Acorah Software Products - Accounts Production 16.5.460 false true false 15 May 2024 31 May 2025 31 May 2025 15722247 Mr Ponkaran Nadarajah Mrs Krishanthini Ponkaran iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15722247 2024-05-14 15722247 2025-05-31 15722247 2024-05-15 2025-05-31 15722247 frs-core:CurrentFinancialInstruments 2025-05-31 15722247 frs-core:Non-currentFinancialInstruments 2025-05-31 15722247 frs-core:FurnitureFittings 2025-05-31 15722247 frs-core:FurnitureFittings 2024-05-15 2025-05-31 15722247 frs-core:FurnitureFittings 2024-05-14 15722247 frs-core:NetGoodwill 2025-05-31 15722247 frs-core:NetGoodwill 2024-05-15 2025-05-31 15722247 frs-core:NetGoodwill 2024-05-14 15722247 frs-core:ShareCapital 2025-05-31 15722247 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 15722247 frs-bus:PrivateLimitedCompanyLtd 2024-05-15 2025-05-31 15722247 frs-bus:FilletedAccounts 2024-05-15 2025-05-31 15722247 frs-bus:SmallEntities 2024-05-15 2025-05-31 15722247 frs-bus:AuditExempt-NoAccountantsReport 2024-05-15 2025-05-31 15722247 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-15 2025-05-31 15722247 frs-bus:Director1 2024-05-15 2025-05-31 15722247 frs-bus:Director2 2024-05-15 2025-05-31 15722247 frs-countries:EnglandWales 2024-05-15 2025-05-31
Registered number: 15722247
PKS Retail Ltd
Unaudited Financial Statements
For the Period 15 May 2024 to 31 May 2025
PKS Retail Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
PKS Retail Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 15722247

| 31 May 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 45,000
Tangible Assets | 5 |  | 5,218
|  |  | 50,218
CURRENT ASSETS
Stocks | 6 | 19,250 |
Cash at bank and in hand |  | 1,865 |
|  | 21,115 |
Creditors: Amounts Falling Due Within One Year | 8 | (9,227 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 11,888
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 62,106
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (60,512 )
NET ASSETS |  |  | 1,594
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100
Profit and Loss Account |  |  | 1,494
SHAREHOLDERS' FUNDS |  |  | 1,594

Page 1
Page 2
PKS Retail Ltd
Balance Sheet (continued)
As At 31 May 2025
For the period ending 31 May 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

Mr Ponkaran Nadarajah Director
10/07/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
PKS Retail Ltd
Notes to the Financial Statements
For the Period 15 May 2024 to 31 May 2025
Notes to the Financial Statements
1. General Information
PKS Retail Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15722247 . The registered office is 27 Bothal Street, Newcastle Upon Tyne, NE6 2JQ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
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 | 20%

2.5. 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 period was: 2
2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 15 May 2024 | 45,000
As at 31 May 2025 | 45,000
Net Book Value
As at 31 May 2025 | 45,000
As at 15 May 2024 | 45,000

Page 3
Page 4
PKS Retail Ltd
Notes to the Financial Statements (continued)
For the Period 15 May 2024 to 31 May 2025
5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 15 May 2024 | -
Additions | 6,523
As at 31 May 2025 | 6,523
Depreciation
As at 15 May 2024 | -
Provided during the period | 1,305
As at 31 May 2025 | 1,305
Net Book Value
As at 31 May 2025 | 5,218
As at 15 May 2024 | -

6. Stocks

| 31 May 2025
--- | ---
| £
Finished goods | 19,250

7. Debtors

| 31 May 2025
--- | ---
| £
Due within one year

8. Creditors: Amounts Falling Due Within One Year

| 31 May 2025
--- | ---
| £
Trade creditors | 1,040
Bank loans and overdrafts | 5,560
Other creditors | 1,751
Taxation and social security | 876
| 9,227

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

| 31 May 2025
--- | ---
| £
Other creditors | 60,512

10. Share Capital

| 31 May 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

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