Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 06311614 Mrs J A O'Connor Mr R O'Connor Mr R O'Connor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06311614 2023-12-31 06311614 2024-12-31 06311614 2024-01-01 2024-12-31 06311614 frs-core:CurrentFinancialInstruments 2024-12-31 06311614 frs-core:Non-currentFinancialInstruments 2024-12-31 06311614 frs-core:ComputerEquipment 2024-12-31 06311614 frs-core:ComputerEquipment 2024-01-01 2024-12-31 06311614 frs-core:ComputerEquipment 2023-12-31 06311614 frs-core:FurnitureFittings 2024-12-31 06311614 frs-core:FurnitureFittings 2024-01-01 2024-12-31 06311614 frs-core:FurnitureFittings 2023-12-31 06311614 frs-core:PlantMachinery 2024-12-31 06311614 frs-core:PlantMachinery 2024-01-01 2024-12-31 06311614 frs-core:PlantMachinery 2023-12-31 06311614 frs-core:WithinOneYear 2024-12-31 06311614 frs-core:ShareCapital 2024-12-31 06311614 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06311614 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06311614 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 06311614 frs-bus:SmallEntities 2024-01-01 2024-12-31 06311614 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06311614 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 06311614 frs-bus:OrdinaryShareClass2 2024-01-01 2024-12-31 06311614 frs-bus:OrdinaryShareClass2 2024-12-31 06311614 frs-bus:OrdinaryShareClass3 2024-01-01 2024-12-31 06311614 frs-bus:OrdinaryShareClass3 2024-12-31 06311614 frs-bus:OrdinaryShareClass4 2024-01-01 2024-12-31 06311614 frs-bus:OrdinaryShareClass4 2024-12-31 06311614 frs-bus:Director1 2024-01-01 2024-12-31 06311614 frs-bus:Director1 2023-12-31 06311614 frs-bus:Director1 2024-12-31 06311614 frs-bus:Director2 2024-01-01 2024-12-31 06311614 frs-bus:Director2 2023-12-31 06311614 frs-bus:Director2 2024-12-31 06311614 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 06311614 frs-countries:EnglandWales 2024-01-01 2024-12-31 06311614 2022-12-31 06311614 2023-12-31 06311614 2023-01-01 2023-12-31 06311614 frs-core:CurrentFinancialInstruments 2023-12-31 06311614 frs-core:Non-currentFinancialInstruments 2023-12-31 06311614 frs-core:WithinOneYear 2023-12-31 06311614 frs-core:ShareCapital 2023-12-31 06311614 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 06311614 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 06311614 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 06311614 frs-bus:OrdinaryShareClass4 2023-01-01 2023-12-31
Registered number: 06311614
Pro Structures Limited
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Company Information 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mrs J A O'Connor
Mr R O'Connor
Secretary Mr R O'Connor
Company Number 06311614
Registered Office 44a Westerleigh Road
Downend
Bristol
BS16 6AH
Accountants Farquhar Partnership Limited
151 Whiteladies Road
Clifton
Bristol
BS8 2RA
Page 1
Page 2
Statement of Financial Position
Registered number: 06311614
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,261 865
1,261 865
CURRENT ASSETS
Debtors 5 65,112 68,649
Cash at bank and in hand 14,860 5,811
79,972 74,460
Creditors: Amounts Falling Due Within One Year 6 (45,825 ) (71,967 )
NET CURRENT ASSETS (LIABILITIES) 34,147 2,493
TOTAL ASSETS LESS CURRENT LIABILITIES 35,408 3,358
Creditors: Amounts Falling Due After More Than One Year 7 (15,400 ) (23,800 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (6,216 ) -
NET ASSETS/(LIABILITIES) 13,792 (20,442 )
CAPITAL AND RESERVES
Called up share capital 9 202 202
Income Statement 13,590 (20,644 )
SHAREHOLDERS' FUNDS 13,792 (20,442)
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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 Income Statement.
On behalf of the board
Mr R O'Connor
Director
30/06/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
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Notes to the Financial Statements
1. General Information
Pro Structures Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06311614 . The registered office is 44a Westerleigh Road, Downend, Bristol, BS16 6AH.
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, excluding discounts, rebates and value added tax. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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
Fixtures & Fittings 25% Straight line
Computer Equipment 20% Straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 7)
4 7
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 947 434 4,318 5,699
Additions - - 1,034 1,034
Disposals (587 ) (319 ) (413 ) (1,319 )
As at 31 December 2024 360 115 4,939 5,414
Depreciation
As at 1 January 2024 783 333 3,718 4,834
Provided during the period 37 15 417 469
Disposals (586 ) (319 ) (245 ) (1,150 )
As at 31 December 2024 234 29 3,890 4,153
Net Book Value
As at 31 December 2024 126 86 1,049 1,261
As at 1 January 2024 164 101 600 865
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 15,008 18,294
Prepayments and accrued income 9,486 13,190
Other debtors 36,634 37,165
Corporation tax recoverable assets 3,984 -
65,112 68,649
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 14,547 19,289
Bank loans and overdrafts 8,400 24,582
Corporation tax 2,015 -
Other taxes and social security 16,650 23,731
Other creditors 1,526 1,683
Accruals and deferred income 2,687 2,682
45,825 71,967
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 15,400 23,800
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8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 6,216 -
9. Share Capital
2024 2023
Allotted, called up and fully paid £ £
200 Ordinary A shares of £ 1.00 each 200 200
1 Ordinary B shares of £ 1.00 each 1 1
1 Ordinary C shares of £ 1.00 each 1 1
202 202
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 6,600 6,600
6,600 6,600
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mrs Jennifer Anne O'Connor 9,772 8,405 9,313 - 8,865
Mr Ronald O'Connor 17,190 39,179 38,801 - 17,567
The above loan is unsecured, interest free and repayable on demand.
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