Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 05039208 John Walsh Gillian Choyce Richard Walker Mark Illidge Lauren Siddall Millye Stones Dominic Pegg Matthew Godson Jayne Robinson Gillian Choyce iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05039208 2023-10-31 05039208 2024-10-31 05039208 2023-11-01 2024-10-31 05039208 frs-core:CurrentFinancialInstruments 2024-10-31 05039208 frs-core:Non-currentFinancialInstruments 2024-10-31 05039208 frs-core:FurnitureFittings 2024-10-31 05039208 frs-core:FurnitureFittings 2023-11-01 2024-10-31 05039208 frs-core:FurnitureFittings 2023-10-31 05039208 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 05039208 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 05039208 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 05039208 frs-core:PlantMachinery 2024-10-31 05039208 frs-core:PlantMachinery 2023-11-01 2024-10-31 05039208 frs-core:PlantMachinery 2023-10-31 05039208 frs-core:OtherReservesSubtotal 2024-10-31 05039208 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 05039208 frs-bus:CompanyLimitedByGuarantee 2023-11-01 2024-10-31 05039208 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 05039208 frs-bus:SmallEntities 2023-11-01 2024-10-31 05039208 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 05039208 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 05039208 frs-bus:Director1 2023-11-01 2024-10-31 05039208 frs-bus:Director2 2023-11-01 2024-10-31 05039208 frs-bus:Director3 2023-11-01 2024-10-31 05039208 frs-bus:Director4 2023-11-01 2024-10-31 05039208 frs-bus:Director5 2023-11-01 2024-10-31 05039208 frs-bus:Director6 2023-11-01 2024-10-31 05039208 frs-bus:Director7 2023-11-01 2024-10-31 05039208 frs-bus:Director8 2023-11-01 2024-10-31 05039208 frs-bus:Director9 2023-11-01 2024-10-31 05039208 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 05039208 1 2023-11-01 2024-10-31 05039208 frs-countries:EnglandWales 2023-11-01 2024-10-31 05039208 2022-10-31 05039208 2023-10-31 05039208 2022-11-01 2023-10-31 05039208 frs-core:CurrentFinancialInstruments 2023-10-31 05039208 frs-core:Non-currentFinancialInstruments 2023-10-31 05039208 frs-core:OtherReservesSubtotal 2023-10-31 05039208 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 05039208 1 2022-11-01 2023-10-31
Registered number: 05039208
PSLC (By Guarantee) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05039208
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 971,328 1,002,280
971,328 1,002,280
CURRENT ASSETS
Debtors 5 43,538 33,263
Cash at bank and in hand 16,530 1,046
60,068 34,309
Creditors: Amounts Falling Due Within One Year 6 (29,351 ) (33,318 )
NET CURRENT ASSETS (LIABILITIES) 30,717 991
TOTAL ASSETS LESS CURRENT LIABILITIES 1,002,045 1,003,271
Creditors: Amounts Falling Due After More Than One Year 7 (131,068 ) (114,714 )
NET ASSETS 870,977 888,557
RESERVES
Other reserves 651,119 651,119
Income and Expenditure Account 219,858 237,438
MEMBERS' FUNDS 870,977 888,557
Page 1
Page 2
For the year 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 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 Income and Expenditure Account.
On behalf of the board
Jayne Robinson
Director
01/04/2025
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
PSLC (By Guarantee) Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 05039208 . The registered office is Stuart Road, Pontefract, WF8 4PQ.
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.
2.3. 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:
Leasehold 4% straight line
Plant & Machinery 15% reducing balance
Fixtures & Fittings 15% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 9 10
Operational 9 10
18 20
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2023 1,161,404 359,096 39,399 1,559,899
As at 31 October 2024 1,161,404 359,096 39,399 1,559,899
Depreciation
As at 1 November 2023 295,668 231,926 30,025 557,619
Provided during the period 15,620 13,384 1,948 30,952
As at 31 October 2024 311,288 245,310 31,973 588,571
Net Book Value
As at 31 October 2024 850,116 113,786 7,426 971,328
As at 1 November 2023 865,736 127,170 9,374 1,002,280
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 29,965 20,687
Amounts owed by subsidiaries 13,573 12,576
43,538 33,263
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,510 2,380
Bank loans and overdrafts - 11,816
Other taxes and social security 6,216 7,783
Other creditors 11,791 9,447
Accruals and deferred income 4,834 1,892
29,351 33,318
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 131,068 114,714
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 4