Acorah Software Products - Accounts Production 16.6.920 false true true 27 February 2024 28 February 2023 false 28 February 2024 27 February 2025 27 February 2025 01160596 Mr P J Allison Mrs I C Allison (Deceased) Mr R N Owen Mrs I C Allison (Deceased) iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01160596 2024-02-27 01160596 2025-02-27 01160596 2024-02-28 2025-02-27 01160596 frs-core:CurrentFinancialInstruments 2025-02-27 01160596 frs-core:FurnitureFittings 2025-02-27 01160596 frs-core:FurnitureFittings 2024-02-28 2025-02-27 01160596 frs-core:FurnitureFittings 2024-02-27 01160596 frs-core:PlantMachinery 2025-02-27 01160596 frs-core:PlantMachinery 2024-02-28 2025-02-27 01160596 frs-core:PlantMachinery 2024-02-27 01160596 frs-core:CapitalRedemptionReserve 2025-02-27 01160596 frs-core:ShareCapital 2025-02-27 01160596 frs-core:RetainedEarningsAccumulatedLosses 2025-02-27 01160596 frs-bus:PrivateLimitedCompanyLtd 2024-02-28 2025-02-27 01160596 frs-bus:FilletedAccounts 2024-02-28 2025-02-27 01160596 frs-bus:SmallEntities 2024-02-28 2025-02-27 01160596 frs-bus:AuditExempt-NoAccountantsReport 2024-02-28 2025-02-27 01160596 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-28 2025-02-27 01160596 frs-bus:Director1 2024-02-28 2025-02-27 01160596 frs-bus:Director2 2024-02-28 2025-02-27 01160596 frs-bus:Director3 2024-02-28 2025-02-27 01160596 frs-bus:CompanySecretary1 2024-02-28 2025-02-27 01160596 frs-core:CurrentFinancialInstruments 1 2025-02-27 01160596 frs-countries:EnglandWales 2024-02-28 2025-02-27 01160596 2023-02-27 01160596 2024-02-27 01160596 2023-02-28 2024-02-27 01160596 frs-core:CurrentFinancialInstruments 2024-02-27 01160596 frs-core:CapitalRedemptionReserve 2024-02-27 01160596 frs-core:ShareCapital 2024-02-27 01160596 frs-core:RetainedEarningsAccumulatedLosses 2024-02-27 01160596 frs-core:CurrentFinancialInstruments 1 2024-02-27
Registered number: 01160596
P.J. Allison (Wirral) Limited
Unaudited Financial Statements
For The Year Ended 27 February 2025
P.J. Allison (Wirral) Limited
Contents
Contents

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

Page 1
P.J. Allison (Wirral) Limited
Balance Sheet
As At 27 February 2025
Balance Sheet
Registered number: 01160596

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 70
|  |  | - |  | 70
CURRENT ASSETS
Debtors | 5 | 596,586 |  | 554,360 |
Cash at bank and in hand |  | 918,518 |  | 994,077 |
|  | 1,515,104 |  | 1,548,437 |
Creditors: Amounts Falling Due Within One Year | 6 | (119,085 ) |  | (108,675 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,396,019 |  | 1,439,762
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,396,019 |  | 1,439,832
NET ASSETS |  |  | 1,396,019 |  | 1,439,832
CAPITAL AND RESERVES
Called up share capital | 7 |  | 4,500 |  | 4,500
Capital redemption reserve |  |  | 500 |  | 500
Profit and Loss Account |  |  | 1,391,019 |  | 1,434,832
SHAREHOLDERS' FUNDS |  |  | 1,396,019 |  | 1,439,832

For the year ending 27 February 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 P J Allison Director
22 October 2025

The notes on pages 2 to 4 form part of these financial statements.
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P.J. Allison (Wirral) Limited
Notes to the Financial Statements
For The Year Ended 27 February 2025
Notes to the Financial Statements
1. General Information
P.J. Allison (Wirral) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01160596 . The registered office is Trees 5 Baskervyle Road, Gayton, Wirral, Merseyside, CH60 8NJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Going Concern Disclosure
The company is able to meet its day to day working capital requirements through the support of its director. Therefore the director considers it appropriate to prepare the financial statements on the going concern basis.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery | 25% reducing balance
Fixtures and fittings | 25% reducing balance

2.4. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.6. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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P.J. Allison (Wirral) Limited
Notes to the Financial Statements (continued)
For The Year Ended 27 February 2025
4. Tangible Assets

| Plant and machinery | Fixtures and fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 28 February 2024 | 24,129 | 9,452 | 33,581
Additions | - | (9,452 ) | (9,452 )
Disposals | (24,129 ) | - | (24,129 )
As at 27 February 2025 | - | - | -
Depreciation
As at 28 February 2024 | 24,114 | 9,397 | 33,511
Disposals | (24,114 ) | (9,397 ) | (33,511 )
As at 27 February 2025 | - | - | -
Net Book Value
As at 27 February 2025 | - | - | -
As at 28 February 2024 | 15 | 55 | 70

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 21 |  | 24
Other debtors | 142,883 |  | 113,237
PJ Allison (Contracts) Limited | 288,021 |  | 288,021
Deferred tax current asset | 116,993 |  | 104,733
VAT | 4,909 |  | 3,962
Directors' loan accounts | 43,759 |  | 44,383
| 596,586 |  | 554,360

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 48,959 |  | 48,962
Corporation tax | 8,968 |  | 20
Other taxes and social security | 938 |  | -
Other creditors | 56,033 |  | 56,033
Accruals and deferred income | 3,745 |  | 3,530
Directors' loan accounts | 442 |  | 130
| 119,085 |  | 108,675

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4,500 |  | 4,500

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P.J. Allison (Wirral) Limited
Notes to the Financial Statements (continued)
For The Year Ended 27 February 2025
8. Directors Advances, Credits and Guarantees
A director has a brought forward advance from the company of £44,383 (2023: 20,631) and received interest free advances during the year totalling £Nil (2023: £120,000) and repaid an amounts totalling £624 (2023: £95,624). All advances are repayable on demand. The advance carried forward is £43,759.
The above loans are unsecured, interest free and repayable on demand.
9. Related Party Transactions
The following related party transactions were undertaken during the year:
There were no transactions relating to the estate of a deceased close family member. At the year end the balance payable was £10,000 (2024: £10,000).
A director and shareholder, introduced £312 (2024: £312). At the year end the balance owed to the director was £442 (2024: balance owed from the company: £130).
Director's and shareholders, withdrew £Nil (2024: NIL) and introduced £624 (2024: £624). At the year end the balance receivable was £43,759 (2024: £44,383).
During the year, a shareholder withdrew £23,514 (2024: £3,000) and repaid £Nil (2024: £Nil). At the year end the balance receivable was £95,326 (2024: £71,812).
A company under common control, had expenses paid for totalling NIL (2024: £1,390). At the year end the balance receivable was £288,021 (2024: £288,021).
No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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