Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07988508 Dr A Naeem Dr M J Tomlinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07988508 2024-03-31 07988508 2025-03-31 07988508 2024-04-01 2025-03-31 07988508 frs-core:CurrentFinancialInstruments 2025-03-31 07988508 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07988508 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07988508 frs-core:PlantMachinery 2025-03-31 07988508 frs-core:PlantMachinery 2024-04-01 2025-03-31 07988508 frs-core:PlantMachinery 2024-03-31 07988508 frs-core:ShareCapital 2025-03-31 07988508 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07988508 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07988508 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07988508 frs-bus:SmallEntities 2024-04-01 2025-03-31 07988508 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07988508 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07988508 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 07988508 frs-bus:OrdinaryShareClass1 2025-03-31 07988508 frs-bus:Director1 2024-04-01 2025-03-31 07988508 frs-bus:Director2 2024-04-01 2025-03-31 07988508 frs-countries:EnglandWales 2024-04-01 2025-03-31 07988508 2023-03-31 07988508 2024-03-31 07988508 2023-04-01 2024-03-31 07988508 frs-core:CurrentFinancialInstruments 2024-03-31 07988508 frs-core:ShareCapital 2024-03-31 07988508 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07988508 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31
Registered number: 07988508
Pro-Creative Diagnostics Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Deans
Gibson House Hurricane Close
Stafford
Staffordshire
ST16 1GZ
Pro-Creative Diagnostics Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Pro-Creative Diagnostics Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 07988508

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,757 |  | 4,095
|  |  | 1,757 |  | 4,095
CURRENT ASSETS
Stocks |  | - |  | 2,123 |
Debtors | 5 | 456 |  | 800 |
Cash at bank and in hand |  | 7,560 |  | 14,285 |
|  | 8,016 |  | 17,208 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,719 ) |  | (7,456 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,297 |  | 9,752
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,054 |  | 13,847
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (468 ) |  | (778 )
NET ASSETS |  |  | 5,586 |  | 13,069
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 5,486 |  | 12,969
SHAREHOLDERS' FUNDS |  |  | 5,586 |  | 13,069

Page 1
Page 2
Pro-Creative Diagnostics Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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

Dr M J Tomlinson Director
18 November 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Pro-Creative Diagnostics Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Pro-Creative Diagnostics Ltd is a private company, limited by shares, registered in England & Wales. The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Sale of goods
Turnover relates to the sale of desktop computers or laptops with the Computer Assisted Semen Analysis System pre-installed, microscopes and cameras. Turnover from the sale of these goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on the dispatch of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Plant & Machinery | 25% on reducing balance
Fixtures & Fittings | 15% on reducing balance
Computer Equipment | Straight line over 3 years

2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.5. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
Page 3
Page 4
Pro-Creative Diagnostics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 April 2024 | 28,439
Additions | 1,202
Disposals | (14,534 )
As at 31 March 2025 | 15,107
Depreciation
As at 1 April 2024 | 24,344
Provided during the period | 1,861
Disposals | (12,855 )
As at 31 March 2025 | 13,350
Net Book Value
As at 31 March 2025 | 1,757
As at 1 April 2024 | 4,095

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 448 |  | 187
Other debtors | 8 |  | 8
Corporation tax recoverable assets | - |  | 605
| 456 |  | 800

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 1,189 |  | -
Other creditors | 92 |  | 92
Accruals and deferred income | 1,997 |  | 1,897
Directors' loan accounts | 441 |  | 5,467
| 3,719 |  | 7,456

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 100.00 each | 100 |  | 100

Page 4