Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false true No description of principal activity 1 October 2024 30 September 2025 30 September 2025 SC188672 Mrs G Easter Mr J Easter Mrs G Easter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC188672 2024-09-30 SC188672 2025-09-30 SC188672 2024-10-01 2025-09-30 SC188672 frs-core:CurrentFinancialInstruments 2025-09-30 SC188672 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC188672 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC188672 frs-bus:Micro-entities 2024-10-01 2025-09-30 SC188672 frs-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 SC188672 frs-bus:Director1 2024-10-01 2025-09-30 SC188672 frs-bus:Director1 2024-09-30 SC188672 frs-bus:Director1 2025-09-30 SC188672 frs-bus:Director2 2024-10-01 2025-09-30 SC188672 frs-bus:Director2 2024-09-30 SC188672 frs-bus:Director2 2025-09-30 SC188672 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 SC188672 2023-09-30 SC188672 2024-09-30 SC188672 2023-10-01 2024-09-30 SC188672 frs-core:CurrentFinancialInstruments 2024-09-30
Registered number: SC188672
Pan Technical Services Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Nuvo Scotland Limited
Pan Technical Services Limited
Accountants' Report
For The Year Ended 30 September 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Pan Technical Services Limited for the year ended 30 September 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pan Technical Services Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Pan Technical Services Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Pan Technical Services Limited and state those matters that we have agreed to state to the directors of Pan Technical Services Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pan Technical Services Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Pan Technical Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Pan Technical Services Limited . You consider that Pan Technical Services Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Pan Technical Services Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

17 March 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
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Pan Technical Services Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC188672

| 2025 | 2024
--- | --- | ---
|  | £ | £
Fixed assets |  | 68,523 | 75,179
Current assets |  | 30,927 | 99,888
Creditors: Amounts Falling Due Within One Year |  | (2 ) | -
NET CURRENT ASSETS |  | 30,925 | 99,888
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 99,448 | 175,067
NET ASSETS |  | 99,448 | 175,067
CAPITAL AND RESERVES |  | 99,448 | 175,067

## Notes

1. General Information
Pan Technical Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC188672 . The registered office is Goyle View, Inverurie Street, Auchenblae, AB30 1XS.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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3. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs G Easter | 35,312 | - | (35,312 ) | - | -
Mr J Easter | 35,312 | - | (35,312 ) | - | -

The above loan is unsecured, interest free and repayable on demand.
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Pan Technical Services 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mrs G Easter Director
17 March 2026

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