Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 07688375 Mr R Pugh Mrs A Pugh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07688375 2024-06-30 07688375 2025-06-30 07688375 2024-07-01 2025-06-30 07688375 frs-core:CurrentFinancialInstruments 2025-06-30 07688375 frs-core:MotorVehicles 2025-06-30 07688375 frs-core:MotorVehicles 2024-07-01 2025-06-30 07688375 frs-core:MotorVehicles 2024-06-30 07688375 frs-core:PlantMachinery 2025-06-30 07688375 frs-core:PlantMachinery 2024-07-01 2025-06-30 07688375 frs-core:PlantMachinery 2024-06-30 07688375 frs-core:ShareCapital 2025-06-30 07688375 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 07688375 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07688375 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 07688375 frs-bus:SmallEntities 2024-07-01 2025-06-30 07688375 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 07688375 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07688375 frs-bus:Director1 2024-07-01 2025-06-30 07688375 frs-bus:Director2 2024-07-01 2025-06-30 07688375 frs-countries:EnglandWales 2024-07-01 2025-06-30 07688375 2023-06-30 07688375 2024-06-30 07688375 2023-07-01 2024-06-30 07688375 frs-core:CurrentFinancialInstruments 2024-06-30 07688375 frs-core:ShareCapital 2024-06-30 07688375 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 07688375
R & A Pugh Properties Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
R & A Pugh Properties Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—3

Page 1
R & A Pugh Properties Limited
Statement of Financial Position
As At 30 June 2025
Statement of Financial Position
Registered number: 07688375

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 22,420 |  | 19,181
|  |  | 22,420 |  | 19,181
CURRENT ASSETS
Stocks | 5 | 150,000 |  | 150,000 |
Cash at bank and in hand |  | 5,181 |  | 42,886 |
|  | 155,181 |  | 192,886 |
Creditors: Amounts Falling Due Within One Year | 6 | (416,493 ) |  | (329,355 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (261,312 ) |  | (136,469 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (238,892 ) |  | (117,288 )
NET LIABILITIES |  |  | (238,892 ) |  | (117,288 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | (238,992 ) |  | (117,388 )
SHAREHOLDERS' FUNDS |  |  | (238,892) |  | (117,288)

For the year ending 30 June 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 Income Statement.
On behalf of the board

Mr R Pugh Director | Mrs A Pugh Director
16/09/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
R & A Pugh Properties Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
R & A Pugh Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07688375 . The registered office is 40 Hawthorne Drive, Sandbach, Cheshire, CW11 4JH.
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.
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 15,858 | 17,274 | 33,132
Additions | - | 18,000 | 18,000
Disposals | - | (17,274 ) | (17,274 )
As at 30 June 2025 | 15,858 | 18,000 | 33,858
Depreciation
As at 1 July 2024 | 3,965 | 9,986 | 13,951
Provided during the period | 2,973 | 4,500 | 7,473
Disposals | - | (9,986 ) | (9,986 )
As at 30 June 2025 | 6,938 | 4,500 | 11,438

...CONTINUED
Page 2
Page 3
R & A Pugh Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Net Book Value
As at 30 June 2025 | 8,920 | 13,500 | 22,420
As at 1 July 2024 | 11,893 | 7,288 | 19,181

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 150,000 |  | 150,000

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 29 |  | 29
Accruals and deferred income | 884 |  | 840
Directors' loan accounts | 415,580 |  | 328,486
| 416,493 |  | 329,355

7. Share Capital

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

Page 3