Acorah Software Products - Accounts Production 18.1.170 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 00905967 Mrs Denise Mcintosh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00905967 2025-03-31 00905967 2026-03-31 00905967 2025-04-01 2026-03-31 00905967 frs-core:CurrentFinancialInstruments 2026-03-31 00905967 frs-core:PlantMachinery 2026-03-31 00905967 frs-core:PlantMachinery 2025-04-01 2026-03-31 00905967 frs-core:PlantMachinery 2025-03-31 00905967 frs-core:CapitalRedemptionReserve 2026-03-31 00905967 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 00905967 frs-bus:CompanyLimitedByGuarantee 2025-04-01 2026-03-31 00905967 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 00905967 frs-bus:SmallEntities 2025-04-01 2026-03-31 00905967 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 00905967 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 00905967 frs-bus:Director1 2025-04-01 2026-03-31 00905967 frs-countries:EnglandWales 2025-04-01 2026-03-31 00905967 2024-03-31 00905967 2025-03-31 00905967 2024-04-01 2025-03-31 00905967 frs-core:CurrentFinancialInstruments 2025-03-31 00905967 frs-core:CapitalRedemptionReserve 2025-03-31 00905967 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 00905967
Peartree House Maintenance Company Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Rose & Co Tax Advisory Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 00905967
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 408 478
408 478
CURRENT ASSETS
Debtors 5 10,891 14,219
Cash at bank and in hand 4,590 15,016
15,481 29,235
Creditors: Amounts Falling Due Within One Year 6 (11,456 ) (10,184 )
NET CURRENT ASSETS (LIABILITIES) 4,025 19,051
TOTAL ASSETS LESS CURRENT LIABILITIES 4,433 19,529
NET ASSETS 4,433 19,529
RESERVES
Capital redemption reserve 1,775 1,775
Income and Expenditure Account 2,658 17,754
MEMBERS' FUNDS 4,433 19,529
Page 1
Page 2
For the year 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Income and Expenditure Account.
On behalf of the board
Mrs Denise Mcintosh
Director
15/07/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Peartree House Maintenance Company Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 00905967 . The registered office is 65a Wingletye , Hornchurch, Essex, RM11 3AT.
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 15% on reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2025 1,523
As at 31 March 2026 1,523
Depreciation
As at 1 April 2025 1,045
Provided during the period 70
As at 31 March 2026 1,115
Net Book Value
As at 31 March 2026 408
As at 1 April 2025 478
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Page 4
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 10,891 14,219
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 11,456 10,184
7. Related Party Transactions
In other creditors due within one year is an amount of £9,556 (2025 - £8,283) due to a company registered in England and Wales, in which some of the directors also hold office. 
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
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