Acorah Software Products - Accounts Production 16.5.460 false true true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 13045142 Mr Michael Ambrose iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13045142 2023-11-30 13045142 2024-11-30 13045142 2023-12-01 2024-11-30 13045142 frs-core:CurrentFinancialInstruments 2024-11-30 13045142 frs-core:Non-currentFinancialInstruments 2024-11-30 13045142 frs-core:ComputerEquipment 2024-11-30 13045142 frs-core:ComputerEquipment 2023-12-01 2024-11-30 13045142 frs-core:ComputerEquipment 2023-11-30 13045142 frs-core:ShareCapital 2024-11-30 13045142 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 13045142 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 13045142 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 13045142 frs-bus:SmallEntities 2023-12-01 2024-11-30 13045142 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 13045142 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 13045142 frs-bus:Director1 2023-12-01 2024-11-30 13045142 frs-countries:EnglandWales 2023-12-01 2024-11-30 13045142 2022-11-30 13045142 2023-11-30 13045142 2022-12-01 2023-11-30 13045142 frs-core:CurrentFinancialInstruments 2023-11-30 13045142 frs-core:Non-currentFinancialInstruments 2023-11-30 13045142 frs-core:ShareCapital 2023-11-30 13045142 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 13045142
Plant Germplasm Services Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Graver & Co Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13045142
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 178 108
178 108
CURRENT ASSETS
Debtors 5 52 -
Cash at bank and in hand 20,712 21,259
20,764 21,259
Creditors: Amounts Falling Due Within One Year 6 (1,056 ) (1,056 )
NET CURRENT ASSETS (LIABILITIES) 19,708 20,203
TOTAL ASSETS LESS CURRENT LIABILITIES 19,886 20,311
Creditors: Amounts Falling Due After More Than One Year 7 (22,781 ) (21,206 )
NET LIABILITIES (2,895 ) (895 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (2,896 ) (896 )
SHAREHOLDERS' FUNDS (2,895) (895)
Page 1
Page 2
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 Michael Ambrose
Director
28th August 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
Plant Germplasm Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13045142 . The registered office is 8 Links Avenue, Brundall, NR13 5LL.
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. Going Concern Disclosure
The accounts have been prepared on a going concern which may not be appropriate as at the balance sheet date the liabilities exceeded the assets by £2895.06 (£895.00 - 2023). The company meets it's day to day working capital requirements through a loan provided by the shareholder, who is also the director. In light of this ongoing support the director believes that it is appropriate to prepare the accounts on a going concern basis, which assumes that the company will continue in operational existence for the forseeable future.
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 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.
2.4. 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:
Computer Equipment 25% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2023 254
Additions 130
As at 30 November 2024 384
Depreciation
As at 1 December 2023 146
Provided during the period 60
As at 30 November 2024 206
Net Book Value
As at 30 November 2024 178
As at 1 December 2023 108
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 52 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,056 1,056
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Directors loan account 22,781 21,206
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
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