Acorah Software Products - Accounts Production 16.4.675 false true true false 8 January 2024 31 March 2025 31 March 2025 15396792 Mr P Norman Mrs C Norman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15396792 2024-01-07 15396792 2025-03-31 15396792 2024-01-08 2025-03-31 15396792 frs-core:CurrentFinancialInstruments 2025-03-31 15396792 frs-core:ShareCapital 2025-03-31 15396792 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 15396792 frs-bus:PrivateLimitedCompanyLtd 2024-01-08 2025-03-31 15396792 frs-bus:FilletedAccounts 2024-01-08 2025-03-31 15396792 frs-bus:SmallEntities 2024-01-08 2025-03-31 15396792 frs-bus:AuditExempt-NoAccountantsReport 2024-01-08 2025-03-31 15396792 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-08 2025-03-31 15396792 frs-bus:Director1 2024-01-08 2025-03-31 15396792 frs-bus:Director2 2024-01-08 2025-03-31 15396792 frs-countries:EnglandWales 2024-01-08 2025-03-31
Registered number: 15396792
PCSM Consulting Limited
Unaudited Financial Statements
For the Period 8 January 2024 to 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15396792
31 March 2025
Notes £ £
CURRENT ASSETS
Debtors 4 47,149
Cash at bank and in hand 8,015
55,164
Creditors: Amounts Falling Due Within One Year 5 (41,804 )
NET CURRENT ASSETS (LIABILITIES) 13,360
TOTAL ASSETS LESS CURRENT LIABILITIES 13,360
NET ASSETS 13,360
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account 13,260
SHAREHOLDERS' FUNDS 13,360
For the period 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 P Norman
Director
31/07/2025
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
PCSM Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15396792 . The registered office is 11 Woodside Road, Poole, Dorset, BH14 9JH.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
After reviewing the company’s forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
2.3. 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 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.
2.4. Financial Instruments
The company has elected to apply the provisionf of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instrument Issues' of FRS 102 to all of its financial instruments.
Basic financial assets
Basic financial assets, including trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.
Basic financial liabilities
Basic financial liabilities, including trade and other payables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the  present value of the future receipts discounted at a market rate of interest.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
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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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Debtors
31 March 2025
£
Due within one year
Trade debtors 27,220
Other debtors 19,929
47,149
5. Creditors: Amounts Falling Due Within One Year
31 March 2025
£
Trade creditors 6,037
Other creditors 1,383
Taxation and social security 34,384
41,804
6. Share Capital
31 March 2025
£
Allotted, Called up and fully paid 100
7. Related Party Transactions
At the balance sheet date, the directors owed the company £19,807. No interest has been changed and it has been repaid since the year end.
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