Acorah Software Products - Accounts Production 16.2.850 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 12793564 Mr Darren O'Toole iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12793564 2023-08-31 12793564 2024-08-31 12793564 2023-09-01 2024-08-31 12793564 frs-core:CurrentFinancialInstruments 2024-08-31 12793564 frs-core:ShareCapital 2024-08-31 12793564 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 12793564 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12793564 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 12793564 frs-bus:SmallEntities 2023-09-01 2024-08-31 12793564 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12793564 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 12793564 frs-bus:Director1 2023-09-01 2024-08-31 12793564 frs-countries:EnglandWales 2023-09-01 2024-08-31 12793564 2022-08-31 12793564 2023-08-31 12793564 2022-09-01 2023-08-31 12793564 frs-core:CurrentFinancialInstruments 2023-08-31 12793564 frs-core:ShareCapital 2023-08-31 12793564 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 12793564
Primary Pipework Services Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Inspire Accounting (UK) Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 12793564
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 - 7,781
Cash at bank and in hand 2,002 78
2,002 7,859
Creditors: Amounts Falling Due Within One Year 5 (1,337 ) (900 )
NET CURRENT ASSETS (LIABILITIES) 665 6,959
TOTAL ASSETS LESS CURRENT LIABILITIES 665 6,959
NET ASSETS 665 6,959
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 664 6,958
SHAREHOLDERS' FUNDS 665 6,959
For the year ending 31 August 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 Darren O'Toole
Director
25/03/2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Primary Pipework Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12793564 . The registered office is 88 Fairmead Crescent, Edgware, HA8 8YP.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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
Income 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: 2)
1 2
4. Debtors
2024 2023
£ £
Due within one year
Other debtors - 7,781
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 437 -
Accruals and deferred income 900 900
1,337 900
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 2