Acorah Software Products - Accounts Production 16.8.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 06010721 Mrs Emma Gibbons Mr Philip Gibbons Mrs Emma Gibbons P Gibbons true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06010721 2024-11-30 06010721 2025-11-30 06010721 2024-12-01 2025-11-30 06010721 frs-core:CurrentFinancialInstruments 2025-11-30 06010721 frs-core:ComputerEquipment 2024-12-01 2025-11-30 06010721 frs-core:FurnitureFittings 2024-12-01 2025-11-30 06010721 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 06010721 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 06010721 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 06010721 frs-core:MotorVehicles 2025-11-30 06010721 frs-core:MotorVehicles 2024-12-01 2025-11-30 06010721 frs-core:MotorVehicles 2024-11-30 06010721 frs-core:PlantMachinery 2025-11-30 06010721 frs-core:PlantMachinery 2024-12-01 2025-11-30 06010721 frs-core:PlantMachinery 2024-11-30 06010721 frs-core:ShareCapital 2025-11-30 06010721 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 06010721 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 06010721 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 06010721 frs-bus:SmallEntities 2024-12-01 2025-11-30 06010721 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 06010721 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 06010721 1 2024-12-01 2025-11-30 06010721 frs-bus:Director1 2024-12-01 2025-11-30 06010721 frs-bus:Director2 2024-12-01 2025-11-30 06010721 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 06010721 frs-countries:EnglandWales 2024-12-01 2025-11-30 06010721 2023-11-30 06010721 2024-11-30 06010721 2023-12-01 2024-11-30 06010721 frs-core:CurrentFinancialInstruments 2024-11-30 06010721 frs-core:ShareCapital 2024-11-30 06010721 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 06010721
P A Gibbons Limited
Financial Statements
For The Year Ended 30 November 2025
P A Gibbons Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
P A Gibbons Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 06010721

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 188,865 |  | 134,850
|  |  | 188,865 |  | 134,850
CURRENT ASSETS
Stocks | 5 | 600 |  | 600 |
Debtors | 6 | 21,696 |  | 20,405 |
Cash at bank and in hand |  | 1,357,608 |  | 1,442,076 |
|  | 1,379,904 |  | 1,463,081 |
Creditors: Amounts Falling Due Within One Year | 7 | (12,085 ) |  | (5,327 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,367,819 |  | 1,457,754
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,556,684 |  | 1,592,604
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (6,615 ) |  | (4,320 )
NET ASSETS |  |  | 1,550,069 |  | 1,588,284
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,549,969 |  | 1,588,184
SHAREHOLDERS' FUNDS |  |  | 1,550,069 |  | 1,588,284

Page 1
Page 2
P A Gibbons Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Philip Gibbons Director
7th December 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
P A Gibbons Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
P A Gibbons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06010721 . The registered office is Wood Farmhouse, Friesthorpe Road, Buslingthorpe, Lincoln, Lincs, LN3 5AQ.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 10% on cost
Plant & Machinery | 20% on cost
Motor Vehicles | 20% on cost
Fixtures & Fittings | 20% on cost
Computer Equipment | 20% on cost

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.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

Page 3
Page 4
P A Gibbons Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 December 2024 | 45,000 | 24,187 | 152,000 | 221,187
Additions | - | 61,500 | 111,829 | 173,329
Disposals | - | - | (111,579 ) | (111,579 )
As at 30 November 2025 | 45,000 | 85,687 | 152,250 | 282,937
Depreciation
As at 1 December 2024 | - | 15,946 | 70,391 | 86,337
Provided during the period | - | 16,420 | 22,906 | 39,326
Disposals | - | - | (31,591 ) | (31,591 )
As at 30 November 2025 | - | 32,366 | 61,706 | 94,072
Net Book Value
As at 30 November 2025 | 45,000 | 53,321 | 90,544 | 188,865
As at 1 December 2024 | 45,000 | 8,241 | 81,609 | 134,850

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 600 |  | 600

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,816 |  | 19,248
VAT | 2,589 |  | -
Other taxes and social security | 291 |  | 1,157
| 21,696 |  | 20,405

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 8,387 |  | 3,270
Corporation tax | 51 |  | 51
VAT | - |  | 498
Accruals and deferred income | 1,050 |  | 1,050
Directors' loan accounts | 2,597 |  | 458
| 12,085 |  | 5,327

Page 4
Page 5
P A Gibbons Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 6,615 |  | 4,320

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Directors Advances, Credits and Guarantees
Dividends paid to directors
11. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 48,000 |  | 48,000

12. Ultimate Controlling Party
The company's ultimate controlling party is P Gibbons by virtue of his ownership of 56% of the issued share capital in the company.
Page 5