Acorah Software Products - Accounts Production 16.4.675 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 09323862 Mr Paul Smales iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09323862 2023-11-30 09323862 2024-11-30 09323862 2023-12-01 2024-11-30 09323862 frs-core:MotorVehicles 2024-11-30 09323862 frs-core:MotorVehicles 2023-12-01 2024-11-30 09323862 frs-core:MotorVehicles 2023-11-30 09323862 frs-core:ShareCapital 2024-11-30 09323862 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09323862 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 09323862 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 09323862 frs-bus:SmallEntities 2023-12-01 2024-11-30 09323862 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 09323862 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 09323862 frs-core:CostValuation 2023-11-30 09323862 frs-core:CostValuation 2024-11-30 09323862 frs-core:ProvisionsForImpairmentInvestments 2023-11-30 09323862 frs-core:ProvisionsForImpairmentInvestments 2024-11-30 09323862 frs-bus:Director1 2023-12-01 2024-11-30 09323862 frs-countries:EnglandWales 2023-12-01 2024-11-30 09323862 2022-11-30 09323862 2023-11-30 09323862 2022-12-01 2023-11-30 09323862 frs-core:CurrentFinancialInstruments 2023-11-30 09323862 frs-core:ShareCapital 2023-11-30 09323862 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 09323862
PVR Contracting Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09323862
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,001 -
Investments 5 100 100
27,101 100
CURRENT ASSETS
Debtors 6 335,647 282,286
Cash at bank and in hand 89,916 5,839
425,563 288,125
Creditors: Amounts Falling Due Within One Year 7 (1,798 ) (1,711 )
NET CURRENT ASSETS (LIABILITIES) 423,765 286,414
TOTAL ASSETS LESS CURRENT LIABILITIES 450,866 286,514
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,750 ) -
NET ASSETS 444,116 286,514
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 444,016 286,414
SHAREHOLDERS' FUNDS 444,116 286,514
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For the year ending 30 November 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 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 Paul Smales
Director
28 July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PVR Contracting Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09323862 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period.  These estimates and assumptions are based on management's best knowledge of the amount, events or actions.  Actual results may differ from those amounts.
Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.
2.3. Turnover
Turnover represents net invoiced sales of services, excluding value added tax.
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:
Motor Vehicles 25% Reducing balance
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
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4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 December 2023 -
Additions 36,001
As at 30 November 2024 36,001
Depreciation
As at 1 December 2023 -
Provided during the period 9,000
As at 30 November 2024 9,000
Net Book Value
As at 30 November 2024 27,001
As at 1 December 2023 -
5. Investments
Subsidiaries
£
Cost
As at 1 December 2023 100
As at 30 November 2024 100
Provision
As at 1 December 2023 -
As at 30 November 2024 -
Net Book Value
As at 30 November 2024 100
As at 1 December 2023 100
6. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 328,447 282,286
Other debtors 7,200 -
335,647 282,286
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 158
Other creditors 1,798 1,519
Taxation and social security - 34
1,798 1,711
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
At the year end the company owed £947 (2023: £1,299) to the director.
Page 5