Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 02013972 Mr David Mather Mr Christopher Thirkell Mrs Lisa Mather iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02013972 2023-06-30 02013972 2024-06-30 02013972 2023-07-01 2024-06-30 02013972 frs-core:CurrentFinancialInstruments 2024-06-30 02013972 frs-core:Non-currentFinancialInstruments 2024-06-30 02013972 frs-core:FurnitureFittings 2024-06-30 02013972 frs-core:FurnitureFittings 2023-07-01 2024-06-30 02013972 frs-core:FurnitureFittings 2023-06-30 02013972 frs-core:MotorVehicles 2023-07-01 2024-06-30 02013972 frs-core:ShareCapital 2024-06-30 02013972 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 02013972 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 02013972 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 02013972 frs-bus:SmallEntities 2023-07-01 2024-06-30 02013972 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 02013972 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 02013972 frs-bus:Director1 2023-07-01 2024-06-30 02013972 frs-bus:Director2 2023-07-01 2024-06-30 02013972 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 02013972 frs-countries:EnglandWales 2023-07-01 2024-06-30 02013972 2022-06-30 02013972 2023-06-30 02013972 2022-07-01 2023-06-30 02013972 frs-core:CurrentFinancialInstruments 2023-06-30 02013972 frs-core:Non-currentFinancialInstruments 2023-06-30 02013972 frs-core:ShareCapital 2023-06-30 02013972 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 02013972
James Pugh And Son Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 02013972
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,380 12,660
13,380 12,660
CURRENT ASSETS
Debtors 5 609,495 475,629
Cash at bank and in hand 53,920 77,347
663,415 552,976
Creditors: Amounts Falling Due Within One Year 6 (560,196 ) (379,829 )
NET CURRENT ASSETS (LIABILITIES) 103,219 173,147
TOTAL ASSETS LESS CURRENT LIABILITIES 116,599 185,807
Creditors: Amounts Falling Due After More Than One Year 7 (13,040 ) (23,239 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,671 ) (1,823 )
NET ASSETS 100,888 160,745
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 100,788 160,645
SHAREHOLDERS' FUNDS 100,888 160,745
Page 1
Page 2
For the year ending 30 June 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 David Mather
Director
28 February 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
James Pugh And Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02013972 . The registered office is Unit 6c Adlington Trading Estate, London Road, Adlington, Macclesfield,Cheshire, SK10 4NL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical 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.

The financial statements are prepared in sterling, which is the functional currency of the entity
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 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. 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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. 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 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.
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 assets reflect 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2023: 23)
23 23
Page 3
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 July 2023 153,492
Additions 8,679
Disposals (5,609 )
As at 30 June 2024 156,562
Depreciation
As at 1 July 2023 140,832
Provided during the period 4,373
Disposals (2,023 )
As at 30 June 2024 143,182
Net Book Value
As at 30 June 2024 13,380
As at 1 July 2023 12,660
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 518,063 420,226
Amounts owed by group undertakings 442 162
Other debtors 90,990 55,241
609,495 475,629
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 176,760 149,567
Bank loans and overdrafts 10,198 9,948
Other creditors 285,301 125,962
Taxation and social security 87,937 94,352
560,196 379,829
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 13,040 23,239
Page 4