Acorah Software Products - Accounts Production 19.2.450 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 04420071 Mr Gary Bosson Mrs Nicola Bosson Mr Joe Bosson Miss Bethany Bosson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04420071 2025-04-30 04420071 2026-04-30 04420071 2025-05-01 2026-04-30 04420071 frs-core:CurrentFinancialInstruments 2026-04-30 04420071 frs-core:Non-currentFinancialInstruments 2026-04-30 04420071 frs-core:BetweenOneFiveYears 2026-04-30 04420071 frs-core:ComputerEquipment 2026-04-30 04420071 frs-core:ComputerEquipment 2025-05-01 2026-04-30 04420071 frs-core:ComputerEquipment 2025-04-30 04420071 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-01 2026-04-30 04420071 frs-core:NetGoodwill 2026-04-30 04420071 frs-core:NetGoodwill 2025-05-01 2026-04-30 04420071 frs-core:NetGoodwill 2025-04-30 04420071 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-04-30 04420071 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-01 2026-04-30 04420071 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 04420071 frs-core:MotorVehicles 2026-04-30 04420071 frs-core:MotorVehicles 2025-05-01 2026-04-30 04420071 frs-core:MotorVehicles 2025-04-30 04420071 frs-core:PlantMachinery 2026-04-30 04420071 frs-core:PlantMachinery 2025-05-01 2026-04-30 04420071 frs-core:PlantMachinery 2025-04-30 04420071 frs-core:WithinOneYear 2026-04-30 04420071 frs-core:ShareCapital 2026-04-30 04420071 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 04420071 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 04420071 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 04420071 frs-bus:SmallEntities 2025-05-01 2026-04-30 04420071 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 04420071 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 04420071 frs-core:CostValuation 2025-04-30 04420071 frs-core:DisposalsRepaymentsInvestments 2026-04-30 04420071 frs-core:CostValuation 2026-04-30 04420071 frs-core:ProvisionsForImpairmentInvestments 2025-04-30 04420071 frs-core:ProvisionsForImpairmentInvestments 2026-04-30 04420071 frs-bus:Director1 2025-05-01 2026-04-30 04420071 frs-bus:Director2 2025-05-01 2026-04-30 04420071 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 04420071 frs-bus:CompanySecretary2 2025-05-01 2026-04-30 04420071 frs-countries:EnglandWales 2025-05-01 2026-04-30 04420071 2024-04-30 04420071 2025-04-30 04420071 2024-05-01 2025-04-30 04420071 frs-core:CurrentFinancialInstruments 2025-04-30 04420071 frs-core:Non-currentFinancialInstruments 2025-04-30 04420071 frs-core:BetweenOneFiveYears 2025-04-30 04420071 frs-core:WithinOneYear 2025-04-30 04420071 frs-core:ShareCapital 2025-04-30 04420071 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 04420071
Process Plant Services Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 04420071
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 75,586 134,332
Investments 6 - 111,500
75,586 245,832
CURRENT ASSETS
Stocks 7 350 915
Debtors 8 82,657 207,230
Cash at bank and in hand 1,064,335 1,256,154
1,147,342 1,464,299
Creditors: Amounts Falling Due Within One Year 9 (124,809 ) (208,873 )
NET CURRENT ASSETS (LIABILITIES) 1,022,533 1,255,426
TOTAL ASSETS LESS CURRENT LIABILITIES 1,098,119 1,501,258
Creditors: Amounts Falling Due After More Than One Year 10 - (71,725 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,282 ) (2,317 )
NET ASSETS 1,094,837 1,427,216
CAPITAL AND RESERVES
Called up share capital 12 104 100
Profit and Loss Account 1,094,733 1,427,116
SHAREHOLDERS' FUNDS 1,094,837 1,427,216
Page 1
Page 2
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
Mr Gary Bosson
Director
28th May 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Process Plant Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04420071 . The registered office is 10a Revenge Road, Lordswood, Chatham, Kent, ME5 8UD.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost.  After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumlated impairment losses.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.
Leasehold Over the term of the lease
Plant & Machinery 25% on cost
Motor Vehicles 33% on cost
Computer Equipment 33% on reducing balance
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
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.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.8. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
2.9. 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.
2.10. 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.
2.11. Debtors
 Short term debtors are measured at transaction price, less any impairment.
2.12. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
2.13. Creditors
Short term creditors are measured at the transaction price.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2025: 7)
7 7
Page 4
Page 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2025 38,538
As at 30 April 2026 38,538
Amortisation
As at 1 May 2025 38,538
As at 30 April 2026 38,538
Net Book Value
As at 30 April 2026 -
As at 1 May 2025 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2025 187,369 60,684 78,556 28,642 355,251
Additions - 3,699 - 3,185 6,884
As at 30 April 2026 187,369 64,383 78,556 31,827 362,135
Depreciation
As at 1 May 2025 62,456 59,352 72,024 27,087 220,919
Provided during the period 62,456 1,610 - 1,564 65,630
As at 30 April 2026 124,912 60,962 72,024 28,651 286,549
Net Book Value
As at 30 April 2026 62,457 3,421 6,532 3,176 75,586
As at 1 May 2025 124,913 1,332 6,532 1,555 134,332
6. Investments
Other
£
Cost or Valuation
As at 1 May 2025 111,500
Disposals (111,500 )
As at 30 April 2026 -
Provision
As at 1 May 2025 -
As at 30 April 2026 -
...CONTINUED
Page 5
Page 6
Net Book Value
As at 30 April 2026 -
As at 1 May 2025 111,500
7. Stocks
2026 2025
£ £
Stock 350 915
8. Debtors
2026 2025
£ £
Due within one year
Trade debtors 82,657 198,830
Other debtors - 8,400
82,657 207,230
9. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 68,977 62,763
Trade creditors 18,054 21,590
Bank loans and overdrafts - 10,348
Other creditors 7,612 22,536
Taxation and social security 30,166 91,636
124,809 208,873
10. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts - 68,977
Bank loans - 2,748
- 71,725
11. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 68,977 62,763
Later than one year and not later than five years - 68,977
68,977 131,740
68,977 131,740
Page 6
Page 7
12. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 104 100
Page 7