Acorah Software Products - Accounts Production 16.3.350 false true true 30 April 2023 1 May 2022 false 1 May 2023 31 October 2024 31 October 2024 SC548830 Dr J Walker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC548830 2023-04-30 SC548830 2024-10-31 SC548830 2023-05-01 2024-10-31 SC548830 frs-core:CurrentFinancialInstruments 2024-10-31 SC548830 frs-core:Non-currentFinancialInstruments 2024-10-31 SC548830 frs-core:ComputerEquipment 2024-10-31 SC548830 frs-core:ComputerEquipment 2023-05-01 2024-10-31 SC548830 frs-core:ComputerEquipment 2023-04-30 SC548830 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-01 2024-10-31 SC548830 frs-core:OtherResidualIntangibleAssets 2024-10-31 SC548830 frs-core:OtherResidualIntangibleAssets 2023-05-01 2024-10-31 SC548830 frs-core:OtherResidualIntangibleAssets 2023-04-30 SC548830 frs-core:ShareCapital 2024-10-31 SC548830 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 SC548830 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-10-31 SC548830 frs-bus:FilletedAccounts 2023-05-01 2024-10-31 SC548830 frs-bus:SmallEntities 2023-05-01 2024-10-31 SC548830 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-10-31 SC548830 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-10-31 SC548830 frs-bus:Director1 2023-05-01 2024-10-31 SC548830 frs-countries:Scotland 2023-05-01 2024-10-31 SC548830 2022-04-30 SC548830 2023-04-30 SC548830 2022-05-01 2023-04-30 SC548830 frs-core:CurrentFinancialInstruments 2023-04-30 SC548830 frs-core:Non-currentFinancialInstruments 2023-04-30 SC548830 frs-core:ShareCapital 2023-04-30 SC548830 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: SC548830
Pr2us Limited
Unaudited Financial Statements
For the Period 1 May 2023 to 31 October 2024
Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC548830
31 October 2024 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,155 1,363
1,155 1,363
CURRENT ASSETS
Debtors 6 15 15
Cash at bank and in hand 112 359
127 374
Creditors: Amounts Falling Due Within One Year 7 (4,842 ) (2,993 )
NET CURRENT ASSETS (LIABILITIES) (4,715 ) (2,619 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,560 ) (1,256 )
Creditors: Amounts Falling Due After More Than One Year 8 - (2,255 )
NET LIABILITIES (3,560 ) (3,511 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (3,660 ) (3,611 )
SHAREHOLDERS' FUNDS (3,560) (3,511)
Page 1
Page 2
For the period ending 31 October 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
Dr J Walker
Director
24 April 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
Pr2us Limited is a private company, limited by shares, incorporated in Scotland, registered number SC548830 . The registered office is Argyll House, Quarrywood Court, Livingston, EH54 6AX.
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. Going Concern Disclosure
These financial statements have been prepared on a going concern basis as the director has undertaken to 
support the company until profitability can be achieved.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are research and devleopment. It is amortised to profit and loss account over its estimated economic life of 10 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:
Computer Equipment 20% straight line
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2023: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 May 2023 3,030
As at 31 October 2024 3,030
Amortisation
As at 1 May 2023 1,667
Provided during the period 208
As at 31 October 2024 1,875
Net Book Value
As at 31 October 2024 1,155
As at 1 May 2023 1,363
Page 3
Page 4
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2023 1,879
As at 31 October 2024 1,879
Depreciation
As at 1 May 2023 1,879
As at 31 October 2024 1,879
Net Book Value
As at 31 October 2024 -
As at 1 May 2023 -
6. Debtors
31 October 2024 30 April 2023
£ £
Due within one year
Other debtors 15 15
7. Creditors: Amounts Falling Due Within One Year
31 October 2024 30 April 2023
£ £
Bank loans and overdrafts - 995
Other creditors 4,842 1,998
4,842 2,993
8. Creditors: Amounts Falling Due After More Than One Year
31 October 2024 30 April 2023
£ £
Bank loans - 2,255
9. Share Capital
31 October 2024 30 April 2023
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
The company operates a loan account with the director, Dr J Walker.
During the year, the director advanced loans totalling £2,844 to the company. At the year end, the balance due to the director was £4,242 (2023 - £1,398). This loan is unsecured, interest free and has no fixed repayment terms.
Page 4