Acorah Software Products - Accounts Production 16.5.460 true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09749496 Joanna Nicholas James Nicholas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09749496 2024-03-31 09749496 2025-03-31 09749496 2024-04-01 2025-03-31 09749496 frs-core:CurrentFinancialInstruments 2025-03-31 09749496 frs-core:Non-currentFinancialInstruments 2025-03-31 09749496 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09749496 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09749496 frs-core:PlantMachinery 2024-04-01 2025-03-31 09749496 frs-core:ShareCapital 2025-03-31 09749496 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09749496 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09749496 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09749496 frs-bus:SmallEntities 2024-04-01 2025-03-31 09749496 frs-bus:EntityNoLongerTradingButTradedInPast 2024-04-01 2025-03-31 09749496 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09749496 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09749496 frs-bus:Director1 2024-04-01 2025-03-31 09749496 frs-bus:Director2 2024-04-01 2025-03-31 09749496 frs-countries:EnglandWales 2024-04-01 2025-03-31 09749496 2023-03-31 09749496 2024-03-31 09749496 2023-04-01 2024-03-31 09749496 frs-core:CurrentFinancialInstruments 2024-03-31 09749496 frs-core:Non-currentFinancialInstruments 2024-03-31 09749496 frs-core:ShareCapital 2024-03-31 09749496 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09749496
Pro Tessellate Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Pro Tessellate Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Pro Tessellate Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 09749496

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Cash at bank and in hand |  | 83 |  | 83 |
|  | 83 |  | 83 |
Creditors: Amounts Falling Due Within One Year | 4 | (10,680 ) |  | (10,680 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (10,597 ) |  | (10,597 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (10,597 ) |  | (10,597 )
Creditors: Amounts Falling Due After More Than One Year | 5 |  | (16,788 ) |  | (16,788 )
NET LIABILITIES |  |  | (27,385 ) |  | (27,385 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | (27,485 ) |  | (27,485 )
SHAREHOLDERS' FUNDS |  |  | (27,385) |  | (27,385)

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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

James Nicholas Director
2 September 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Pro Tessellate Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Pro Tessellate Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09749496 . The registered office is 20 Johnsons Field, Olney, Buckinghamshire, MK46 5JF.
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 director has prepared the financial statements on the going concern basis.
The director has expressed a willingness to continue to financially support the company in the near future, should the company require the director to do so. On this basis the director considers the preparation of the financial statements on a going concern basis to be most appropriate.
2.2. 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 | 15% straight line on cost
Fixtures & Fittings | 25% straight line on cost
Computer Equipment | 25% straight line on cost

2.3. 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 year 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 asset reflects 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 year was 2 (2024: 2)
2 2
4. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 7,759 |  | 7,759
Other creditors | 2,921 |  | 2,921
| 10,680 |  | 10,680

Page 2
Page 3
Pro Tessellate Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 16,788 |  | 16,788

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 3