Acorah Software Products - Accounts Production 19.3.550 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 05275317 Mr Paul Thomas Mrs Ruth Thomas Mr and Mrs P Thomas true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05275317 2024-10-31 05275317 2025-10-31 05275317 2024-11-01 2025-10-31 05275317 frs-core:CurrentFinancialInstruments 2025-10-31 05275317 frs-core:Non-currentFinancialInstruments 2025-10-31 05275317 frs-core:BetweenOneFiveYears 2025-10-31 05275317 frs-core:ComputerEquipment 2024-11-01 2025-10-31 05275317 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 05275317 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 05275317 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 05275317 frs-core:MotorVehicles 2025-10-31 05275317 frs-core:MotorVehicles 2024-11-01 2025-10-31 05275317 frs-core:MotorVehicles 2024-10-31 05275317 frs-core:PlantMachinery 2025-10-31 05275317 frs-core:PlantMachinery 2024-11-01 2025-10-31 05275317 frs-core:PlantMachinery 2024-10-31 05275317 frs-core:WithinOneYear 2025-10-31 05275317 frs-core:ShareCapital 2025-10-31 05275317 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 05275317 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05275317 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 05275317 frs-bus:SmallEntities 2024-11-01 2025-10-31 05275317 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05275317 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05275317 1 2024-11-01 2025-10-31 05275317 frs-bus:Director1 2024-11-01 2025-10-31 05275317 frs-bus:Director1 2024-10-31 05275317 frs-bus:Director1 2025-10-31 05275317 frs-bus:Director2 2024-11-01 2025-10-31 05275317 frs-bus:Director2 2024-10-31 05275317 frs-bus:Director2 2025-10-31 05275317 frs-core:CurrentFinancialInstruments 1 2025-10-31 05275317 frs-countries:EnglandWales 2024-11-01 2025-10-31 05275317 2023-10-31 05275317 2024-10-31 05275317 2023-11-01 2024-10-31 05275317 frs-core:CurrentFinancialInstruments 2024-10-31 05275317 frs-core:Non-currentFinancialInstruments 2024-10-31 05275317 frs-core:BetweenOneFiveYears 2024-10-31 05275317 frs-core:MotorVehicles 2023-11-01 2024-10-31 05275317 frs-core:WithinOneYear 2024-10-31 05275317 frs-core:ShareCapital 2024-10-31 05275317 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 05275317 frs-core:CurrentFinancialInstruments 1 2024-10-31
Registered number: 05275317
P.R. Thomas Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
JENNIFER M RICHARDSON LIMITED
32 Station Road
Rainham
Gillingham
Kent
ME8 7PH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05275317
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,153 27,964
21,153 27,964
CURRENT ASSETS
Debtors 5 109,801 73,187
109,801 73,187
Creditors: Amounts Falling Due Within One Year 6 (111,557 ) (75,001 )
NET CURRENT ASSETS (LIABILITIES) (1,756 ) (1,814 )
TOTAL ASSETS LESS CURRENT LIABILITIES 19,397 26,150
Creditors: Amounts Falling Due After More Than One Year 7 (18,540 ) (25,900 )
NET ASSETS 857 250
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 855 248
SHAREHOLDERS' FUNDS 857 250
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 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
Mrs Ruth Thomas
Director
23/07/2026
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.R. Thomas Limited Registered number 05275317 is a limited by shares company incorporated in England & Wales. The Registered Office is 32 Station Road, Rainham, Kent, ME8 7PH.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Leasehold over 5 years
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% 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. 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.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 November 2024 8,000 33,553 18,882 60,435
Additions - 236 - 236
As at 31 October 2025 8,000 33,789 18,882 60,671
Depreciation
As at 1 November 2024 1,600 26,150 4,721 32,471
Provided during the period 1,600 1,907 3,540 7,047
As at 31 October 2025 3,200 28,057 8,261 39,518
Net Book Value
As at 31 October 2025 4,800 5,732 10,621 21,153
As at 1 November 2024 6,400 7,403 14,161 27,964
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 10,621 14,161
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 23,816 16,786
Other debtors 15,453 614
Directors' loan accounts 70,532 55,787
109,801 73,187
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,184 4,143
Trade creditors 4,416 -
Bank loans and overdrafts 31,292 22,984
Corporation tax 37,619 14,271
Other taxes and social security 2,845 3,086
VAT 31,054 23,616
Other creditors 950 6,704
Other creditors (1) 197 197
111,557 75,001
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,200 7,384
Bank loans 14,340 18,516
18,540 25,900
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,184 4,143
Later than one year and not later than five years 4,200 7,384
7,384 11,527
7,384 11,527
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr Paul Thomas 27,893 7,123 - - 35,016
Mrs Ruth Thomas 27,893 7,123 - - 35,016
The above loan is unsecured and  interest was charged at 2.5% .
Dividends paid to directors
11. Ultimate Controlling Party
The company's ultimate controlling party are Mr and Mrs P Thomas by virtue of their ownership of 100% of the issued share capital in the company.
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