Acorah Software Products - Accounts Production 16.4.675 false true 8 October 2023 10 October 2022 false 9 October 2023 6 October 2024 6 October 2024 12216161 Mr Mark Flanagan Mr Jonathan Wilkin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12216161 2023-10-08 12216161 2024-10-06 12216161 2023-10-09 2024-10-06 12216161 frs-core:CurrentFinancialInstruments 2024-10-06 12216161 frs-core:ComputerEquipment 2024-10-06 12216161 frs-core:ComputerEquipment 2023-10-09 2024-10-06 12216161 frs-core:ComputerEquipment 2023-10-08 12216161 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-06 12216161 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-09 2024-10-06 12216161 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-08 12216161 frs-core:ShareCapital 2024-10-06 12216161 frs-core:RetainedEarningsAccumulatedLosses 2024-10-06 12216161 frs-bus:PrivateLimitedCompanyLtd 2023-10-09 2024-10-06 12216161 frs-bus:FilletedAccounts 2023-10-09 2024-10-06 12216161 frs-bus:SmallEntities 2023-10-09 2024-10-06 12216161 frs-bus:AuditExempt-NoAccountantsReport 2023-10-09 2024-10-06 12216161 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-09 2024-10-06 12216161 frs-bus:Director1 2023-10-09 2024-10-06 12216161 frs-bus:Director2 2023-10-09 2024-10-06 12216161 frs-countries:EnglandWales 2023-10-09 2024-10-06 12216161 2022-10-09 12216161 2023-10-08 12216161 2022-10-10 2023-10-08 12216161 frs-core:CurrentFinancialInstruments 2023-10-08 12216161 frs-core:ShareCapital 2023-10-08 12216161 frs-core:RetainedEarningsAccumulatedLosses 2023-10-08
Registered number: 12216161
PKB Angel Gardens Ltd
Unaudited Financial Statements
For The Year Ended 6 October 2024
Jon Davies Accountants Limited
PKB Angel Gardens Ltd
Contents
Contents

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

Page 1
PKB Angel Gardens Ltd
Balance Sheet
As At 6 October 2024
Balance Sheet
Registered number: 12216161

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 269,952 |  | 309,571
|  |  | 269,952 |  | 309,571
CURRENT ASSETS
Stocks | 5 | 7,962 |  | 6,921 |
Debtors | 6 | 3,513 |  | 9,746 |
Cash at bank and in hand |  | 3,162 |  | 19,545 |
|  | 14,637 |  | 36,212 |
Creditors: Amounts Falling Due Within One Year | 7 | (381,380 ) |  | (455,433 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (366,743 ) |  | (419,221 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (96,791 ) |  | (109,650 )
NET LIABILITIES |  |  | (96,791 ) |  | (109,650 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (96,792 ) |  | (109,651 )
SHAREHOLDERS' FUNDS |  |  | (96,791) |  | (109,650)

For the year ending 6 October 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 Mark Flanagan Director | Mr Jonathan Wilkin Director
5 October 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
PKB Angel Gardens Ltd
Notes to the Financial Statements
For The Year Ended 6 October 2024
Notes to the Financial Statements
1. General Information
PKB Angel Gardens Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12216161 . The registered office is Unit 14 Barton Arcade, Manchester, M3 2BB.
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:

Leasehold | 10% Straight line
Computer Equipment | 33% Straight line

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: NIL (2023: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Computer Equipment | Total
| £ | £ | £
Cost
As at 9 October 2023 | 414,369 | 4,483 | 418,852
Additions | 3,017 | - | 3,017
As at 6 October 2024 | 417,386 | 4,483 | 421,869
Depreciation
As at 9 October 2023 | 105,795 | 3,486 | 109,281
Provided during the period | 41,639 | 997 | 42,636
As at 6 October 2024 | 147,434 | 4,483 | 151,917

...CONTINUED
Page 2
Page 3
PKB Angel Gardens Ltd
Notes to the Financial Statements (continued)
For The Year Ended 6 October 2024

Net Book Value
As at 6 October 2024 | 269,952 | - | 269,952
As at 9 October 2023 | 308,574 | 997 | 309,571

5. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Stock | 7,962 |  | 6,921

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,513 |  | 5,848
Other debtors | - |  | 3,898
| 3,513 |  | 9,746

7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 50,884 |  | 227,871
VAT | 15,943 |  | 6,419
Other creditors | - |  | 150
Accruals and deferred income | 80,104 |  | 101,206
Amounts owed to group undertakings | 234,449 |  | 119,787
| 381,380 |  | 455,433

8. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Related Party Transactions
Pot Kettle Black Holdings Limited
Two Directors of Pot Kettle Black Holdings Limited, are also the Directors of PKB Angel Gardens Ltd. Pot Kettle Black Holdings Limited is a 100% shareholder of PKB Angel Gardens Ltd.
During the year the company purchased services of £348,840 (2023: £332,953) from Pot Kettle Black Holdings Limited. At the balance sheet date the amount due from Pot Kettle Black Holdings Limited was £248,787 (2023: £56,819 Creditor).
Half Dozen Other Bakery Ltd
The Directors of PKB Angel Gardens Ltd, are also the Directors of Half Dozen Other Bakery Ltd. Pot Kettle Black Holdings Limited is a 100% shareholder of Half Dozen Other Bakery Ltd.
At the balance sheet date the amount due to Half Dozen Other Bakery Ltd was £9,565 (2023: £0).
Pot Kettle Black Coffee Limited
The Directors of PKB Angel Gardens Ltd, are also the Directors of Pot Kettle Black Coffee Limited. Pot Kettle Black Holdings Limited is a 100% shareholder of Pot Kettle Black Coffee Limited.
At the balance sheet date the amount due to Pot Kettle Black Coffee Limited was £55,028 (2023: £62,968).
Page 3