Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06341359 P T Brady S L Brady iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06341359 2024-12-31 06341359 2025-12-31 06341359 2025-01-01 2025-12-31 06341359 frs-core:CurrentFinancialInstruments 2025-12-31 06341359 frs-core:ComputerEquipment 2025-12-31 06341359 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06341359 frs-core:ComputerEquipment 2024-12-31 06341359 frs-core:MotorVehicles 2025-12-31 06341359 frs-core:MotorVehicles 2025-01-01 2025-12-31 06341359 frs-core:MotorVehicles 2024-12-31 06341359 frs-core:ShareCapital 2025-12-31 06341359 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06341359 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06341359 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06341359 frs-bus:SmallEntities 2025-01-01 2025-12-31 06341359 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06341359 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06341359 frs-bus:Director1 2025-01-01 2025-12-31 06341359 frs-bus:Director2 2025-01-01 2025-12-31 06341359 frs-countries:EnglandWales 2025-01-01 2025-12-31 06341359 2023-12-31 06341359 2024-12-31 06341359 2024-01-01 2024-12-31 06341359 frs-core:CurrentFinancialInstruments 2024-12-31 06341359 frs-core:ShareCapital 2024-12-31 06341359 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06341359
PBLD Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
PBLD Limited
Contents
Contents

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

Page 1
PBLD Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 06341359

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 16,992 |  | 19,195
|  |  | 16,992 |  | 19,195
CURRENT ASSETS
Debtors | 5 | 28,879 |  | 21,848 |
Cash at bank and in hand |  | 92,246 |  | 103,273 |
|  | 121,125 |  | 125,121 |
Creditors: Amounts Falling Due Within One Year | 6 | (46,216 ) |  | (28,991 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 74,909 |  | 96,130
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 91,901 |  | 115,325
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,070 ) |  | (3,714 )
NET ASSETS |  |  | 87,831 |  | 111,611
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 87,731 |  | 111,511
SHAREHOLDERS' FUNDS |  |  | 87,831 |  | 111,611

Page 1
Page 2
PBLD Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

P T Brady Director
15 August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
PBLD Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
PBLD Limited is a private company, limited by shares,registered in England & Wales. The company's registered office address is 26 Prince Andrew Way, Ascot, Berkshire, SL5 8NL.
The presentation currency of the financial statements is Pound Sterling (£).
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.
Turnover in respect of long-term contracts for on-going services is recognised by reference to the stage of completion.
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:

Motor Vehicles | 25% reducing balance
Computer Equipment | 25% reducing balance

2.4. Financial Instruments
The company only enters into basic financial instrument transactions in accordance with Section 11. Financial assets and liabilities are measured at cost and financial assets are assessed at the end of each reporting period for objective evidence of impairment.
2.5. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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 period end and that are expected to apply to the reversal of the timing difference.
...CONTINUED
Page 3
Page 4
PBLD Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Taxation - continued
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 operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 40,590 | 4,063 | 44,653
Additions | - | 2,998 | 2,998
As at 31 December 2025 | 40,590 | 7,061 | 47,651
Depreciation
As at 1 January 2025 | 23,466 | 1,992 | 25,458
Provided during the period | 4,281 | 920 | 5,201
As at 31 December 2025 | 27,747 | 2,912 | 30,659
Net Book Value
As at 31 December 2025 | 12,843 | 4,149 | 16,992
As at 1 January 2025 | 17,124 | 2,071 | 19,195

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 28,879 |  | 21,308
Other debtors | - |  | 540
| 28,879 |  | 21,848

Page 4
Page 5
PBLD Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,213 |  | 5,683
Other creditors | 21,031 |  | 3,450
Taxation and social security | 17,972 |  | 19,858
| 46,216 |  | 28,991

7. Share Capital

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

Page 5