Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 September 2023 false 1 October 2024 30 September 2025 30 September 2025 SC781172 Mr Jeffrey Hendrick Mr Anthony Lee iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC781172 2024-09-30 SC781172 2025-09-30 SC781172 2024-10-01 2025-09-30 SC781172 frs-core:CurrentFinancialInstruments 2025-09-30 SC781172 frs-core:ShareCapital 2025-09-30 SC781172 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC781172 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC781172 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC781172 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC781172 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC781172 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC781172 frs-bus:Director1 2024-10-01 2025-09-30 SC781172 frs-bus:Director2 2024-10-01 2025-09-30 SC781172 frs-bus:Director2 2024-09-30 SC781172 frs-bus:Director2 2025-09-30 SC781172 frs-countries:Scotland 2024-10-01 2025-09-30 SC781172 2023-08-31 SC781172 2024-09-30 SC781172 2023-09-01 2024-09-30 SC781172 frs-core:CurrentFinancialInstruments 2024-09-30 SC781172 frs-core:ShareCapital 2024-09-30 SC781172 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC781172
PMC Property Assets Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
John McEwan Accounting Services
ACCA
60 Clove Mill Wynd
Larkhall
ML9 1NT
PMC Property Assets Limited
Contents
Contents

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

Page 1
PMC Property Assets Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC781172

| 30 September 2025 | 30 September 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 40,000 |  | 125,000 |
Debtors | 5 | 453,106 |  | 3,358 |
Cash at bank and in hand |  | 158 |  | 41,845 |
|  | 493,264 |  | 170,203 |
Creditors: Amounts Falling Due Within One Year | 6 | (510,934 ) |  | (509,734 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (17,670 ) |  | (339,531 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (17,670 ) |  | (339,531 )
NET LIABILITIES |  |  | (17,670 ) |  | (339,531 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (17,770 ) |  | (339,631 )
SHAREHOLDERS' FUNDS |  |  | (17,670) |  | (339,531)

Page 1
Page 2
PMC Property Assets Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 Anthony Lee Director
15/01/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
PMC Property Assets Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
PMC Property Assets Limited is a private company, limited by shares, incorporated in Scotland, registered number SC781172 . The registered office is 30 Brocketsbrae Road, Lesmahagow, ML11 9PT.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Stocks

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 40,000 |  | 125,000

Page 3
Page 4
PMC Property Assets Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Debtors

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 453,100 |  | -
VAT | 6 |  | 3,358
| 453,106 |  | 3,358

6. Creditors: Amounts Falling Due Within One Year

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 3,500 |  | 2,500
Accruals and deferred income | 1,034 |  | 834
Directors' loan accounts | 506,400 |  | 506,400
| 510,934 |  | 509,734

7. Share Capital

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Directors Advances, Credits and Guarantees
Included within creditors are the following loans from directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Jeffrey Hendrick | 506,400 | - | - | - | 506,400

The above loan, which is due to the director, is unsecured, interest free, has no fixed repayment terms and is repayable on demand.
Page 4