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 04225511 G Alder K Theakston D Fanthorpe G Alder iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04225511 2024-03-31 04225511 2025-03-31 04225511 2024-04-01 2025-03-31 04225511 frs-core:CurrentFinancialInstruments 2025-03-31 04225511 frs-core:Non-currentFinancialInstruments 2025-03-31 04225511 frs-core:MotorVehicles 2025-03-31 04225511 frs-core:MotorVehicles 2024-04-01 2025-03-31 04225511 frs-core:MotorVehicles 2024-03-31 04225511 frs-core:PlantMachinery 2025-03-31 04225511 frs-core:PlantMachinery 2024-04-01 2025-03-31 04225511 frs-core:PlantMachinery 2024-03-31 04225511 frs-core:ShareCapital 2025-03-31 04225511 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04225511 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04225511 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04225511 frs-bus:SmallEntities 2024-04-01 2025-03-31 04225511 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04225511 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04225511 frs-bus:Director1 2024-04-01 2025-03-31 04225511 frs-bus:Director1 2024-03-31 04225511 frs-bus:Director1 2025-03-31 04225511 frs-bus:Director2 2024-04-01 2025-03-31 04225511 frs-bus:Director3 2024-04-01 2025-03-31 04225511 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04225511 frs-countries:EnglandWales 2024-04-01 2025-03-31 04225511 2023-03-31 04225511 2024-03-31 04225511 2023-04-01 2024-03-31 04225511 frs-core:CurrentFinancialInstruments 2024-03-31 04225511 frs-core:Non-currentFinancialInstruments 2024-03-31 04225511 frs-core:ShareCapital 2024-03-31 04225511 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04225511
Pro-Active Maintenance Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Pro-Active Maintenance Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Pro-Active Maintenance Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04225511

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,517 |  | 9,359
|  |  | 10,517 |  | 9,359
CURRENT ASSETS
Debtors | 5 | 180,331 |  | 129,782 |
Cash at bank and in hand |  | 60,258 |  | 109,353 |
|  | 240,589 |  | 239,135 |
Creditors: Amounts Falling Due Within One Year | 6 | (138,582 ) |  | (142,716 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 102,007 |  | 96,419
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 112,524 |  | 105,778
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (600 ) |  | (3,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,600 ) |  | (2,300 )
NET ASSETS |  |  | 109,324 |  | 100,478
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 109,224 |  | 100,378
SHAREHOLDERS' FUNDS |  |  | 109,324 |  | 100,478

Page 1
Page 2
Pro-Active Maintenance Limited
Balance Sheet (continued)
As At 31 March 2025
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.
On behalf of the board

G Alder Director
12/09/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Pro-Active Maintenance Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Pro-Active Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04225511 . The registered office is Craigmore, 73 Main Street, Farnhill, Keighley, BD20 9BJ.
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:

Plant & Machinery | 25% Reducing balance
Motor Vehicles | 25% Reducing balance

2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12
‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to
the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the company after deducting all of its liabilities.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Pro-Active Maintenance Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs
are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are
received.
Termination benefits are recognised immediately as an expense when the company is demonstrably
committed to terminate the employment of an employee or to provide termination benefits.
2.8. Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2.9. Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 7)
8 7
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Pro-Active Maintenance Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 21,842 | 45,792 | 67,634
Additions | 4,269 | - | 4,269
Disposals | (605 ) | - | (605 )
As at 31 March 2025 | 25,506 | 45,792 | 71,298
Depreciation
As at 1 April 2024 | 18,132 | 40,143 | 58,275
Provided during the period | 1,221 | 1,285 | 2,506
As at 31 March 2025 | 19,353 | 41,428 | 60,781
Net Book Value
As at 31 March 2025 | 6,153 | 4,364 | 10,517
As at 1 April 2024 | 3,710 | 5,649 | 9,359

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 120,035 |  | 129,782
Other debtors | 60,296 |  | -
| 180,331 |  | 129,782

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 62,897 |  | 56,611
Bank loans and overdrafts | 2,400 |  | 2,400
Other creditors | 15,532 |  | 17,058
Taxation and social security | 57,753 |  | 66,647
| 138,582 |  | 142,716

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 600 |  | 3,000

8. Share Capital

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

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Pro-Active Maintenance Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Gary Alder | 5,349 | 34,191 | 35,374 | - | 4,166

The above loans are unsecured, interest free and repayable on demand.
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