Acorah Software Products - Accounts Production 19.3.600 false true false 16 April 2025 30 April 2026 30 April 2026 16392266 K T Franchetti iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16392266 2025-04-15 16392266 2026-04-30 16392266 2025-04-16 2026-04-30 16392266 frs-core:CurrentFinancialInstruments 2026-04-30 16392266 frs-core:MotorVehicles 2026-04-30 16392266 frs-core:MotorVehicles 2025-04-16 2026-04-30 16392266 frs-core:MotorVehicles 2025-04-15 16392266 frs-core:PlantMachinery 2026-04-30 16392266 frs-core:PlantMachinery 2025-04-16 2026-04-30 16392266 frs-core:PlantMachinery 2025-04-15 16392266 frs-core:ShareCapital 2025-04-15 16392266 frs-core:ShareCapital 2026-04-30 16392266 frs-core:RetainedEarningsAccumulatedLosses 2025-04-16 2026-04-30 16392266 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-04-15 16392266 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 16392266 frs-bus:PrivateLimitedCompanyLtd 2025-04-16 2026-04-30 16392266 frs-bus:FilletedAccounts 2025-04-16 2026-04-30 16392266 frs-bus:SmallEntities 2025-04-16 2026-04-30 16392266 frs-bus:AuditExemptWithAccountantsReport 2025-04-16 2026-04-30 16392266 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-16 2026-04-30 16392266 frs-bus:Director1 2025-04-16 2026-04-30 16392266 frs-countries:EnglandWales 2025-04-16 2026-04-30
Registered number: 16392266
Proshine Detailing Ltd
Unaudited Financial Statements
For the Period 16 April 2025 to 30 April 2026
Contents
Page
Accountant's Report 1
Balance Sheet 2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
In accordance with the engagement letter dated 17 April 2025, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at period ended 30 April 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Digi Accountancy Ltd
14/08/2026
DIGI Accountancy Ltd
Sun House
2 - 4 Little Peter Street
Manchester
M15 4PS
Page 1
Page 2
Balance Sheet
Registered number: 16392266
30 April 2026
Notes £ £
FIXED ASSETS
Tangible Assets 4 1,174
1,174
CURRENT ASSETS
Cash at bank and in hand 233
233
Creditors: Amounts Falling Due Within One Year 5 (8,736 )
NET CURRENT ASSETS (LIABILITIES) (8,503 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,329 )
NET LIABILITIES (7,329 )
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account (7,429 )
SHAREHOLDERS' FUNDS (7,329)
For the period 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
K T Franchetti
Director
14/08/2026
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 16 April 2025 - - -
Loss for the period and total comprehensive income - (7,429 ) (7,429)
Arising on shares issued during the period 100 - 100
As at 30 April 2026 100 (7,429 ) (7,329)
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Proshine Detailing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16392266 . The registered office is C/O Digi Accountancy, Sun House, 2 - 4 Little Peter Street, Manchester, M15 4PS.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
There have been no judgements, estimates or assumptions made in the preparation of these financial statements.
2.3. Turnover
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.
2.4. 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:
Plant & Machinery 25% straight line
Motor Vehicles 3 years reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 16 April 2025 - - -
Additions 430 1,200 1,630
As at 30 April 2026 430 1,200 1,630
Depreciation
As at 16 April 2025 - - -
Provided during the period 89 367 456
As at 30 April 2026 89 367 456
Net Book Value
As at 30 April 2026 341 833 1,174
As at 16 April 2025 - - -
5. Creditors: Amounts Falling Due Within One Year
30 April 2026
£
Bank loans and overdrafts 306
Other creditors 8,430
8,736
6. Share Capital
30 April 2026
£
Allotted, Called up and fully paid 100
Page 5