Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11238173 Mr C J Stott Mrs S E Stott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11238173 2024-03-31 11238173 2025-03-31 11238173 2024-04-01 2025-03-31 11238173 frs-core:CurrentFinancialInstruments 2025-03-31 11238173 frs-core:ComputerEquipment 2025-03-31 11238173 frs-core:ComputerEquipment 2024-04-01 2025-03-31 11238173 frs-core:ComputerEquipment 2024-03-31 11238173 frs-core:FurnitureFittings 2025-03-31 11238173 frs-core:FurnitureFittings 2024-04-01 2025-03-31 11238173 frs-core:FurnitureFittings 2024-03-31 11238173 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 11238173 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 11238173 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 11238173 frs-core:WithinOneYear 2025-03-31 11238173 frs-core:ShareCapital 2025-03-31 11238173 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11238173 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11238173 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11238173 frs-bus:SmallEntities 2024-04-01 2025-03-31 11238173 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11238173 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11238173 frs-bus:Director1 2024-04-01 2025-03-31 11238173 frs-bus:Director2 2024-04-01 2025-03-31 11238173 frs-countries:EnglandWales 2024-04-01 2025-03-31 11238173 2023-03-31 11238173 2024-03-31 11238173 2023-04-01 2024-03-31 11238173 frs-core:CurrentFinancialInstruments 2024-03-31 11238173 frs-core:WithinOneYear 2024-03-31 11238173 frs-core:ShareCapital 2024-03-31 11238173 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11238173
Pareto Marketing Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 11238173
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,865 16,438
15,865 16,438
CURRENT ASSETS
Debtors 5 2,635 3,856
Cash at bank and in hand 28,681 44,348
31,316 48,204
Creditors: Amounts Falling Due Within One Year 6 (11,150 ) (7,602 )
NET CURRENT ASSETS (LIABILITIES) 20,166 40,602
TOTAL ASSETS LESS CURRENT LIABILITIES 36,031 57,040
PROVISIONS FOR LIABILITIES
Deferred Taxation (326 ) (435 )
NET ASSETS 35,705 56,605
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 35,703 56,603
SHAREHOLDERS' FUNDS 35,705 56,605
For the year ending 31 March 2025 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 C J Stott
Director
4 August 2025
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Pareto Marketing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11238173 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:
Freehold None
Fixtures and fittings 25% reducing balance
Computer equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
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2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Fixtures and fittings Computer equipment Total
£ £ £ £
Cost
As at 1 April 2024 14,150 1,596 3,716 19,462
As at 31 March 2025 14,150 1,596 3,716 19,462
Depreciation
As at 1 April 2024 - 1,102 1,922 3,024
Provided during the period - 449 124 573
As at 31 March 2025 - 1,551 2,046 3,597
Net Book Value
As at 31 March 2025 14,150 45 1,670 15,865
As at 1 April 2024 14,150 494 1,794 16,438
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,800 3,600
Other debtors 835 256
2,635 3,856
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 2,497 1,593
Taxation and social security 8,653 6,009
11,150 7,602
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 2,649 1,497
2,649 1,497
9. Related Party Transactions
No material transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and republic of Ireland
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