Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 07878405 Mr Lee Perriam Mrs Sarah Sharman-Watts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07878405 2023-12-31 07878405 2024-12-31 07878405 2024-01-01 2024-12-31 07878405 frs-core:CurrentFinancialInstruments 2024-12-31 07878405 frs-core:Non-currentFinancialInstruments 2024-12-31 07878405 frs-core:BetweenOneFiveYears 2024-12-31 07878405 frs-core:ComputerEquipment 2024-12-31 07878405 frs-core:ComputerEquipment 2024-01-01 2024-12-31 07878405 frs-core:ComputerEquipment 2023-12-31 07878405 frs-core:NetGoodwill 2024-12-31 07878405 frs-core:NetGoodwill 2024-01-01 2024-12-31 07878405 frs-core:NetGoodwill 2023-12-31 07878405 frs-core:MotorVehicles 2024-12-31 07878405 frs-core:MotorVehicles 2024-01-01 2024-12-31 07878405 frs-core:MotorVehicles 2023-12-31 07878405 frs-core:PlantMachinery 2024-12-31 07878405 frs-core:PlantMachinery 2024-01-01 2024-12-31 07878405 frs-core:PlantMachinery 2023-12-31 07878405 frs-core:WithinOneYear 2024-12-31 07878405 frs-core:ShareCapital 2024-12-31 07878405 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07878405 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07878405 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07878405 frs-bus:SmallEntities 2024-01-01 2024-12-31 07878405 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07878405 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07878405 frs-bus:Director1 2024-01-01 2024-12-31 07878405 frs-bus:Director2 2024-01-01 2024-12-31 07878405 frs-countries:EnglandWales 2024-01-01 2024-12-31 07878405 2022-12-31 07878405 2023-12-31 07878405 2023-01-01 2023-12-31 07878405 frs-core:CurrentFinancialInstruments 2023-12-31 07878405 frs-core:Non-currentFinancialInstruments 2023-12-31 07878405 frs-core:BetweenOneFiveYears 2023-12-31 07878405 frs-core:WithinOneYear 2023-12-31 07878405 frs-core:ShareCapital 2023-12-31 07878405 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07878405
Pure Cloud Accounting Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07878405
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 24,167 -
Tangible Assets 5 46,865 60,302
71,032 60,302
CURRENT ASSETS
Debtors 6 79,947 24,724
Cash at bank and in hand 101,865 151,601
181,812 176,325
Creditors: Amounts Falling Due Within One Year 7 (105,444 ) (79,936 )
NET CURRENT ASSETS (LIABILITIES) 76,368 96,389
TOTAL ASSETS LESS CURRENT LIABILITIES 147,400 156,691
Creditors: Amounts Falling Due After More Than One Year 8 (32,569 ) (55,442 )
NET ASSETS 114,831 101,249
CAPITAL AND RESERVES
Called up share capital 10 102 102
Profit and Loss Account 114,729 101,147
SHAREHOLDERS' FUNDS 114,831 101,249
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For the year ending 31 December 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 Lee Perriam
Director
17 April 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
Pure Cloud Accounting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07878405 . The registered office is Saxon House John Roberts Business Park, Pean Hill, Whitstable, Kent, CT5 3BJ.
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. 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.
2.4. 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 3 years straight line
Motor Vehicles 25% reducing balance
Computer Equipment 3 years straight line
2.5. 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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
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4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 -
Additions 25,000
As at 31 December 2024 25,000
Amortisation
As at 1 January 2024 -
Provided during the period 833
As at 31 December 2024 833
Net Book Value
As at 31 December 2024 24,167
As at 1 January 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 9,475 95,173 25,687 130,335
Additions 583 - 2,418 3,001
As at 31 December 2024 10,058 95,173 28,105 133,336
Depreciation
As at 1 January 2024 9,448 36,225 24,360 70,033
Provided during the period 140 14,737 1,561 16,438
As at 31 December 2024 9,588 50,962 25,921 86,471
Net Book Value
As at 31 December 2024 470 44,211 2,184 46,865
As at 1 January 2024 27 58,948 1,327 60,302
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 23,717 19,373
Other debtors 56,230 5,351
79,947 24,724
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 22,872 9,800
Trade creditors 5,641 7,727
Other creditors 16,912 175
Taxation and social security 60,019 62,234
105,444 79,936
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 32,569 55,442
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 22,872 9,800
Later than one year and not later than five years 32,569 55,442
55,441 65,242
55,441 65,242
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 102 102
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