Acorah Software Products - Accounts Production 19.1.200 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 SC714115 S A Finch the director true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC714115 2025-04-30 SC714115 2026-04-30 SC714115 2025-05-01 2026-04-30 SC714115 frs-core:CurrentFinancialInstruments 2026-04-30 SC714115 frs-core:ComputerEquipment 2026-04-30 SC714115 frs-core:ComputerEquipment 2025-05-01 2026-04-30 SC714115 frs-core:ComputerEquipment 2025-04-30 SC714115 frs-core:FurnitureFittings 2026-04-30 SC714115 frs-core:FurnitureFittings 2025-05-01 2026-04-30 SC714115 frs-core:FurnitureFittings 2025-04-30 SC714115 frs-core:MotorVehicles 2026-04-30 SC714115 frs-core:MotorVehicles 2025-05-01 2026-04-30 SC714115 frs-core:MotorVehicles 2025-04-30 SC714115 frs-core:ShareCapital 2026-04-30 SC714115 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 SC714115 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC714115 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 SC714115 frs-bus:SmallEntities 2025-05-01 2026-04-30 SC714115 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 SC714115 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC714115 1 2025-05-01 2026-04-30 SC714115 frs-bus:Director1 2025-05-01 2026-04-30 SC714115 frs-countries:Scotland 2025-05-01 2026-04-30 SC714115 2024-04-30 SC714115 2025-04-30 SC714115 2024-05-01 2025-04-30 SC714115 frs-core:CurrentFinancialInstruments 2025-04-30 SC714115 frs-core:ShareCapital 2025-04-30 SC714115 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: SC714115
Petrex Energy Services Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director S A Finch
Company Number SC714115
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC714115
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 37,763 47,225
37,763 47,225
CURRENT ASSETS
Debtors 5 674,727 409,686
Cash at bank and in hand 43,106 54,651
717,833 464,337
Creditors: Amounts Falling Due Within One Year 6 (651,539 ) (295,900 )
NET CURRENT ASSETS (LIABILITIES) 66,294 168,437
TOTAL ASSETS LESS CURRENT LIABILITIES 104,057 215,662
NET ASSETS 104,057 215,662
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 103,057 214,662
SHAREHOLDERS' FUNDS 104,057 215,662
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Page 3
For the year ending 30 April 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 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
S A Finch
Director
20th August 2026
The notes on pages 4 to 5 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Petrex Energy Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC714115 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Motor Vehicles 20% on cost
Fixtures & Fittings 15% on cost
Computer Equipment 33% on cost
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme
are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the period was 3 (2025: 2)
3 2
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2025 40,566 9,663 3,776 54,005
Additions - - 1,600 1,600
Disposals - - (895 ) (895 )
As at 30 April 2026 40,566 9,663 4,481 54,710
Depreciation
As at 1 May 2025 1,014 3,534 2,232 6,780
Provided during the period 8,113 1,449 1,142 10,704
Disposals - - (537 ) (537 )
As at 30 April 2026 9,127 4,983 2,837 16,947
Net Book Value
As at 30 April 2026 31,439 4,680 1,644 37,763
As at 1 May 2025 39,552 6,129 1,544 47,225
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 290,278 120,777
Other debtors 384,449 288,909
674,727 409,686
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 620,631 293,638
Other loans 30,000 -
Other creditors 908 1,534
Taxation and social security - 728
651,539 295,900
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Ultimate Controlling Party
The company's ultimate controlling party is the director .
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