Acorah Software Products - Accounts Production 16.3.350 false true true 30 September 2023 22 September 2022 false 1 October 2023 30 September 2024 30 September 2024 14371330 Miss L Langridge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14371330 2023-09-30 14371330 2024-09-30 14371330 2023-10-01 2024-09-30 14371330 frs-core:CurrentFinancialInstruments 2024-09-30 14371330 frs-core:FurnitureFittings 2024-09-30 14371330 frs-core:FurnitureFittings 2023-10-01 2024-09-30 14371330 frs-core:FurnitureFittings 2023-09-30 14371330 frs-core:ShareCapital 2024-09-30 14371330 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 14371330 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 14371330 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 14371330 frs-bus:SmallEntities 2023-10-01 2024-09-30 14371330 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 14371330 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 14371330 frs-bus:Director1 2023-10-01 2024-09-30 14371330 frs-countries:EnglandWales 2023-10-01 2024-09-30 14371330 2022-09-21 14371330 2023-09-30 14371330 2022-09-22 2023-09-30 14371330 frs-core:CurrentFinancialInstruments 2023-09-30 14371330 frs-core:ShareCapital 2023-09-30 14371330 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 14371330
Pourfection LTD
Unaudited Financial Statements
For The Year Ended 30 September 2024
Pourfection LTD
Contents
Contents

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

Page 1
Pourfection LTD
Balance Sheet
As At 30 September 2024
Balance Sheet
Registered number: 14371330

| 30 September 2024 | 30 September 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,708 |  | -
|  |  | 6,708 |  | -
CURRENT ASSETS
Debtors | 5 | 1,750 |  | 1,299 |
Cash at bank and in hand |  | 6,024 |  | - |
|  | 7,774 |  | 1,299 |
Creditors: Amounts Falling Due Within One Year | 6 | (151,098 ) |  | (70,130 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (143,324 ) |  | (68,831 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (136,616 ) |  | (68,831 )
NET LIABILITIES |  |  | (136,616 ) |  | (68,831 )
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | (136,716 ) |  | (68,931 )
SHAREHOLDERS' FUNDS |  |  | (136,616) |  | (68,831)

For the year ending 30 September 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 her 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

Miss L Langridge Director
18/09/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Pourfection LTD
Notes to the Financial Statements
For The Year Ended 30 September 2024
Notes to the Financial Statements
1. General Information
Pourfection LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14371330 . The registered office is 26 Verulam Road, St. Albans, AL3 4DE.
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 Directors believe that the Company has adequate business and financial resources to continue to trade for more than 12 months after the financial statements are authorised, and meet its liabilities and obligations as they fall due. Therefore, the Directors continue to adopt the going concern basis of accounting in preparing the financial statements.
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:

Fixtures & Fittings | 25% on cost

3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 5)
4 5
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 October 2023 | -
Additions | 7,000
As at 30 September 2024 | 7,000
Depreciation
As at 1 October 2023 | -
Provided during the period | 292
As at 30 September 2024 | 292
Net Book Value
As at 30 September 2024 | 6,708
As at 1 October 2023 | -

Page 2
Page 3
Pourfection LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2024
5. Debtors

| 30 September 2024 |  | 30 September 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,750 |  | -
Other debtors | - |  | 100
VAT | - |  | 1,199
| 1,750 |  | 1,299

6. Creditors: Amounts Falling Due Within One Year

| 30 September 2024 |  | 30 September 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,038 |  | -
Bank loans and overdrafts | - |  | 23
Other taxes and social security | 19,310 |  | 9,886
VAT | 6,990 |  | -
Other creditors | 3,303 |  | 4,117
Amounts owed to group undertakings | 120,457 |  | 56,104
| 151,098 |  | 70,130

7. Related Party Transactions
As at 30 September 2024 Pourfection LTD owed Chalk & Lemon Limited £121,807.
Both Pourfection LTD and Chalk & Lemon Limited have the same shareholder, Mr A Frankl.
Page 3