 17,500
As at 1 June 2023 20,000
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 June 2023 947 1,300 2,247
As at 31 May 2024 947 1,300 2,247
Depreciation
As at 1 June 2023 947 1,300 2,247
As at 31 May 2024 947 1,300 2,247
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 May 2024 - - -
As at 1 June 2023 - - -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 5,146 5,571
Accruals and deferred income 300 300
Director's loan account 808 8
6,254 5,879
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4