Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 10153816 Mr Dwayne Bartram iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10153816 2024-04-30 10153816 2025-04-30 10153816 2024-05-01 2025-04-30 10153816 frs-core:CurrentFinancialInstruments 2025-04-30 10153816 frs-core:Non-currentFinancialInstruments 2025-04-30 10153816 frs-core:ComputerEquipment 2025-04-30 10153816 frs-core:ComputerEquipment 2024-05-01 2025-04-30 10153816 frs-core:ComputerEquipment 2024-04-30 10153816 frs-core:MotorVehicles 2025-04-30 10153816 frs-core:MotorVehicles 2024-05-01 2025-04-30 10153816 frs-core:MotorVehicles 2024-04-30 10153816 frs-core:PlantMachinery 2025-04-30 10153816 frs-core:PlantMachinery 2024-05-01 2025-04-30 10153816 frs-core:PlantMachinery 2024-04-30 10153816 frs-core:ShareCapital 2025-04-30 10153816 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 10153816 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10153816 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 10153816 frs-bus:SmallEntities 2024-05-01 2025-04-30 10153816 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10153816 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10153816 frs-bus:Director1 2024-05-01 2025-04-30 10153816 frs-bus:Director1 2024-04-30 10153816 frs-bus:Director1 2025-04-30 10153816 frs-countries:EnglandWales 2024-05-01 2025-04-30 10153816 2023-04-30 10153816 2024-04-30 10153816 2023-05-01 2024-04-30 10153816 frs-core:CurrentFinancialInstruments 2024-04-30 10153816 frs-core:Non-currentFinancialInstruments 2024-04-30 10153816 frs-core:ShareCapital 2024-04-30 10153816 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 10153816
Perfect Pickles Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Coastal Accountants Ltd
Chartered Certified Accountants
Office 2 Unit 3 Mitchell Point
Ensign Way, Hamble
Southampton
SO31 4RF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10153816
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,006 10,822
7,006 10,822
CURRENT ASSETS
Stocks 5 5,104 8,372
Debtors 6 21,770 24,356
Cash at bank and in hand 2,800 3,732
29,674 36,460
Creditors: Amounts Falling Due Within One Year 7 (25,880 ) (21,163 )
NET CURRENT ASSETS (LIABILITIES) 3,794 15,297
TOTAL ASSETS LESS CURRENT LIABILITIES 10,800 26,119
Creditors: Amounts Falling Due After More Than One Year 8 (20,974 ) (25,974 )
NET (LIABILITIES)/ASSETS (10,174 ) 145
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (10,274 ) 45
SHAREHOLDERS' FUNDS (10,174) 145
Page 1
Page 2
For the year ending 30 April 2025 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 his 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 Dwayne Bartram
Director
20/06/2025
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
Perfect Pickles Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10153816 . The registered office is E1 Brickyard Industrial Estate Steep Marsh, Petersfield, Hampshire, GU32 2BN.
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. 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 25% straight line
Motor Vehicles 25% straight line
Computer Equipment 25% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 3)
5 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 16,329 7,495 917 24,741
As at 30 April 2025 16,329 7,495 917 24,741
Depreciation
As at 1 May 2024 11,125 2,250 544 13,919
Provided during the period 2,568 1,124 124 3,816
As at 30 April 2025 13,693 3,374 668 17,735
...CONTINUED
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Page 4
Net Book Value
As at 30 April 2025 2,636 4,121 249 7,006
As at 1 May 2024 5,204 5,245 373 10,822
5. Stocks
2025 2024
£ £
Materials 5,104 8,372
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 13,869 14,094
Prepayments and accrued income 2,250 2,250
VAT 5,651 1,962
Director's loan account - 6,050
21,770 24,356
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 19,199 15,113
Bank loans and overdrafts 5,000 5,000
Other taxes and social security 457 -
Other creditors 25 -
Accruals and deferred income 1,050 1,050
Director's loan account 149 -
25,880 21,163
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 20,974 25,974
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2024 Amounts advanced Amounts repaid Amounts written off As at 30 April 2025
£ £ £ £ £
Mr Dwayne Bartram 6,050 - (6,500 ) - -
The above loan is unsecured, interest free and repayable on demand.
Page 4