Acorah Software Products - Accounts Production 16.8.310 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 11820464 Mr Paul Callaghan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11820464 2024-02-29 11820464 2025-02-28 11820464 2024-03-01 2025-02-28 11820464 frs-core:CurrentFinancialInstruments 2025-02-28 11820464 frs-core:Non-currentFinancialInstruments 2025-02-28 11820464 frs-core:FurnitureFittings 2025-02-28 11820464 frs-core:FurnitureFittings 2024-03-01 2025-02-28 11820464 frs-core:FurnitureFittings 2024-02-29 11820464 frs-core:PlantMachinery 2025-02-28 11820464 frs-core:PlantMachinery 2024-03-01 2025-02-28 11820464 frs-core:PlantMachinery 2024-02-29 11820464 frs-core:ShareCapital 2025-02-28 11820464 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 11820464 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 11820464 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 11820464 frs-bus:SmallEntities 2024-03-01 2025-02-28 11820464 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 11820464 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 11820464 frs-bus:Director1 2024-03-01 2025-02-28 11820464 frs-countries:EnglandWales 2024-03-01 2025-02-28 11820464 2023-02-28 11820464 2024-02-29 11820464 2023-03-01 2024-02-29 11820464 frs-core:CurrentFinancialInstruments 2024-02-29 11820464 frs-core:Non-currentFinancialInstruments 2024-02-29 11820464 frs-core:ShareCapital 2024-02-29 11820464 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 11820464
P Callaghan Services Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
AFFIRM ACCOUNTANCY SERVICES LIMITED
ICAEW
76 MARKET STREET
FARNWORTH
BOLTON
BL4 7NY
P Callaghan Services Limited
Contents
Contents

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

Page 1
P Callaghan Services Limited
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 11820464

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 740 |  | 1,110
|  |  | 740 |  | 1,110
CURRENT ASSETS
Debtors | 5 | 5,583 |  | 7,346 |
Cash at bank and in hand |  | 170 |  | 197 |
|  | 5,753 |  | 7,543 |
Creditors: Amounts Falling Due Within One Year | 6 | (4,273 ) |  | (4,273 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,480 |  | 3,270
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,220 |  | 4,380
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (3,600 ) |  | (5,400 )
NET LIABILITIES |  |  | (1,380 ) |  | (1,020 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Profit and Loss Account |  |  | (1,390 ) |  | (1,030 )
SHAREHOLDERS' FUNDS |  |  | (1,380) |  | (1,020)

Page 1
Page 2
P Callaghan Services Limited
Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 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 Paul Callaghan Director
03/12/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
P Callaghan Services Limited
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
P Callaghan Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11820464 . The registered office is 76 MARKET STREET , FARNWORTH, BOLTON, BL4 7NY.
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:

Plant & Machinery | 20%
Fixtures & Fittings | 20%

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
P Callaghan Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2024 | 1,850 | 2,093 | 3,943
As at 28 February 2025 | 1,850 | 2,093 | 3,943
Depreciation
As at 1 March 2024 | 740 | 2,093 | 2,833
Provided during the period | 370 | - | 370
As at 28 February 2025 | 1,110 | 2,093 | 3,203
Net Book Value
As at 28 February 2025 | 740 | - | 740
As at 1 March 2024 | 1,110 | - | 1,110

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,583 |  | 7,346

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Director's loan account | 4,273 |  | 4,273

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,600 |  | 5,400

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 4