Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 04169306 Mr Paul Marshall Mr Abdul Farroq Mr Paul Marshall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04169306 2024-04-30 04169306 2025-04-30 04169306 2024-05-01 2025-04-30 04169306 frs-core:CurrentFinancialInstruments 2025-04-30 04169306 frs-core:ComputerEquipment 2025-04-30 04169306 frs-core:ComputerEquipment 2024-05-01 2025-04-30 04169306 frs-core:ComputerEquipment 2024-04-30 04169306 frs-core:ShareCapital 2025-04-30 04169306 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 04169306 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 04169306 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 04169306 frs-bus:SmallEntities 2024-05-01 2025-04-30 04169306 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 04169306 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 04169306 frs-bus:Director1 2024-05-01 2025-04-30 04169306 frs-bus:Director2 2024-05-01 2025-04-30 04169306 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 04169306 frs-core:CurrentFinancialInstruments 5 2025-04-30 04169306 frs-countries:EnglandWales 2024-05-01 2025-04-30 04169306 2023-04-30 04169306 2024-04-30 04169306 2023-05-01 2024-04-30 04169306 frs-core:CurrentFinancialInstruments 2024-04-30 04169306 frs-core:ShareCapital 2024-04-30 04169306 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 04169306 frs-core:CurrentFinancialInstruments 5 2024-04-30
Registered number: 04169306
Precision Control Technologies Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
BOA Accountancy Limited t/a Berkeley Hall
Unit D2 Southgate
Commerce Park
Frome
BA11 2RY
Precision Control Technologies Limited
Contents
Contents

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

Page 1
Precision Control Technologies Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 04169306

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 355 |  | 711
|  |  | 355 |  | 711
CURRENT ASSETS
Debtors | 5 | 101 |  | 17,282 |
Cash at bank and in hand |  | 27,469 |  | 21,337 |
|  | 27,570 |  | 38,619 |
Creditors: Amounts Falling Due Within One Year | 6 | (34,804 ) |  | (37,667 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (7,234 ) |  | 952
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (6,879 ) |  | 1,663
NET (LIABILITIES)/ASSETS |  |  | (6,879 ) |  | 1,663
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | (6,881 ) |  | 1,661
SHAREHOLDERS' FUNDS |  |  | (6,879) |  | 1,663

Page 1
Page 2
Precision Control Technologies Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 Paul Marshall Director
22/01/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Precision Control Technologies Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Precision Control Technologies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04169306 . The registered office is Unit D2 Southgate, Commerce Park, Frome, BA11 2RY.
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:

Computer Equipment | 3 years straight line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2024 | 2,184
As at 30 April 2025 | 2,184

...CONTINUED
Page 3
Page 4
Precision Control Technologies Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025

Depreciation
As at 1 May 2024 | 1,473
Provided during the period | 356
As at 30 April 2025 | 1,829
Net Book Value
As at 30 April 2025 | 355
As at 1 May 2024 | 711

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 17,280
Prepayments and accrued income | 1 |  | 2
VAT | 100 |  | -
| 101 |  | 17,282

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 250 |  | 545
Other taxes and social security | 918 |  | 890
VAT | - |  | 2,557
Barclaycard account | (67 ) |  | 68
Accruals and deferred income | 995 |  | 958
Directors' loan accounts | 32,708 |  | 32,649
| 34,804 |  | 37,667

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4