Acorah Software Products - Accounts Production 19.2.450 false true 31 May 2025 1 June 2024 false 1 June 2025 31 March 2026 31 March 2026 08523718 Dr Alan Frame Mr Simon Guy Mrs Barbara Frame Mrs Sheree Guy Dr Alan Frame iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08523718 2025-05-31 08523718 2026-03-31 08523718 2025-06-01 2026-03-31 08523718 frs-core:PlantMachinery 2025-06-01 2026-03-31 08523718 frs-core:ShareCapital 2026-03-31 08523718 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08523718 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-03-31 08523718 frs-bus:FilletedAccounts 2025-06-01 2026-03-31 08523718 frs-bus:SmallEntities 2025-06-01 2026-03-31 08523718 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-03-31 08523718 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-03-31 08523718 frs-bus:Director1 2025-06-01 2026-03-31 08523718 frs-bus:Director2 2025-06-01 2026-03-31 08523718 frs-bus:Director3 2025-06-01 2026-03-31 08523718 frs-bus:Director4 2025-06-01 2026-03-31 08523718 frs-bus:CompanySecretary1 2025-06-01 2026-03-31 08523718 frs-countries:EnglandWales 2025-06-01 2026-03-31 08523718 2024-05-31 08523718 2025-05-31 08523718 2024-06-01 2025-05-31 08523718 frs-core:CurrentFinancialInstruments 2025-05-31 08523718 frs-core:ShareCapital 2025-05-31 08523718 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 08523718
Pgf Development Ltd
Unaudited Financial Statements
For the Period 1 June 2025 to 31 March 2026
Whitefield Tax Limited
Chartered Certified Accountants and Registered Auditor
Arnold House
2 New Road
Brading
Isle Of Wight
PO36 0DT
Pgf Development Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Pgf Development Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 08523718

| 31 March 2026 | 31 May 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | - |  | 255,000 |
Debtors | 5 | - |  | 5,024 |
Cash at bank and in hand |  | 295,890 |  | 85,998 |
|  | 295,890 |  | 346,022 |
Creditors: Amounts Falling Due Within One Year | 6 | - |  | (3,343 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 295,890 |  | 342,679
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 295,890 |  | 342,679
NET ASSETS |  |  | 295,890 |  | 342,679
CAPITAL AND RESERVES
Called up share capital | 7 |  | 300 |  | 300
Profit and Loss Account |  |  | 295,590 |  | 342,379
SHAREHOLDERS' FUNDS |  |  | 295,890 |  | 342,679

For the period ending 31 March 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

Dr Alan Frame Director
4 June 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Pgf Development Ltd
Notes to the Financial Statements
For the Period 1 June 2025 to 31 March 2026
Notes to the Financial Statements
1. General Information
Pgf Development Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08523718 . The registered office is Greystones High Street, Newchurch, Sandown, Isle Of Wight, PO36 0NN.
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% Reducing balance

2.4. 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.
3. Average Number of Employees
There were no employees during the year. 4 (2025: 4)
4 4
4. Stocks

| 31 March 2026 |  | 31 May 2025
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 255,000

5. Debtors

| 31 March 2026 |  | 31 May 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | - |  | 5,024

Page 2
Page 3
Pgf Development Ltd
Notes to the Financial Statements (continued)
For the Period 1 June 2025 to 31 March 2026
6. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 31 May 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 290
Directors' loan accounts | - |  | 3,053
| - |  | 3,343

7. Share Capital

| 31 March 2026 |  | 31 May 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 300

Page 3