Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC604991 Sarah Cameron Patricia Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC604991 2024-08-31 SC604991 2025-08-31 SC604991 2024-09-01 2025-08-31 SC604991 frs-core:CurrentFinancialInstruments 2025-08-31 SC604991 frs-core:FurnitureFittings 2025-08-31 SC604991 frs-core:FurnitureFittings 2024-09-01 2025-08-31 SC604991 frs-core:FurnitureFittings 2024-08-31 SC604991 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC604991 frs-core:SharePremium 2025-08-31 SC604991 frs-core:ShareCapital 2025-08-31 SC604991 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC604991 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC604991 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC604991 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC604991 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC604991 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC604991 frs-bus:Director1 2024-09-01 2025-08-31 SC604991 frs-bus:Director1 2024-08-31 SC604991 frs-bus:Director1 2025-08-31 SC604991 frs-bus:Director2 2024-09-01 2025-08-31 SC604991 frs-countries:Scotland 2024-09-01 2025-08-31 SC604991 2023-08-31 SC604991 2024-08-31 SC604991 2023-09-01 2024-08-31 SC604991 frs-core:CurrentFinancialInstruments 2024-08-31 SC604991 frs-core:SharePremium 2024-08-31 SC604991 frs-core:ShareCapital 2024-08-31 SC604991 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC604991
Propharm Services Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
SmartMoney Chartered Accountants
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: SC604991
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 46,113 36,454
Cash at bank and in hand 23,847 1,101
69,960 37,555
Creditors: Amounts Falling Due Within One Year 6 (47,396 ) (17,598 )
NET CURRENT ASSETS (LIABILITIES) 22,564 19,957
TOTAL ASSETS LESS CURRENT LIABILITIES 22,564 19,957
NET ASSETS 22,564 19,957
CAPITAL AND RESERVES
Called up share capital 7 143 143
Share premium account 21,858 21,858
Profit and Loss Account 563 (2,044 )
SHAREHOLDERS' FUNDS 22,564 19,957
For the year ending 31 August 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
Sarah Cameron
Director
Patricia Davies
Director
18th May 2026
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Propharm Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC604991 . The registered office is Burnfield House, 4a Burnfield Avenue, Thornliebank, G46 7TL.
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.
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% on cost
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Financial Instruments
Debtors
Trade and other debtors are recognised at the settlement amount due with appropriate allowances for irrecoverable amounts when there is objective evidence the asset is impaired.
Cash and cash equivalents
Cash and cash equivalents in the balance sheet comprise cash in hand and held at bank.
Creditors
Trade and other creditors are recognised where the company has a present obligation resulting from a past event and are recognised at the settlement amount due after allowing for any trade discounts due.
2.6. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 2
Page 3
2.7. Pensions
The company operates a defined pension contribution scheme. 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: 10 (2024: 7)
10 7
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 September 2024 73
Disposals (73 )
As at 31 August 2025 -
Depreciation
As at 1 September 2024 73
Disposals (73 )
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 -
As at 1 September 2024 -
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 18,370 7,288
Other debtors 27,743 29,166
46,113 36,454
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 42,625 6,847
Taxation and social security 4,771 10,751
47,396 17,598
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 143 143
Page 3
Page 4
8. Directors Advances, Credits and Guarantees
Included in other debtors is a loan to the director, Mrs S Cameron, of £22,779 (2024: £30,637). 
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mrs Sarah Cameron 30,637 - 7,858 - 22,779
This loan is unsecured,  interest free and has been repaid post year end.
Page 4