Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09250381 Mr Christopher Parker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09250381 2024-10-31 09250381 2025-10-31 09250381 2024-11-01 2025-10-31 09250381 frs-core:CurrentFinancialInstruments 2025-10-31 09250381 frs-core:Non-currentFinancialInstruments 2025-10-31 09250381 frs-core:ComputerEquipment 2025-10-31 09250381 frs-core:ComputerEquipment 2024-11-01 2025-10-31 09250381 frs-core:ComputerEquipment 2024-10-31 09250381 frs-core:NetGoodwill 2024-11-01 2025-10-31 09250381 frs-core:MotorVehicles 2025-10-31 09250381 frs-core:MotorVehicles 2024-11-01 2025-10-31 09250381 frs-core:MotorVehicles 2024-10-31 09250381 frs-core:PlantMachinery 2025-10-31 09250381 frs-core:PlantMachinery 2024-11-01 2025-10-31 09250381 frs-core:PlantMachinery 2024-10-31 09250381 frs-core:WithinOneYear 2025-10-31 09250381 frs-core:ShareCapital 2025-10-31 09250381 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09250381 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09250381 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09250381 frs-bus:SmallEntities 2024-11-01 2025-10-31 09250381 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09250381 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09250381 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 09250381 frs-bus:OrdinaryShareClass1 2025-10-31 09250381 frs-bus:Director1 2024-11-01 2025-10-31 09250381 frs-countries:EnglandWales 2024-11-01 2025-10-31 09250381 2023-10-31 09250381 2024-10-31 09250381 2023-11-01 2024-10-31 09250381 frs-core:CurrentFinancialInstruments 2024-10-31 09250381 frs-core:Non-currentFinancialInstruments 2024-10-31 09250381 frs-core:WithinOneYear 2024-10-31 09250381 frs-core:ShareCapital 2024-10-31 09250381 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 09250381 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31
Registered number: 09250381
P.L.K Associates Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09250381
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 54,344 67,686
54,344 67,686
CURRENT ASSETS
Stocks 5 15,200 3,920
Debtors 6 44,251 36,006
Cash at bank and in hand 3,427 7,185
62,878 47,111
Creditors: Amounts Falling Due Within One Year 7 (54,800 ) (50,703 )
NET CURRENT ASSETS (LIABILITIES) 8,078 (3,592 )
TOTAL ASSETS LESS CURRENT LIABILITIES 62,422 64,094
Creditors: Amounts Falling Due After More Than One Year 8 - (6,018 )
NET ASSETS 62,422 58,076
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 62,322 57,976
SHAREHOLDERS' FUNDS 62,422 58,076
Page 1
Page 2
For the year ending 31 October 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 director acknowledges his 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 Christopher Parker
Director
03/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
P.L.K Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09250381 . The registered office is Unit 11 Bradley Mills Industrial Estate, Bradley Mills Road, Huddersfield, HD1 6PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 15% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% reducing balance
2.5. 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.
2.6. 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.
2.7. 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 year 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.
...CONTINUED
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2.7. Taxation - continued
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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 162,051 12,000 3,152 177,203
Additions 3,500 - 438 3,938
Disposals - (12,000 ) - (12,000 )
As at 31 October 2025 165,551 - 3,590 169,141
Depreciation
As at 1 November 2024 102,320 4,500 2,697 109,517
Provided during the period 9,485 1,719 295 11,499
Disposals - (6,219 ) - (6,219 )
As at 31 October 2025 111,805 - 2,992 114,797
Net Book Value
As at 31 October 2025 53,746 - 598 54,344
As at 1 November 2024 59,731 7,500 455 67,686
5. Stocks
2025 2024
£ £
Stock 15,200 3,920
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 44,251 36,006
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 2,330
Bank loans and overdrafts 6,018 10,000
Corporation tax 10,859 7,909
VAT 18,503 17,443
Other creditors 17,026 11,311
Accruals and deferred income 1,053 1,269
Director's loan account 1,341 441
54,800 50,703
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 6,018
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 2,330
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
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