Acorah Software Products - Accounts Production 16.5.460 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 May 2025 31 May 2025 13507515 Mr Y Patel Miss A Akram iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13507515 2024-03-31 13507515 2025-05-31 13507515 2024-04-01 2025-05-31 13507515 frs-core:CurrentFinancialInstruments 2025-05-31 13507515 frs-core:ShareCapital 2025-05-31 13507515 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 13507515 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-05-31 13507515 frs-bus:FilletedAccounts 2024-04-01 2025-05-31 13507515 frs-bus:SmallEntities 2024-04-01 2025-05-31 13507515 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-05-31 13507515 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-05-31 13507515 frs-bus:Director1 2024-04-01 2025-05-31 13507515 frs-bus:Director2 2024-04-01 2025-05-31 13507515 frs-countries:EnglandWales 2024-04-01 2025-05-31 13507515 2023-03-31 13507515 2024-03-31 13507515 2023-04-01 2024-03-31 13507515 frs-core:CurrentFinancialInstruments 2024-03-31 13507515 frs-core:ShareCapital 2024-03-31 13507515 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13507515
Parental Guidance Ltd
Unaudited Financial Statements
For the Period 1 April 2024 to 31 May 2025
Parental Guidance Ltd
Contents
Contents

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

Page 1
Parental Guidance Ltd
Statement of Financial Position
As At 31 May 2025
Statement of Financial Position
Registered number: 13507515

| 31 May 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 677 |  | 4,757 |
Cash at bank and in hand |  | 53 |  | 231 |
|  | 730 |  | 4,988 |
Creditors: Amounts Falling Due Within One Year | 5 | (721 ) |  | (4,042 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 9 |  | 946
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9 |  | 946
NET ASSETS |  |  | 9 |  | 946
CAPITAL AND RESERVES
Called up share capital |  |  | 2 |  | 2
Income Statement |  |  | 7 |  | 944
SHAREHOLDERS' FUNDS |  |  | 9 |  | 946

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 Income Statement.
On behalf of the board

Mr Y Patel Director
06/10/2025

The notes on page 2 form part of these financial statements.
Page 1
Page 2
Parental Guidance Ltd
Notes to the Financial Statements
For the Period 1 April 2024 to 31 May 2025
Notes to the Financial Statements
1. General Information
Parental Guidance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13507515 . The registered office is Office M-05, Millharbour Court, 6 Watergate Walk, London, E14 9XH.
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. Going Concern Disclosure
The Director ceased trading on 31 May 2025; therefore, the financial statements have been prepared on a breakup basis rather than a going concern basis. No adjustments were required to the carrying amounts of the remaining net assets in these financial statements.
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 reduced for estimated customer returns, rebates and other similar allowances
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.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
4. Debtors

| 31 May 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 550 |  | 520
Other debtors | 127 |  | 4,237
| 677 |  | 4,757

5. Creditors: Amounts Falling Due Within One Year

| 31 May 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 721 |  | 720
Taxation and social security | - |  | 3,322
| 721 |  | 4,042

Page 2