Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 10263794 Mr Peter Collins Mrs Ciara Collins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10263794 2023-07-31 10263794 2024-07-31 10263794 2023-08-01 2024-07-31 10263794 frs-core:CurrentFinancialInstruments 2024-07-31 10263794 frs-core:Non-currentFinancialInstruments 2024-07-31 10263794 frs-core:ComputerEquipment 2024-07-31 10263794 frs-core:ComputerEquipment 2023-08-01 2024-07-31 10263794 frs-core:ComputerEquipment 2023-07-31 10263794 frs-core:MotorVehicles 2024-07-31 10263794 frs-core:MotorVehicles 2023-08-01 2024-07-31 10263794 frs-core:MotorVehicles 2023-07-31 10263794 frs-core:ShareCapital 2024-07-31 10263794 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 10263794 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 10263794 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 10263794 frs-bus:SmallEntities 2023-08-01 2024-07-31 10263794 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 10263794 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 10263794 frs-bus:Director1 2023-08-01 2024-07-31 10263794 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 10263794 1 2023-08-01 2024-07-31 10263794 frs-countries:EnglandWales 2023-08-01 2024-07-31 10263794 2022-07-31 10263794 2023-07-31 10263794 2022-08-01 2023-07-31 10263794 frs-core:CurrentFinancialInstruments 2023-07-31 10263794 frs-core:Non-currentFinancialInstruments 2023-07-31 10263794 frs-core:WithinOneYear 2023-07-31 10263794 frs-core:ShareCapital 2023-07-31 10263794 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 10263794 1 2022-08-01 2023-07-31
Registered number: 10263794
PCC Electrical Services Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Paul Monaghan Chartered Accountant
ICAEW
18 Hartshill Close
Uxbridge
Middlesex
UB10 9LH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10263794
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,544 12,413
10,544 12,413
CURRENT ASSETS
Debtors 5 8,578 8,322
Cash at bank and in hand 46,879 23,562
55,457 31,884
Creditors: Amounts Falling Due Within One Year 6 (36,188 ) (26,887 )
NET CURRENT ASSETS (LIABILITIES) 19,269 4,997
TOTAL ASSETS LESS CURRENT LIABILITIES 29,813 17,410
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,003 ) (2,358 )
NET ASSETS 27,810 15,052
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 27,710 14,952
SHAREHOLDERS' FUNDS 27,810 15,052
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Page 2
For the year ending 31 July 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 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 Peter Collins
Director
11 February 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
PCC Electrical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10263794 . The registered office is 59 Berkeley Road, Uxbridge, Middlesex, UB10 9DY.
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
The turnover shown in the profit and loss account represents revenue earned during the period based on work done for and accepted by clients, excluding VAT.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 5 years
Computer Equipment 3 years
2.4. Leasing and Hire Purchase Contracts
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.
2.5. 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 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.
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.
...CONTINUED
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2.5. Taxation - continued
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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Director 1 1
1 1
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 August 2023 19,353 1,615 20,968
Additions - 749 749
As at 31 July 2024 19,353 2,364 21,717
Depreciation
As at 1 August 2023 6,940 1,615 8,555
Provided during the period 2,423 195 2,618
As at 31 July 2024 9,363 1,810 11,173
Net Book Value
As at 31 July 2024 9,990 554 10,544
As at 1 August 2023 12,413 - 12,413
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,718 4,974
Due after more than one year
Other debtors 860 3,348
8,578 8,322
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 803
Corporation tax 15,006 6,924
VAT 4,214 2,984
Accruals and deferred income 432 432
Director's loan account 16,536 15,744
36,188 26,887
7. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 803
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr Peter Collins 41,500 36,400
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