Acorah Software Products - Accounts Production 19.4.300 false true 31 July 2025 1 August 2024 false 1 August 2025 31 July 2026 31 July 2026 04838061 Mr Antony Charles Pearce Mr Mark Brickwood Mrs Samantha Louise Pearce iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04838061 2025-07-31 04838061 2026-07-31 04838061 2025-08-01 2026-07-31 04838061 frs-core:CurrentFinancialInstruments 2026-07-31 04838061 frs-core:Non-currentFinancialInstruments 2026-07-31 04838061 frs-core:ComputerEquipment 2025-08-01 2026-07-31 04838061 frs-core:FurnitureFittings 2025-08-01 2026-07-31 04838061 frs-core:NetGoodwill 2026-07-31 04838061 frs-core:NetGoodwill 2025-07-31 04838061 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-07-31 04838061 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-01 2026-07-31 04838061 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 04838061 frs-core:PlantMachinery 2026-07-31 04838061 frs-core:PlantMachinery 2025-08-01 2026-07-31 04838061 frs-core:PlantMachinery 2025-07-31 04838061 frs-core:ShareCapital 2026-07-31 04838061 frs-core:RetainedEarningsAccumulatedLosses 2026-07-31 04838061 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2026-07-31 04838061 frs-bus:FilletedAccounts 2025-08-01 2026-07-31 04838061 frs-bus:SmallEntities 2025-08-01 2026-07-31 04838061 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-07-31 04838061 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-07-31 04838061 frs-bus:Director1 2025-08-01 2026-07-31 04838061 frs-bus:Director2 2025-08-01 2026-07-31 04838061 frs-bus:CompanySecretary1 2025-08-01 2026-07-31 04838061 frs-core:CurrentFinancialInstruments 1 2026-07-31 04838061 frs-countries:EnglandWales 2025-08-01 2026-07-31 04838061 2024-07-31 04838061 2025-07-31 04838061 2024-08-01 2025-07-31 04838061 frs-core:CurrentFinancialInstruments 2025-07-31 04838061 frs-core:Non-currentFinancialInstruments 2025-07-31 04838061 frs-core:ShareCapital 2025-07-31 04838061 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 04838061 frs-core:CurrentFinancialInstruments 1 2025-07-31
Registered number: 04838061
The Tony Pearce Practice Limited
Unaudited Financial Statements
For The Year Ended 31 July 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04838061
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 75,182 75,996
75,182 75,996
CURRENT ASSETS
Stocks 6 29,304 29,770
Debtors 7 77,552 46,996
Cash at bank and in hand 34,056 49,275
140,912 126,041
Creditors: Amounts Falling Due Within One Year 8 (103,221 ) (79,423 )
NET CURRENT ASSETS (LIABILITIES) 37,691 46,618
TOTAL ASSETS LESS CURRENT LIABILITIES 112,873 122,614
Creditors: Amounts Falling Due After More Than One Year 9 - (10,227 )
NET ASSETS 112,873 112,387
CAPITAL AND RESERVES
Called up share capital 100 50
Profit and Loss Account 112,773 112,337
SHAREHOLDERS' FUNDS 112,873 112,387
Page 1
Page 2
For the year ending 31 July 2026 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
Mr Antony Charles Pearce
Director
4th September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Tony Pearce Practice Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04838061 . The registered office is The Old School, Lower Sticker, St Austell, Cornwall, PL26 7JN.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. 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:
Leasehold 0%
Plant & Machinery 25%
Fixtures & Fittings 10%
Computer Equipment 33%
2.4. Stocks and Work in Progress
Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 4)
5 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2025 48,000
As at 31 July 2026 48,000
Amortisation
As at 1 August 2025 48,000
As at 31 July 2026 48,000
Net Book Value
As at 31 July 2026 -
As at 1 August 2025 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 August 2025 67,198 41,011 108,209
Additions - 1,960 1,960
As at 31 July 2026 67,198 42,971 110,169
Depreciation
As at 1 August 2025 - 32,213 32,213
Provided during the period - 2,774 2,774
As at 31 July 2026 - 34,987 34,987
Net Book Value
As at 31 July 2026 67,198 7,984 75,182
As at 1 August 2025 67,198 8,798 75,996
6. Stocks
2026 2025
£ £
Work in progress 29,304 29,770
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7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 74,434 45,066
Prepayments and accrued income 2,118 1,930
Other debtors 1,000 -
77,552 46,996
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 2,470 3,172
Corporation tax 42,598 41,197
Other taxes and social security 1,281 1,064
VAT 26,314 20,936
Client funds 861 2,179
Accruals and deferred income 8,002 6,395
Directors' loan accounts 21,695 4,480
103,221 79,423
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 10,227
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