Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 11625030 Mr S A Winskill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11625030 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-10-31 11625030 2024-10-31 11625030 2025-10-31 11625030 2024-11-01 2025-10-31 11625030 frs-core:CurrentFinancialInstruments 2025-10-31 11625030 frs-core:Non-currentFinancialInstruments 2025-10-31 11625030 frs-core:ShareCapital 2025-10-31 11625030 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 11625030 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11625030 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 11625030 frs-bus:SmallEntities 2024-11-01 2025-10-31 11625030 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11625030 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11625030 frs-bus:Director1 2024-11-01 2025-10-31 11625030 frs-countries:EnglandWales 2024-11-01 2025-10-31 11625030 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-10-31 11625030 2023-10-31 11625030 2024-10-31 11625030 2023-11-01 2024-10-31 11625030 frs-core:CurrentFinancialInstruments 2024-10-31 11625030 frs-core:Non-currentFinancialInstruments 2024-10-31 11625030 frs-core:ShareCapital 2024-10-31 11625030 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 11625030
Primis Living Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Primis Living Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Primis Living Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 11625030

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 901,817 |  | 901,817 |
Debtors | 5 | 1,046,378 |  | 1,033,284 |
Cash at bank and in hand |  | 42,752 |  | 3,334 |
|  | 1,990,947 |  | 1,938,435 |
Creditors: Amounts Falling Due Within One Year | 6 | (988,827 ) |  | (1,092,946 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,002,120 |  | 845,489
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,002,120 |  | 845,489
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,353,750 ) |  | (1,063,361 )
NET LIABILITIES |  |  | (351,630 ) |  | (217,872 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (351,730 ) |  | (217,972 )
SHAREHOLDERS' FUNDS |  |  | (351,630) |  | (217,872)

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 member has 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 S A Winskill Director
28 July 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Primis Living Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Primis Living Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11625030 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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.
2.3. 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.
2.4. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.6. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 2
Page 3
Primis Living Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 901,817 |  | 901,817

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,046,378 |  | 1,033,284

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 250 |  | 542
Bank loans and overdrafts | 234 |  | 40,973
Other creditors | 988,343 |  | 1,051,431
| 988,827 |  | 1,092,946

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,353,750 |  | 1,063,361

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,352,813 |  | 899,767

8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by fixed and floating charges dated 15/09/2020, 26/11/2021 and 22/11/2024 over all the assets held by the company.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,354,030 |  | 1,043,350

9. Share Capital

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

10. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
Page 3
Page 4
Primis Living Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
11. Related Party Transactions
The following related party transactions were undertaken during the year:
A company under common control had expenses paid on their behalf totalling £Nil (2024: £Nil) and repaid amounts totalling £Nil (2024: £600). The balance payable as at the balance sheet date was £77,335 (2024: £77,335).
A company under common control had expenses paid on their behalf totalling £500 (2024: £952) and repaid amounts totalling £Nil (2024: £100). The balance receivable as at the balance sheet date was £1,783 (2024: £1,283).
A company under common control was provided loans of £Nil (2024: £Nil) and repaid amounts totalling £17,000 (2024: £57,000). The balance receivable as at the balance sheet date was £952,990 (2024: £969,990).
The director and shareholder withdrew £43,000 and introduced £Nil (2024: withdrew £50,000 and introduced £900). At the balance sheet date the amount payable was £860,430 (2024: £903,430).
No dividends were paid to the directors in respect of their shareholdings.
The aggregate remuneration paid to key management personnel for the year was £Nil (2024: £Nil).
No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
12. Going Concern
After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the accounts.
Page 4