Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10379232 Mr Tomasz Werner Mrs Sylwia Werner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10379232 2024-09-30 10379232 2025-09-30 10379232 2024-10-01 2025-09-30 10379232 frs-core:CurrentFinancialInstruments 2025-09-30 10379232 frs-core:Non-currentFinancialInstruments 2025-09-30 10379232 frs-core:ComputerEquipment 2025-09-30 10379232 frs-core:ComputerEquipment 2024-10-01 2025-09-30 10379232 frs-core:ComputerEquipment 2024-09-30 10379232 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 10379232 frs-core:MotorVehicles 2025-09-30 10379232 frs-core:MotorVehicles 2024-10-01 2025-09-30 10379232 frs-core:MotorVehicles 2024-09-30 10379232 frs-core:OtherResidualIntangibleAssets 2025-09-30 10379232 frs-core:OtherResidualIntangibleAssets 2024-09-30 10379232 frs-core:PlantMachinery 2025-09-30 10379232 frs-core:PlantMachinery 2024-10-01 2025-09-30 10379232 frs-core:PlantMachinery 2024-09-30 10379232 frs-core:ShareCapital 2025-09-30 10379232 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10379232 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10379232 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10379232 frs-bus:SmallEntities 2024-10-01 2025-09-30 10379232 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10379232 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10379232 frs-bus:Director1 2024-10-01 2025-09-30 10379232 frs-bus:Director2 2024-10-01 2025-09-30 10379232 frs-countries:EnglandWales 2024-10-01 2025-09-30 10379232 2023-09-30 10379232 2024-09-30 10379232 2023-10-01 2024-09-30 10379232 frs-core:CurrentFinancialInstruments 2024-09-30 10379232 frs-core:Non-currentFinancialInstruments 2024-09-30 10379232 frs-core:ShareCapital 2024-09-30 10379232 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 10379232
PER4BUILD LTD
Unaudited Financial Statements
For The Year Ended 30 September 2025
PER4BUILD LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
PER4BUILD LTD
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 10379232

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,795 |  | 2,795
Tangible Assets | 5 |  | 2,578 |  | 2,927
|  |  | 5,373 |  | 5,722
CURRENT ASSETS
Debtors | 6 | 5,066 |  | 6,361 |
Cash at bank and in hand |  | 9,479 |  | 2,139 |
|  | 14,545 |  | 8,500 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,381 ) |  | (4,141 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 12,164 |  | 4,359
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 17,537 |  | 10,081
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (969 )
NET ASSETS |  |  | 17,537 |  | 9,112
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 17,437 |  | 9,012
SHAREHOLDERS' FUNDS |  |  | 17,537 |  | 9,112

Page 1
Page 2
PER4BUILD LTD
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 Tomasz Werner Director | Mrs Sylwia Werner Director
17/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
PER4BUILD LTD
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
PER4BUILD LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10379232 . The registered office is 99 RAVENSBOURNE GARDENS, ILFORD, IG5 0XQ.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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 | WDV
Motor Vehicles | WDV
Computer Equipment | WDV

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 October 2024 | 2,795
As at 30 September 2025 | 2,795
Net Book Value
As at 30 September 2025 | 2,795
As at 1 October 2024 | 2,795

Page 3
Page 4
PER4BUILD LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 October 2024 | 5,144 | 1,000 | 845 | 6,989
Additions | - | - | 150 | 150
As at 30 September 2025 | 5,144 | 1,000 | 995 | 7,139
Depreciation
As at 1 October 2024 | 3,252 | 442 | 368 | 4,062
Provided during the period | 341 | 45 | 113 | 499
As at 30 September 2025 | 3,593 | 487 | 481 | 4,561
Net Book Value
As at 30 September 2025 | 1,551 | 513 | 514 | 2,578
As at 1 October 2024 | 1,892 | 558 | 477 | 2,927

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 168 |  | 135
Other debtors | 4,868 |  | 5,820
Amounts owed by other participating interests | 30 |  | 69
| 5,066 |  | 6,024
Due after more than one year
Amounts owed by other participating interests | - |  | 337
| 5,066 |  | 6,361

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | -
Bank loans and overdrafts | 900 |  | 1,200
Other creditors | 1,444 |  | 2,596
Accruals and deferred income | 8 |  | 8
Amounts owed to other participating interests | 30 |  | 337
| 2,381 |  | 4,141

Page 4
Page 5
PER4BUILD LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 900
Amounts owed to other participating interests | - |  | 69
| - |  | 969

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5