Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 March 2025 31 March 2025 05655386 Mr Gary Wallace-Potter Melanie Wallace-Potter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05655386 2023-12-31 05655386 2025-03-31 05655386 2024-01-01 2025-03-31 05655386 frs-core:CurrentFinancialInstruments 2025-03-31 05655386 frs-core:FurnitureFittings 2025-03-31 05655386 frs-core:FurnitureFittings 2024-01-01 2025-03-31 05655386 frs-core:FurnitureFittings 2023-12-31 05655386 frs-core:NetGoodwill 2025-03-31 05655386 frs-core:NetGoodwill 2024-01-01 2025-03-31 05655386 frs-core:NetGoodwill 2023-12-31 05655386 frs-core:MotorVehicles 2025-03-31 05655386 frs-core:MotorVehicles 2024-01-01 2025-03-31 05655386 frs-core:MotorVehicles 2023-12-31 05655386 frs-core:PlantMachinery 2025-03-31 05655386 frs-core:PlantMachinery 2024-01-01 2025-03-31 05655386 frs-core:PlantMachinery 2023-12-31 05655386 frs-core:ShareCapital 2025-03-31 05655386 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05655386 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2025-03-31 05655386 frs-bus:FilletedAccounts 2024-01-01 2025-03-31 05655386 frs-bus:SmallEntities 2024-01-01 2025-03-31 05655386 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2025-03-31 05655386 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2025-03-31 05655386 frs-bus:Director1 2024-01-01 2025-03-31 05655386 frs-bus:CompanySecretary1 2024-01-01 2025-03-31 05655386 frs-countries:EnglandWales 2024-01-01 2025-03-31 05655386 2022-12-31 05655386 2023-12-31 05655386 2023-01-01 2023-12-31 05655386 frs-core:CurrentFinancialInstruments 2023-12-31 05655386 frs-core:ShareCapital 2023-12-31 05655386 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 05655386
Specialised Pneumatics Training Limited
Unaudited Financial Statements
For the Period 1 January 2024 to 31 March 2025
Green & Peter(UK) Ltd
Specialised Pneumatics Training Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Specialised Pneumatics Training Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05655386

| 31 March 2025 | 31 December 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,211 |  | 4,813
Tangible Assets | 5 |  | 7,172 |  | 6,447
|  |  | 11,383 |  | 11,260
Creditors: Amounts Falling Due Within One Year | 6 | (12,592 ) |  | (31,624 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (12,592 ) |  | (31,624 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,209 ) |  | (20,364 )
NET LIABILITIES |  |  | (1,209 ) |  | (20,364 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (1,309 ) |  | (20,464 )
SHAREHOLDERS' FUNDS |  |  | (1,209) |  | (20,364)

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 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 Gary Wallace-Potter Director
03/09/2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Specialised Pneumatics Training Limited
Notes to the Financial Statements
For the Period 1 January 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
Specialised Pneumatics Training Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05655386 . The registered office is The Limes, 1339 High Road, London, N20 9HR.
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
These accounts have been prepared on a going concern basis with the continued support of the director.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and
the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the
date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated
amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to
the Profit and loss account over its useful economic life.
2.5. 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 | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2023: 1)
1 1
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Specialised Pneumatics Training Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2024 to 31 March 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2024 | 27,390
As at 31 March 2025 | 27,390
Amortisation
As at 1 January 2024 | 22,577
Provided during the period | 602
As at 31 March 2025 | 23,179
Net Book Value
As at 31 March 2025 | 4,211
As at 1 January 2024 | 4,813

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2024 | 12,592 | 4,856 | 1,013 | 18,461
Additions | 2,579 | - | - | 2,579
As at 31 March 2025 | 15,171 | 4,856 | 1,013 | 21,040
Depreciation
As at 1 January 2024 | 7,008 | 4,208 | 798 | 12,014
Provided during the period | 1,692 | 122 | 40 | 1,854
As at 31 March 2025 | 8,700 | 4,330 | 838 | 13,868
Net Book Value
As at 31 March 2025 | 6,471 | 526 | 175 | 7,172
As at 1 January 2024 | 5,584 | 648 | 215 | 6,447

6. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,909 |  | 411
VAT | 507 |  | 754
Accruals and deferred income | 1,500 |  | 1,800
Director's loan account | 7,676 |  | 28,659
| 12,592 |  | 31,624

Page 3
Page 4
Specialised Pneumatics Training Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2024 to 31 March 2025
7. Share Capital

| 31 March 2025 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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