Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 13786911 Mr Yasin Iqbal Mr Shamim Ahmed iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13786911 2023-12-31 13786911 2024-12-31 13786911 2024-01-01 2024-12-31 13786911 frs-core:CurrentFinancialInstruments 2024-12-31 13786911 frs-core:FurnitureFittings 2024-12-31 13786911 frs-core:FurnitureFittings 2024-01-01 2024-12-31 13786911 frs-core:FurnitureFittings 2023-12-31 13786911 frs-core:PlantMachinery 2024-12-31 13786911 frs-core:PlantMachinery 2024-01-01 2024-12-31 13786911 frs-core:PlantMachinery 2023-12-31 13786911 frs-core:ShareCapital 2024-12-31 13786911 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13786911 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13786911 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 13786911 frs-bus:SmallEntities 2024-01-01 2024-12-31 13786911 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13786911 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13786911 frs-bus:Director1 2024-01-01 2024-12-31 13786911 frs-bus:Director2 2024-01-01 2024-12-31 13786911 frs-countries:EnglandWales 2024-01-01 2024-12-31 13786911 2022-12-31 13786911 2023-12-31 13786911 2023-01-01 2023-12-31 13786911 frs-core:CurrentFinancialInstruments 2023-12-31 13786911 frs-core:ShareCapital 2023-12-31 13786911 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 13786911
Pearl Fish Bar WM Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
DKR Chartered Accountants
36 Lichfield Street
Walsall
West Midlands
WS1 1TJ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13786911
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 130,697 119,468
130,697 119,468
CURRENT ASSETS
Stocks 5 6,834 5,450
Debtors 6 24,000 24,000
Cash at bank and in hand 48,887 18,999
79,721 48,449
Creditors: Amounts Falling Due Within One Year 7 (157,521 ) (128,110 )
NET CURRENT ASSETS (LIABILITIES) (77,800 ) (79,661 )
TOTAL ASSETS LESS CURRENT LIABILITIES 52,897 39,807
NET ASSETS 52,897 39,807
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 52,797 39,707
SHAREHOLDERS' FUNDS 52,897 39,807
For the year ending 31 December 2024 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 Shamim Ahmed
Director
29th September 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Pearl Fish Bar WM Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13786911 . The registered office is 36 Lichfield Street, Walsall, West Midlands, WS1 1TJ.
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 15% Reducing Balance
Fixtures & Fittings 15% 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: 8 (2023: 7)
8 7
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2024 115,053 45,750 160,803
Additions 9,294 25,000 34,294
As at 31 December 2024 124,347 70,750 195,097
Depreciation
As at 1 January 2024 29,786 11,549 41,335
Provided during the period 14,184 8,881 23,065
As at 31 December 2024 43,970 20,430 64,400
Net Book Value
As at 31 December 2024 80,377 50,320 130,697
As at 1 January 2024 85,267 34,201 119,468
Page 2
Page 3
5. Stocks
2024 2023
£ £
Stock 6,834 5,450
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 24,000 24,000
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,436 -
Other taxes and social security 6,612 6,940
Other creditors 143,473 121,170
157,521 128,110
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3