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 11634449 Mr Luke Pegler Mrs Natalie Pegler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11634449 2024-10-31 11634449 2025-10-31 11634449 2024-11-01 2025-10-31 11634449 frs-core:CurrentFinancialInstruments 2025-10-31 11634449 frs-core:Non-currentFinancialInstruments 2025-10-31 11634449 frs-core:FurnitureFittings 2025-10-31 11634449 frs-core:FurnitureFittings 2024-11-01 2025-10-31 11634449 frs-core:FurnitureFittings 2024-10-31 11634449 frs-core:NetGoodwill 2025-10-31 11634449 frs-core:NetGoodwill 2024-11-01 2025-10-31 11634449 frs-core:NetGoodwill 2024-10-31 11634449 frs-core:MotorVehicles 2025-10-31 11634449 frs-core:MotorVehicles 2024-11-01 2025-10-31 11634449 frs-core:MotorVehicles 2024-10-31 11634449 frs-core:ShareCapital 2025-10-31 11634449 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 11634449 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11634449 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 11634449 frs-bus:SmallEntities 2024-11-01 2025-10-31 11634449 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11634449 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11634449 frs-bus:Director1 2024-11-01 2025-10-31 11634449 frs-bus:Director2 2024-11-01 2025-10-31 11634449 frs-countries:EnglandWales 2024-11-01 2025-10-31 11634449 2023-10-31 11634449 2024-10-31 11634449 2023-11-01 2024-10-31 11634449 frs-core:CurrentFinancialInstruments 2024-10-31 11634449 frs-core:Non-currentFinancialInstruments 2024-10-31 11634449 frs-core:ShareCapital 2024-10-31 11634449 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 11634449
Pegler Construction Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Tax Compute Limited
107 Promenade
Cheltenham
Gloucestershire
GL50 1NW
Pegler Construction Limited
Contents
Contents

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

Page 1
Pegler Construction Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 11634449

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 10,000 |  | 10,000
Tangible Assets | 5 |  | 520 |  | -
|  |  | 10,520 |  | 10,000
CURRENT ASSETS
Debtors | 7 | 3,408 |  | 4,578 |
Cash at bank and in hand |  | 4,505 |  | 343 |
|  | 7,913 |  | 4,921 |
Creditors: Amounts Falling Due Within One Year | 8 | (9,460 ) |  | (9,969 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,547 ) |  | (5,048 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,973 |  | 4,952
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (10,961 ) |  | (14,264 )
NET LIABILITIES |  |  | (1,988 ) |  | (9,312 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (2,088 ) |  | (9,412 )
SHAREHOLDERS' FUNDS |  |  | (1,988) |  | (9,312)

Page 1
Page 2
Pegler Construction Limited
Balance Sheet (continued)
As At 31 October 2025
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 Natalie Pegler Director
27/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Pegler Construction Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Pegler Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11634449 . The registered office is Mattona, Oak Road, Ross On Wye, Herefordshire, HR9 7BB.
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 - 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 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 | 20% SL
Fixtures & Fittings | 20% SL

2.5. 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: 2 (2024: 2)
2 2
Page 3
Page 4
Pegler Construction Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 10,000
As at 31 October 2025 | 10,000
Net Book Value
As at 31 October 2025 | 10,000
As at 1 November 2024 | 10,000

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 3,900 | 1,750 | 5,650
Additions | 520 | - | 520
As at 31 October 2025 | 4,420 | 1,750 | 6,170
Depreciation
As at 1 November 2024 | 3,900 | 1,750 | 5,650
As at 31 October 2025 | 3,900 | 1,750 | 5,650
Net Book Value
As at 31 October 2025 | 520 | - | 520
As at 1 November 2024 | - | - | -

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,408 |  | 4,578

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 590
Bank loans and overdrafts | 2,230 |  | 2,230
Other creditors | 1,810 |  | 3,988
Taxation and social security | 5,419 |  | 3,161
| 9,460 |  | 9,969

Page 4
Page 5
Pegler Construction Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 10,961 |  | 14,264

10. Share Capital

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

Page 5