Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09203900 Mr P J Kirby Mrs A J Kirby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09203900 2024-12-31 09203900 2025-12-31 09203900 2025-01-01 2025-12-31 09203900 frs-core:ComputerEquipment 2025-12-31 09203900 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09203900 frs-core:ComputerEquipment 2024-12-31 09203900 frs-core:FurnitureFittings 2025-12-31 09203900 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09203900 frs-core:FurnitureFittings 2024-12-31 09203900 frs-core:MotorVehicles 2025-12-31 09203900 frs-core:MotorVehicles 2025-01-01 2025-12-31 09203900 frs-core:MotorVehicles 2024-12-31 09203900 frs-core:ShareCapital 2025-12-31 09203900 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09203900 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09203900 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09203900 frs-bus:SmallEntities 2025-01-01 2025-12-31 09203900 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09203900 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09203900 frs-bus:Director1 2025-01-01 2025-12-31 09203900 frs-bus:Director2 2025-01-01 2025-12-31 09203900 frs-countries:EnglandWales 2025-01-01 2025-12-31 09203900 2023-12-31 09203900 2024-12-31 09203900 2024-01-01 2024-12-31 09203900 frs-core:CurrentFinancialInstruments 2024-12-31 09203900 frs-core:ShareCapital 2024-12-31 09203900 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09203900
PK Electrical Maintenance Ltd
Financial Statements
For The Year Ended 31 December 2025
Stubbs Parkin
55 Hoghton Street
Southport
Merseyside
PR9 0PG
PK Electrical Maintenance Ltd
Contents
Contents

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

Page 1
PK Electrical Maintenance Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09203900

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 4,147
|  |  | - |  | 4,147
CURRENT ASSETS
Stocks | 5 | - |  | 1,495 |
Debtors | 6 | 416 |  | 6,642 |
Cash at bank and in hand |  | 857 |  | 578 |
|  | 1,273 |  | 8,715 |
Creditors: Amounts Falling Due Within One Year | 7 | (11,668 ) |  | (20,950 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (10,395 ) |  | (12,235 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (10,395 ) |  | (8,088 )
NET LIABILITIES |  |  | (10,395 ) |  | (8,088 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (10,495 ) |  | (8,188 )
SHAREHOLDERS' FUNDS |  |  | (10,395) |  | (8,088)

Page 1
Page 2
PK Electrical Maintenance Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 P J Kirby Director
2nd July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
PK Electrical Maintenance Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
PK Electrical Maintenance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09203900 . The registered office is 30 New Street, Eccleston, Lancashire, PR7 5TW.
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.
The company's functional and presentational currency is GBP and no level of rounding has been used in the preparation of the financial statements.
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities
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:

Motor Vehicles | 25% reducing balance basis
Fixtures & Fittings | 20% reducing balance basis
Computer Equipment | 20% reducing balance basis

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
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
PK Electrical Maintenance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 27,975 | 2,701 | 2,345 | 33,021
Disposals | (27,975 ) | (2,701 ) | (2,345 ) | (33,021 )
As at 31 December 2025 | - | - | - | -
Depreciation
As at 1 January 2025 | 24,480 | 2,376 | 2,018 | 28,874
Disposals | (24,480 ) | (2,376 ) | (2,018 ) | (28,874 )
As at 31 December 2025 | - | - | - | -
Net Book Value
As at 31 December 2025 | - | - | - | -
As at 1 January 2025 | 3,495 | 325 | 327 | 4,147

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | - |  | 1,495

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 416 |  | 6,642

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 2,892
Other creditors | 11,668 |  | 18,058
| 11,668 |  | 20,950

Page 4
Page 5
PK Electrical Maintenance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Share Capital

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

Page 5