Acorah Software Products - Accounts Production 19.2.350 false true 30 April 2025 20 April 2024 false 1 May 2025 30 April 2026 30 April 2026 SC807701 Mr Paul Stevens Mrs Laura Stevens iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC807701 2025-04-30 SC807701 2026-04-30 SC807701 2025-05-01 2026-04-30 SC807701 frs-core:CurrentFinancialInstruments 2026-04-30 SC807701 frs-core:Non-currentFinancialInstruments 2026-04-30 SC807701 frs-core:MotorVehicles 2026-04-30 SC807701 frs-core:MotorVehicles 2025-05-01 2026-04-30 SC807701 frs-core:MotorVehicles 2025-04-30 SC807701 frs-core:ShareCapital 2026-04-30 SC807701 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 SC807701 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC807701 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 SC807701 frs-bus:SmallEntities 2025-05-01 2026-04-30 SC807701 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 SC807701 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC807701 frs-bus:Director1 2025-05-01 2026-04-30 SC807701 frs-bus:Director2 2025-05-01 2026-04-30 SC807701 frs-countries:Scotland 2025-05-01 2026-04-30 SC807701 2024-04-19 SC807701 2025-04-30 SC807701 2024-04-20 2025-04-30 SC807701 frs-core:CurrentFinancialInstruments 2025-04-30 SC807701 frs-core:Non-currentFinancialInstruments 2025-04-30 SC807701 frs-core:ShareCapital 2025-04-30 SC807701 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: SC807701
Pas Building Services Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Paterson Accountancy Ltd
15 Mushet Road
Kirkton Campus
Livingston
EH54 7GF
Pas Building Services Ltd
Contents
Contents

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

Page 1
Pas Building Services Ltd
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: SC807701

| 30 April 2026 | 30 April 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 18,602 |  | -
|  |  | 18,602 |  | -
CURRENT ASSETS
Debtors | 5 | 100 |  | 100 |
Cash at bank and in hand |  | 10,018 |  | - |
|  | 10,118 |  | 100 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 10,118 |  | 100
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 28,720 |  | 100
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (27,004 ) |  | -
NET ASSETS |  |  | 1,716 |  | 100
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,616 |  | -
SHAREHOLDERS' FUNDS |  |  | 1,716 |  | 100

Page 1
Page 2
Pas Building Services Ltd
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 2026 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

Mrs Laura Stevens Director
05/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Pas Building Services Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Pas Building Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC807701 . The registered office is 55 West Holmes Place, Broxburn, EH52 5NJ.
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:

Motor Vehicles | 18% reducing

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 May 2025 | -
Additions | 21,697
As at 30 April 2026 | 21,697

...CONTINUED
Page 3
Page 4
Pas Building Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026

Depreciation
As at 1 May 2025 | -
Provided during the period | 3,095
As at 30 April 2026 | 3,095
Net Book Value
As at 30 April 2026 | 18,602
As at 1 May 2025 | -

5. Debtors

| 30 April 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 100 |  | 100

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

| 30 April 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 27,004 |  | -

7. Share Capital

| 30 April 2026 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 100 |  | 100
Amount of Allotted, Called Up Share Capital | 100 |  | 100

Page 4