Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 03192365 Mr Alan Harris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03192365 2024-03-31 03192365 2025-03-31 03192365 2024-04-01 2025-03-31 03192365 frs-core:CurrentFinancialInstruments 2025-03-31 03192365 frs-core:Non-currentFinancialInstruments 2025-03-31 03192365 frs-core:FurnitureFittings 2025-03-31 03192365 frs-core:FurnitureFittings 2024-04-01 2025-03-31 03192365 frs-core:FurnitureFittings 2024-03-31 03192365 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 03192365 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 03192365 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 03192365 frs-core:MotorVehicles 2025-03-31 03192365 frs-core:MotorVehicles 2024-04-01 2025-03-31 03192365 frs-core:MotorVehicles 2024-03-31 03192365 frs-core:PlantMachinery 2025-03-31 03192365 frs-core:PlantMachinery 2024-04-01 2025-03-31 03192365 frs-core:PlantMachinery 2024-03-31 03192365 frs-core:ShareCapital 2025-03-31 03192365 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03192365 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03192365 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 03192365 frs-bus:SmallEntities 2024-04-01 2025-03-31 03192365 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03192365 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03192365 frs-bus:Director1 2024-04-01 2025-03-31 03192365 frs-core:CurrentFinancialInstruments 1 2025-03-31 03192365 frs-countries:EnglandWales 2024-04-01 2025-03-31 03192365 2023-03-31 03192365 2024-03-31 03192365 2023-04-01 2024-03-31 03192365 frs-core:CurrentFinancialInstruments 2024-03-31 03192365 frs-core:Non-currentFinancialInstruments 2024-03-31 03192365 frs-core:ShareCapital 2024-03-31 03192365 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 03192365 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 03192365
Pro-fix Access Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03192365
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 345,391 348,158
345,391 348,158
CURRENT ASSETS
Debtors 5 74,021 60,830
Cash at bank and in hand 230,267 221,997
304,288 282,827
Creditors: Amounts Falling Due Within One Year 6 (253,631 ) (211,647 )
NET CURRENT ASSETS (LIABILITIES) 50,657 71,180
TOTAL ASSETS LESS CURRENT LIABILITIES 396,048 419,338
Creditors: Amounts Falling Due After More Than One Year 7 (159,496 ) (179,391 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,905 ) (24,412 )
NET ASSETS 220,647 215,535
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 219,647 214,535
SHAREHOLDERS' FUNDS 220,647 215,535
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Alan Harris
Director
10 July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pro-fix Access Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03192365 . The registered office is Aston Copse, Titchfield Road, Titchfield, Hants, PO14 3EB.
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:
Freehold 0% straightline
Plant & Machinery 20% reducing balance basis
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 20% reducing balance basis
2.4. 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 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Sales, marketing and distribution 6 6
6 6
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2024 198,000 234,753 273,008 114,315 820,076
Additions - 2,063 27,003 11,705 40,771
As at 31 March 2025 198,000 236,816 300,011 126,020 860,847
Depreciation
As at 1 April 2024 - 167,699 192,983 111,236 471,918
Provided during the period - 13,824 26,757 2,957 43,538
As at 31 March 2025 - 181,523 219,740 114,193 515,456
Net Book Value
As at 31 March 2025 198,000 55,293 80,271 11,827 345,391
As at 1 April 2024 198,000 67,054 80,025 3,079 348,158
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 52,845 50,764
Pension scheme prepayments (688 ) (894 )
VAT 21,864 10,960
74,021 60,830
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 46,537 3,538
Corporation tax 5,772 -
Other taxes and social security 18,945 17,044
Net wages 6,106 6,427
Other creditors - credit cards (Current liabilities - creditors < 1 year) 1,388 2,214
Other creditors (1) (Current liabilities - creditors < 1 year) 160,000 160,000
Accruals and deferred income 3,100 3,100
Director's loan account 11,783 19,324
253,631 211,647
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 36,250 51,250
Other creditors 84,794 84,794
Directors loan account 38,452 43,347
159,496 179,391
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5