Acorah Software Products - Accounts Production 16.5.460 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 08608941 Mrs R N Pucci Mr M Pucci iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08608941 2024-07-31 08608941 2025-07-31 08608941 2024-08-01 2025-07-31 08608941 frs-core:CurrentFinancialInstruments 2025-07-31 08608941 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-01 2025-07-31 08608941 frs-core:OtherResidualIntangibleAssets 2025-07-31 08608941 frs-core:OtherResidualIntangibleAssets 2024-08-01 2025-07-31 08608941 frs-core:OtherResidualIntangibleAssets 2024-07-31 08608941 frs-core:PlantMachinery 2025-07-31 08608941 frs-core:PlantMachinery 2024-08-01 2025-07-31 08608941 frs-core:PlantMachinery 2024-07-31 08608941 frs-core:ShareCapital 2025-07-31 08608941 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 08608941 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08608941 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 08608941 frs-bus:SmallEntities 2024-08-01 2025-07-31 08608941 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08608941 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08608941 frs-bus:Director1 2024-08-01 2025-07-31 08608941 frs-bus:Director2 2024-08-01 2025-07-31 08608941 frs-countries:EnglandWales 2024-08-01 2025-07-31 08608941 2023-07-31 08608941 2024-07-31 08608941 2023-08-01 2024-07-31 08608941 frs-core:CurrentFinancialInstruments 2024-07-31 08608941 frs-core:ShareCapital 2024-07-31 08608941 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 08608941
PBR Real Estate Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
McPhersons Walpole Harding
ACCA
Citibase Brighton
95 Ditchling Road
Brighton
BN1 4ST
PBR Real Estate Limited
Contents
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
PBR Real Estate Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 08608941
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,011 5,744
Tangible Assets 5 2,153 591
6,164 6,335
CURRENT ASSETS
Debtors 6 168 -
Cash at bank and in hand 1,032,145 552,099
1,032,313 552,099
Creditors: Amounts Falling Due Within One Year 7 (202,179 ) (44,278 )
NET CURRENT ASSETS (LIABILITIES) 830,134 507,821
TOTAL ASSETS LESS CURRENT LIABILITIES 836,298 514,156
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,519 ) (1,584 )
NET ASSETS 834,779 512,572
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 834,777 512,570
SHAREHOLDERS' FUNDS 834,779 512,572
Page 1
Page 2
PBR Real Estate Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 M Pucci
Director
1 October 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
PBR Real Estate Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
PBR Real Estate Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08608941 . The registered office is C/O McPhersons Walpole Harding, Citibase Brighton, 95 Ditchling Road, Brighton, East Sussex, BN1 4ST.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentation currency is GBP Sterling £.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. Accordingly the accounts are prepared on the going concern basis.
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 rendering of services. 
Turnover is recognised when the amount of revenue can be reliably measured and when specific criteria have been met for each of the company's activities.
Rendering of services
Turnover from the rendering of services is recognised by reference to the completion of the contract, usually on the invoice date which is when the company has a right to the income under the terms of the contract. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are software development costs. These costs are amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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% on the reducing balance
Page 3
Page 4
PBR Real Estate Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.6. Financial Instruments
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.7. 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.
Page 4
Page 5
PBR Real Estate Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 1 August 2024 17,332
As at 31 July 2025 17,332
Amortisation
As at 1 August 2024 11,588
Provided during the period 1,733
As at 31 July 2025 13,321
Net Book Value
As at 31 July 2025 4,011
As at 1 August 2024 5,744
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2024 3,677
Additions 2,163
As at 31 July 2025 5,840
Depreciation
As at 1 August 2024 3,086
Provided during the period 601
As at 31 July 2025 3,687
Net Book Value
As at 31 July 2025 2,153
As at 1 August 2024 591
Page 5
Page 6
PBR Real Estate Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 168 -
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 1
Other creditors 2,634 2,965
Taxation and social security 199,544 41,312
202,179 44,278
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 6