Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09176553 Mr Peter Little Mrs Jenny Little iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09176553 2024-08-31 09176553 2025-08-31 09176553 2024-09-01 2025-08-31 09176553 frs-core:CurrentFinancialInstruments 2025-08-31 09176553 frs-core:Non-currentFinancialInstruments 2025-08-31 09176553 frs-core:ComputerEquipment 2025-08-31 09176553 frs-core:ComputerEquipment 2024-09-01 2025-08-31 09176553 frs-core:ComputerEquipment 2024-08-31 09176553 frs-core:FurnitureFittings 2025-08-31 09176553 frs-core:FurnitureFittings 2024-09-01 2025-08-31 09176553 frs-core:FurnitureFittings 2024-08-31 09176553 frs-core:MotorVehicles 2024-09-01 2025-08-31 09176553 frs-core:PlantMachinery 2025-08-31 09176553 frs-core:PlantMachinery 2024-09-01 2025-08-31 09176553 frs-core:PlantMachinery 2024-08-31 09176553 frs-core:ShareCapital 2025-08-31 09176553 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09176553 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09176553 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09176553 frs-bus:SmallEntities 2024-09-01 2025-08-31 09176553 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09176553 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09176553 frs-bus:Director1 2024-09-01 2025-08-31 09176553 frs-bus:Director2 2024-09-01 2025-08-31 09176553 frs-core:CurrentFinancialInstruments 1 2025-08-31 09176553 frs-countries:EnglandWales 2024-09-01 2025-08-31 09176553 2023-08-31 09176553 2024-08-31 09176553 2023-09-01 2024-08-31 09176553 frs-core:CurrentFinancialInstruments 2024-08-31 09176553 frs-core:Non-currentFinancialInstruments 2024-08-31 09176553 frs-core:ShareCapital 2024-08-31 09176553 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09176553 frs-core:CurrentFinancialInstruments 1 2024-08-31 09176553 frs-core:CurrentFinancialInstruments 2 2024-08-31
Registered number: 09176553
The Property Conservation Company Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Gro Profit First Accountants
Chartered Certified Accountants
Lower Ground Floor
122 Bath Road
Cheltenham
Gloucestershire
GL53 7JX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09176553
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 676 141
676 141
CURRENT ASSETS
Debtors 5 251,495 269,774
Cash at bank and in hand 43,534 39,474
295,029 309,248
Creditors: Amounts Falling Due Within One Year 6 (210,285 ) (289,409 )
NET CURRENT ASSETS (LIABILITIES) 84,744 19,839
TOTAL ASSETS LESS CURRENT LIABILITIES 85,420 19,980
Creditors: Amounts Falling Due After More Than One Year 7 - (7,497 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (128 ) (27 )
NET ASSETS 85,292 12,456
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 85,192 12,356
SHAREHOLDERS' FUNDS 85,292 12,456
Page 1
Page 2
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
Mr Peter Little
Director
21/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
The Property Conservation Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09176553 . The registered office is Lower Ground Floor, 122 Bath Road, Cheltenham, Gloucestershire, GL53 7JX.
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 50% Straight Line
Motor Vehicles 33% Reducing Balance
Fixtures & Fittings 33% Straight Line
Computer Equipment 33% Straight Line
2.4. 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 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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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 9,523 19,064 6,328 34,915
Additions - - 916 916
As at 31 August 2025 9,523 19,064 7,244 35,831
Depreciation
As at 1 September 2024 9,523 19,064 6,187 34,774
Provided during the period - - 381 381
As at 31 August 2025 9,523 19,064 6,568 35,155
Net Book Value
As at 31 August 2025 - - 676 676
As at 1 September 2024 - - 141 141
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 88,896 -
Other debtors 71,505 71,505
Cool Basements Company debtor 81,001 81,001
Pension scheme prepayments 5,575 5,575
Corporation tax recoverable assets - 107,115
Other taxes and social security 4,518 4,578
251,495 269,774
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,537 2,494
Bank loans and overdrafts 7,497 10,000
Corporation tax 1,160 107,115
VAT 24,955 6,449
Other creditors 3,296 2,599
Facilities 1 Loan 94,387 94,387
South West Capital Loan - 66,363
Accruals and deferred income 67,452 -
Directors' loan accounts 1 2
210,285 289,409
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 7,497
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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