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Registered number: 04828218
Prokleen UK Limited
Financial Statements
For The Year Ended 31 July 2025
Hippey Accountancy Services
FMAAT
13 Swanwick Walk
Broughton
Milton Keynes
MK10 9LJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04828218
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,543 7,006
7,543 7,006
CURRENT ASSETS
Debtors 5 181,883 149,125
Cash at bank and in hand 69,187 44,611
251,070 193,736
Creditors: Amounts Falling Due Within One Year 6 (162,862 ) (125,531 )
NET CURRENT ASSETS (LIABILITIES) 88,208 68,205
TOTAL ASSETS LESS CURRENT LIABILITIES 95,751 75,211
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,886 ) (1,331 )
NET ASSETS 93,865 73,880
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 93,863 73,878
SHAREHOLDERS' FUNDS 93,865 73,880
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Page 2
For the year ending 31 July 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 Timothy Martlew
Director
16th April 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Prokleen UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04828218 . The registered office is 200 Milton Keynes Business Centre, Hayley Court, Linford Wood, Milton Keynes, MK14 6GD.
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. Going Concern Disclosure
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are held for the company's own use and stated 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% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.6. Pensions
The company operates a workplace pension scheme through The People's Pension. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 117 (2024: 90)
117 90
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2024 2,998 1,161 11,586 15,745
Additions 2,077 265 209 2,551
As at 31 July 2025 5,075 1,426 11,795 18,296
Depreciation
As at 1 August 2024 2,353 870 5,516 8,739
Provided during the period 381 111 1,522 2,014
As at 31 July 2025 2,734 981 7,038 10,753
Net Book Value
As at 31 July 2025 2,341 445 4,757 7,543
As at 1 August 2024 645 291 6,070 7,006
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 177,806 143,954
Prepayments and accrued income 1,450 1,852
Other debtors 2,627 3,319
181,883 149,125
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 20,087 16,991
Corporation tax 32,395 19,676
Other taxes and social security 5,546 2,689
VAT 85,941 66,715
Directors' loan accounts 18,893 19,460
162,862 125,531
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7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Ultimate Controlling Party
The directors are considered to be the ultimate controlling party by virtue of their ownership of 100% of the issued share capital in the company and of their ability to act in concert in respect of the operational and financial policies of the company.
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