Acorah Software Products - Accounts Production 19.2.350 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 13909196 Miss Megan Cumming Miss Bethan Hubbard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13909196 2025-02-28 13909196 2026-02-28 13909196 2025-03-01 2026-02-28 13909196 frs-core:CurrentFinancialInstruments 2026-02-28 13909196 frs-core:ComputerEquipment 2026-02-28 13909196 frs-core:ComputerEquipment 2025-03-01 2026-02-28 13909196 frs-core:ComputerEquipment 2025-02-28 13909196 frs-core:FurnitureFittings 2026-02-28 13909196 frs-core:FurnitureFittings 2025-03-01 2026-02-28 13909196 frs-core:FurnitureFittings 2025-02-28 13909196 frs-core:MotorVehicles 2026-02-28 13909196 frs-core:MotorVehicles 2025-03-01 2026-02-28 13909196 frs-core:MotorVehicles 2025-02-28 13909196 frs-core:PlantMachinery 2026-02-28 13909196 frs-core:PlantMachinery 2025-03-01 2026-02-28 13909196 frs-core:PlantMachinery 2025-02-28 13909196 frs-core:ShareCapital 2026-02-28 13909196 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 13909196 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 13909196 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 13909196 frs-bus:SmallEntities 2025-03-01 2026-02-28 13909196 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 13909196 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 13909196 frs-bus:Director1 2025-03-01 2026-02-28 13909196 frs-bus:Director1 2025-02-28 13909196 frs-bus:Director1 2026-02-28 13909196 frs-bus:Director2 2025-03-01 2026-02-28 13909196 frs-countries:EnglandWales 2025-03-01 2026-02-28 13909196 2024-02-29 13909196 2025-02-28 13909196 2024-03-01 2025-02-28 13909196 frs-core:CurrentFinancialInstruments 2025-02-28 13909196 frs-core:ShareCapital 2025-02-28 13909196 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 13909196
Pengraigwen Stables And Holiday Lets Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
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Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13909196
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,716 18,289
13,716 18,289
CURRENT ASSETS
Debtors 5 332,589 346,490
Cash at bank and in hand 931 742
333,520 347,232
Creditors: Amounts Falling Due Within One Year 6 (349,897 ) (377,787 )
NET CURRENT ASSETS (LIABILITIES) (16,377 ) (30,555 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,661 ) (12,266 )
NET LIABILITIES (2,661 ) (12,266 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (2,761 ) (12,366 )
SHAREHOLDERS' FUNDS (2,661) (12,266)
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Page 2
For the year ending 28 February 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
Miss Megan Cumming
Director
08/04/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pengraigwen Stables And Holiday Lets Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13909196 . 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. 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 25% WDV
Fixtures & Fittings 25% WDV
Computer Equipment 25% WDV
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2025 7,375 21,000 5,995 703 35,073
As at 28 February 2026 7,375 21,000 5,995 703 35,073
Depreciation
As at 1 March 2025 4,133 11,699 663 289 16,784
Provided during the period 811 2,325 1,333 104 4,573
As at 28 February 2026 4,944 14,024 1,996 393 21,357
Net Book Value
As at 28 February 2026 2,431 6,976 3,999 310 13,716
As at 1 March 2025 3,242 9,301 5,332 414 18,289
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5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 163 164
Other debtors 332,426 346,326
332,589 346,490
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - (1 )
Bank loans and overdrafts 348,971 376,367
Other creditors 926 1,421
349,897 377,787
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2025 Amounts advanced Amounts repaid Amounts written off As at 28 February 2026
£ £ £ £ £
Miss Megan Cumming 346,326 1,272 (15,174 ) - 332,425
The above loan is unsecured, interest free and repayable on demand.
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