Acorah Software Products - Accounts Production 16.8.310 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12970419 Jeffrey Baxter Cerith Mathias Jenna Cowley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12970419 2024-10-31 12970419 2025-10-31 12970419 2024-11-01 2025-10-31 12970419 frs-core:CurrentFinancialInstruments 2025-10-31 12970419 frs-core:Non-currentFinancialInstruments 2025-10-31 12970419 frs-core:ShareCapital 2025-10-31 12970419 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12970419 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12970419 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12970419 frs-bus:SmallEntities 2024-11-01 2025-10-31 12970419 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12970419 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12970419 frs-bus:Director1 2024-11-01 2025-10-31 12970419 frs-bus:Director2 2024-11-01 2025-10-31 12970419 frs-bus:Director3 2024-11-01 2025-10-31 12970419 frs-countries:EnglandWales 2024-11-01 2025-10-31 12970419 2023-10-31 12970419 2024-10-31 12970419 2023-11-01 2024-10-31 12970419 frs-core:CurrentFinancialInstruments 2024-10-31 12970419 frs-core:Non-currentFinancialInstruments 2024-10-31 12970419 frs-core:ShareCapital 2024-10-31 12970419 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12970419
Pontypridd Books Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Albion Accountancy Services
Licenced Accountants
30 Bardsey Crescent
Llanishen
Cardiff
Caerdydd
CF14 5LA
Pontypridd Books Ltd
Contents
Contents

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

Page 1
Pontypridd Books Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 12970419

| 2025 | 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 9,350 |  | 10,000 |
Debtors | 5 | 13 |  | (102 ) |
Cash at bank and in hand |  | 1,500 |  | 1,230 |
|  | 10,863 |  | 11,128 |
Creditors: Amounts Falling Due Within One Year | 6 | (5,038 ) |  | (3,379 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,825 |  | 7,749
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,825 |  | 7,749
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (20,144 ) |  | (7,729 )
NET (LIABILITIES)/ASSETS |  |  | (14,319 ) |  | 20
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (14,321 ) |  | 18
SHAREHOLDERS' FUNDS |  |  | (14,319) |  | 20

For the year ending 31 October 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

Jeffrey Baxter Director
09/02/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Pontypridd Books Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Pontypridd Books Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12970419 . The registered office is 8 Mill Street, Pontypridd, Rhondda Cynon Taf, CF37 2SN.
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: 3 (2024: 3)
3 3
4. Stocks

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Stock | 9,350 |  | 10,000

5. Debtors

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | (419 ) |  | (419 )
Other debtors | (250 ) |  | -
VAT | 682 |  | 317
| 13 |  | (102 )

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Page 2
Page 3
Pontypridd Books Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Bank loans and overdrafts | 2,677 |  | 245
Other creditors | (570 ) |  | 11
Directors' loan accounts | 2,931 |  | 3,124
| 5,038 |  | 3,379

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Bank loans | 20,144 |  | 7,729

8. Share Capital

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

9. Post Balance Sheet Events
Following the end of this accounting period, the business gained a financing loan from the Development Bank of Wales.
The loan is to be usewd specifically to support the expension of the business into an additional 3,500sq foot space.
The loan is for a total of £15,000, with the following directors acting as gaurantors for £13,000:

- Jeffrey Lee Baxter
- Jenna Louise Cowley
- Cerith Mathias

Page 3