Acorah Software Products - Accounts Production 18.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09187609 Mr Paul Riley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09187609 2024-12-31 09187609 2025-12-31 09187609 2025-01-01 2025-12-31 09187609 frs-core:CurrentFinancialInstruments 2025-12-31 09187609 frs-core:ComputerEquipment 2025-12-31 09187609 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09187609 frs-core:ComputerEquipment 2024-12-31 09187609 frs-core:NetGoodwill 2025-12-31 09187609 frs-core:NetGoodwill 2025-01-01 2025-12-31 09187609 frs-core:NetGoodwill 2024-12-31 09187609 frs-core:MotorVehicles 2025-12-31 09187609 frs-core:MotorVehicles 2025-01-01 2025-12-31 09187609 frs-core:MotorVehicles 2024-12-31 09187609 frs-core:PlantMachinery 2025-12-31 09187609 frs-core:PlantMachinery 2025-01-01 2025-12-31 09187609 frs-core:PlantMachinery 2024-12-31 09187609 frs-core:ShareCapital 2025-12-31 09187609 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09187609 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09187609 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09187609 frs-bus:SmallEntities 2025-01-01 2025-12-31 09187609 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09187609 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09187609 frs-bus:Director1 2025-01-01 2025-12-31 09187609 frs-bus:Director1 2024-12-31 09187609 frs-bus:Director1 2025-12-31 09187609 frs-countries:EnglandWales 2025-01-01 2025-12-31 09187609 2023-12-31 09187609 2024-12-31 09187609 2024-01-01 2024-12-31 09187609 frs-core:CurrentFinancialInstruments 2024-12-31 09187609 frs-core:ShareCapital 2024-12-31 09187609 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09187609
P & C Construction Twickenham Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
HelpBox
P & C Construction Twickenham Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
P & C Construction Twickenham Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09187609

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 4,800 |  | 6,048
|  |  | 4,800 |  | 6,048
CURRENT ASSETS
Debtors | 6 | (46,920 ) |  | (80,994 ) |
Cash at bank and in hand |  | 1,862 |  | 269 |
|  | (45,058 ) |  | (80,725 ) |
Creditors: Amounts Falling Due Within One Year | 7 | (261,436 ) |  | (194,473 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (306,494 ) |  | (275,198 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (301,694 ) |  | (269,150 )
NET LIABILITIES |  |  | (301,694 ) |  | (269,150 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (301,696 ) |  | (269,152 )
SHAREHOLDERS' FUNDS |  |  | (301,694) |  | (269,150)

Page 1
Page 2
P & C Construction Twickenham Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Riley Director
03/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
P & C Construction Twickenham Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
P & C Construction Twickenham Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09187609 . The registered office is 203 West Street, Fareham, PO16 0EN.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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 | 25% WDV
Motor Vehicles | 20% WDV
Computer Equipment | 20% WDV

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 10,000
As at 31 December 2025 | 10,000
Amortisation
As at 1 January 2025 | 10,000
As at 31 December 2025 | 10,000

...CONTINUED
Page 3
Page 4
P & C Construction Twickenham Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 6,400 | 14,260 | 180 | 20,840
As at 31 December 2025 | 6,400 | 14,260 | 180 | 20,840
Depreciation
As at 1 January 2025 | 5,634 | 9,056 | 102 | 14,792
Provided during the period | 192 | 1,041 | 15 | 1,248
As at 31 December 2025 | 5,826 | 10,097 | 117 | 16,040
Net Book Value
As at 31 December 2025 | 574 | 4,163 | 63 | 4,800
As at 1 January 2025 | 766 | 5,204 | 78 | 6,048

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | (64,502 ) |  | (90,644 )
Other debtors | 17,582 |  | 9,650
| (46,920 ) |  | (80,994 )

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 396 |  | (27,398 )
Bank loans and overdrafts | 25,301 |  | -
Other loans | 2,769 |  | 11,223
Amounts owed to group undertakings | 36,755 |  | 36,055
Other creditors | 155,584 |  | 153,209
Taxation and social security | 40,631 |  | 21,384
| 261,436 |  | 194,473

8. Share Capital

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

Page 4
Page 5
P & C Construction Twickenham Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Paul Riley | (149,727 ) | 4,780 | (13,707 ) | - | (158,654 )

The above loan is unsecured, interest free and repayable on demand.
Page 5