Acorah Software Products - Accounts Production 18.1.170 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09430194 Mrs Sarah Piper Mr David Piper Mr David Piper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09430194 2024-08-31 09430194 2025-08-31 09430194 2024-09-01 2025-08-31 09430194 frs-core:CurrentFinancialInstruments 2025-08-31 09430194 frs-core:MotorVehicles 2025-08-31 09430194 frs-core:MotorVehicles 2024-09-01 2025-08-31 09430194 frs-core:MotorVehicles 2024-08-31 09430194 frs-core:PlantMachinery 2025-08-31 09430194 frs-core:PlantMachinery 2024-09-01 2025-08-31 09430194 frs-core:PlantMachinery 2024-08-31 09430194 frs-core:SharePremium 2025-08-31 09430194 frs-core:ShareCapital 2025-08-31 09430194 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09430194 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09430194 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09430194 frs-bus:SmallEntities 2024-09-01 2025-08-31 09430194 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09430194 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09430194 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-01 2025-08-31 09430194 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31 09430194 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-08-31 09430194 frs-core:UnlistedNon-exchangeTraded 2025-08-31 09430194 frs-core:UnlistedNon-exchangeTraded 2024-08-31 09430194 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 09430194 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-08-31 09430194 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 09430194 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 09430194 frs-bus:Director1 2024-09-01 2025-08-31 09430194 frs-bus:Director2 2024-09-01 2025-08-31 09430194 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 09430194 frs-countries:EnglandWales 2024-09-01 2025-08-31 09430194 2023-08-31 09430194 2024-08-31 09430194 2023-09-01 2024-08-31 09430194 frs-core:CurrentFinancialInstruments 2024-08-31 09430194 frs-core:SharePremium 2024-08-31 09430194 frs-core:ShareCapital 2024-08-31 09430194 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09430194 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31
Registered number: 09430194
Pro 2 Pro Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09430194
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 263,737 235,630
Investment Properties 5 2,460,600 2,415,600
Investments 6 1,500,400 1,500,400
4,224,737 4,151,630
CURRENT ASSETS
Debtors 7 2,031,346 2,226,357
Cash at bank and in hand 2,068,657 1,388,296
4,100,003 3,614,653
Creditors: Amounts Falling Due Within One Year 8 (439,358 ) (168,218 )
NET CURRENT ASSETS (LIABILITIES) 3,660,645 3,446,435
TOTAL ASSETS LESS CURRENT LIABILITIES 7,885,382 7,598,065
PROVISIONS FOR LIABILITIES
Deferred Taxation (234,474 ) (213,193 )
NET ASSETS 7,650,908 7,384,872
CAPITAL AND RESERVES
Called up share capital 9 200 200
Share premium account 1,499,900 1,499,900
Fair value reserve 11 517,995 484,246
Profit and Loss Account 5,632,813 5,400,526
SHAREHOLDERS' FUNDS 7,650,908 7,384,872
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
Mrs Sarah Piper
Director
Mr David Piper
Director
22 May 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pro 2 Pro Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09430194 . The registered office is Horton Enterprise Park, Hortonwood 50, Telford, Shropshire, TF1 7GZ.
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 20% reducing balance
Motor Vehicles 20% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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 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.
...CONTINUED
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Page 4
2.5. Taxation - continued
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.
2.6. Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements on the basis that the company and its subsidiary undertakings comprise a small group as defined by Companies Act 2006.
2.7. Investments
Unlisted investments are included at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost or Valuation
As at 1 September 2024 767,984 82,151 850,135
Additions 63,649 44,500 108,149
Disposals - (44,250 ) (44,250 )
As at 31 August 2025 831,633 82,401 914,034
Depreciation
As at 1 September 2024 570,004 44,501 614,505
Provided during the period 52,326 2,484 54,810
Disposals - (19,018 ) (19,018 )
As at 31 August 2025 622,330 27,967 650,297
Net Book Value
As at 31 August 2025 209,303 54,434 263,737
As at 1 September 2024 197,980 37,650 235,630
5. Investment Property
2025
£
Fair Value
As at 1 September 2024 2,415,600
Revaluations 45,000
As at 31 August 2025 2,460,600
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 1,769,941 1,769,941
Page 4
Page 5
6. Investments
Unlisted
£
Cost
As at 1 September 2024 1,500,400
As at 31 August 2025 1,500,400
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 1,500,400
As at 1 September 2024 1,500,400
Unlisted investments comprise of shares held in four subsidiary companies incorporated in England & Wales.
7. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 1,132 -
Other debtors 259,367 20,750
Directors' loan accounts 662,094 707,012
Amounts owed by group undertakings 1,108,753 1,064,514
2,031,346 1,792,276
Due after more than one year
Amounts owed by group undertakings - 434,081
2,031,346 2,226,357
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,666 -
Corporation tax 73,067 101,638
VAT 11,617 8,984
Accruals and deferred income 1,102 4,595
Amounts owed to group undertakings 350,906 53,001
439,358 168,218
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
10. Directors Advances, Credits and Guarantees
Page 5
Page 6
Dividends paid to directors during the year were £414,000 (2024: £485,000).
Included within Debtors is a loan to the directors of £662,094 (2024: £707,012).
The above loan is unsecured and repayable on demand. Interest of 2.25% per annum has been charged to 31st March 2025, and 3.75% interest has been charged thereafter.
11. Reserves
Fair Value Reserve
£
As at 1 September 2024 484,246
Transfer to profit and loss 33,749
As at 31 August 2025 517,995
12. Related Party Transactions
Dividends received from the subsidiary companies £440,137 (2024: £337,975).
Included within creditors due within one year is a balance of £350,906 (2024: £53,001) due to the subsidiary companies.
Included within debtors due within one year is a balance of £1,108,753 (2024: £1,064,514) due from subsidiary companies.  Included within debtors due after more than one year is a balance of £Nil (2024: £434,081) due from the subsidiary company.
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