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 12553323 Mrs Anne Goldstein Mr Peter Goldstein iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12553323 2024-03-31 12553323 2025-03-31 12553323 2024-04-01 2025-03-31 12553323 frs-core:Non-currentFinancialInstruments 2025-03-31 12553323 frs-core:FurnitureFittings 2024-04-01 2025-03-31 12553323 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12553323 frs-core:ShareCapital 2025-03-31 12553323 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12553323 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12553323 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 12553323 frs-bus:SmallEntities 2024-04-01 2025-03-31 12553323 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12553323 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12553323 frs-core:CostValuation 2024-03-31 12553323 frs-core:CostValuation 2025-03-31 12553323 frs-bus:Director1 2024-04-01 2025-03-31 12553323 frs-bus:Director2 2024-04-01 2025-03-31 12553323 frs-countries:EnglandWales 2024-04-01 2025-03-31 12553323 2023-03-31 12553323 2024-03-31 12553323 2023-04-01 2024-03-31 12553323 frs-core:Non-currentFinancialInstruments 2024-03-31 12553323 frs-core:ShareCapital 2024-03-31 12553323 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12553323
Patroclo Group Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 12553323
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,636 2,182
Investment Properties 5 563,390 563,390
Investments 6 50 50
565,076 565,622
CURRENT ASSETS
Debtors 367,140 430,341
Cash at bank and in hand 161,282 4,234
528,422 434,575
Creditors: Amounts Falling Due Within One Year (576,705 ) (617,205 )
NET CURRENT ASSETS (LIABILITIES) (48,283 ) (182,630 )
TOTAL ASSETS LESS CURRENT LIABILITIES 516,793 382,992
Creditors: Amounts Falling Due After More Than One Year (410,602 ) (410,602 )
NET ASSETS/(LIABILITIES) 106,191 (27,610 )
CAPITAL AND RESERVES
Called up share capital 7 30 30
Profit and Loss Account 106,161 (27,640 )
SHAREHOLDERS' FUNDS 106,191 (27,610)
Page 1
Page 2
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Peter Goldstein
Director
8th September 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Patroclo Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12553323 . The registered office is 62 Ancient Meadows, Bottisham, Cambridgeshire, CB25 9AX.
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. 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.
2.3. 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:
Freehold At cost
Fixtures & Fittings 25% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Total
£
Cost
As at 1 April 2024 4,891
As at 31 March 2025 4,891
Depreciation
As at 1 April 2024 2,709
Provided during the period 546
As at 31 March 2025 3,255
Net Book Value
As at 31 March 2025 1,636
As at 1 April 2024 2,182
Page 3
Page 4
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 and 31 March 2025 563,390
6. Investments
Total
£
Cost or Valuation
As at 1 April 2024 50
As at 31 March 2025 50
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 50
As at 1 April 2024 50
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 30 30
Page 4