Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 10379232 Mr Tomasz Werner Mrs Sylwia Werner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10379232 2023-09-30 10379232 2024-09-30 10379232 2023-10-01 2024-09-30 10379232 frs-core:CurrentFinancialInstruments 2024-09-30 10379232 frs-core:Non-currentFinancialInstruments 2024-09-30 10379232 frs-core:ComputerEquipment 2024-09-30 10379232 frs-core:ComputerEquipment 2023-10-01 2024-09-30 10379232 frs-core:ComputerEquipment 2023-09-30 10379232 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-01 2024-09-30 10379232 frs-core:MotorVehicles 2024-09-30 10379232 frs-core:MotorVehicles 2023-10-01 2024-09-30 10379232 frs-core:MotorVehicles 2023-09-30 10379232 frs-core:OtherResidualIntangibleAssets 2024-09-30 10379232 frs-core:OtherResidualIntangibleAssets 2023-09-30 10379232 frs-core:PlantMachinery 2024-09-30 10379232 frs-core:PlantMachinery 2023-10-01 2024-09-30 10379232 frs-core:PlantMachinery 2023-09-30 10379232 frs-core:ShareCapital 2024-09-30 10379232 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10379232 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10379232 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 10379232 frs-bus:SmallEntities 2023-10-01 2024-09-30 10379232 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10379232 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 10379232 frs-bus:Director1 2023-10-01 2024-09-30 10379232 frs-bus:Director2 2023-10-01 2024-09-30 10379232 frs-countries:EnglandWales 2023-10-01 2024-09-30 10379232 2022-09-30 10379232 2023-09-30 10379232 2022-10-01 2023-09-30 10379232 frs-core:CurrentFinancialInstruments 2023-09-30 10379232 frs-core:Non-currentFinancialInstruments 2023-09-30 10379232 frs-core:ShareCapital 2023-09-30 10379232 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 10379232
PER4BUILD LTD
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10379232
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,795 2,795
Tangible Assets 5 2,927 3,315
5,722 6,110
CURRENT ASSETS
Debtors 6 6,361 7,509
Cash at bank and in hand 2,139 1,935
8,500 9,444
Creditors: Amounts Falling Due Within One Year 7 (4,141 ) (4,871 )
NET CURRENT ASSETS (LIABILITIES) 4,359 4,573
TOTAL ASSETS LESS CURRENT LIABILITIES 10,081 10,683
Creditors: Amounts Falling Due After More Than One Year 8 (969 ) (2,199 )
NET ASSETS 9,112 8,484
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 9,012 8,384
SHAREHOLDERS' FUNDS 9,112 8,484
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Page 2
For the year ending 30 September 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 Tomasz Werner
Director
Mrs Sylwia Werner
Director
17/06/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
PER4BUILD LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10379232 . The registered office is 99 RAVENSBOURNE GARDENS, ILFORD, IG5 0XQ.
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 - Other Intangible
Other intangible assets are .... 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 WDV
Motor Vehicles WDV
Computer Equipment WDV
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 1 October 2023 2,795
As at 30 September 2024 2,795
Net Book Value
As at 30 September 2024 2,795
As at 1 October 2023 2,795
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 5,144 1,000 666 6,810
Additions - - 179 179
As at 30 September 2024 5,144 1,000 845 6,989
Depreciation
As at 1 October 2023 2,837 394 264 3,495
Provided during the period 415 48 104 567
As at 30 September 2024 3,252 442 368 4,062
Net Book Value
As at 30 September 2024 1,892 558 477 2,927
As at 1 October 2023 2,307 606 402 3,315
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 135 130
Other debtors 5,820 6,903
Amounts owed by other participating interests 69 99
6,024 7,132
Due after more than one year
Amounts owed by other participating interests 337 377
6,361 7,509
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (2 )
Bank loans and overdrafts 1,200 1,200
Other creditors 2,596 2,224
Accruals and deferred income 8 8
Directors' loan accounts - 1,064
Amounts owed to other participating interests 337 377
4,141 4,871
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 900 2,100
Amounts owed to other participating interests 69 99
969 2,199
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5