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 04892708 Mr Simon Unger Mr Simon Unger iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04892708 2024-12-31 04892708 2025-12-31 04892708 2025-01-01 2025-12-31 04892708 frs-core:CurrentFinancialInstruments 2025-12-31 04892708 frs-core:Non-currentFinancialInstruments 2025-12-31 04892708 frs-core:ComputerEquipment 2025-12-31 04892708 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04892708 frs-core:ComputerEquipment 2024-12-31 04892708 frs-core:RevaluationReserve 2024-12-31 04892708 frs-core:RevaluationReserve 2025-12-31 04892708 frs-core:ShareCapital 2025-12-31 04892708 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 04892708 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 04892708 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04892708 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04892708 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04892708 frs-bus:SmallEntities 2025-01-01 2025-12-31 04892708 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04892708 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04892708 frs-bus:Director1 2025-01-01 2025-12-31 04892708 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04892708 frs-core:CurrentFinancialInstruments 1 2025-12-31 04892708 frs-core:CurrentFinancialInstruments 2 2025-12-31 04892708 frs-countries:EnglandWales 2025-01-01 2025-12-31 04892708 2023-12-31 04892708 2024-12-31 04892708 2024-01-01 2024-12-31 04892708 frs-core:CurrentFinancialInstruments 2024-12-31 04892708 frs-core:Non-currentFinancialInstruments 2024-12-31 04892708 frs-core:RevaluationReserve 2024-12-31 04892708 frs-core:ShareCapital 2024-12-31 04892708 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04892708 frs-core:CurrentFinancialInstruments 1 2024-12-31 04892708 frs-core:CurrentFinancialInstruments 2 2024-12-31
Registered number: 04892708
The Procurement Company UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Accounting SQL Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04892708
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,488 4,556
3,488 4,556
CURRENT ASSETS
Debtors 5 7,202 106,557
Cash at bank and in hand 62,314 29,040
69,516 135,597
Creditors: Amounts Falling Due Within One Year 6 (373,269 ) (282,592 )
NET CURRENT ASSETS (LIABILITIES) (303,753 ) (146,995 )
TOTAL ASSETS LESS CURRENT LIABILITIES (300,265 ) (142,439 )
Creditors: Amounts Falling Due After More Than One Year 7 (13,246 ) (13,246 )
PROVISIONS FOR LIABILITIES
Provisions For Charges - (1,335 )
NET LIABILITIES (313,511 ) (157,020 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 9 21,980 21,980
Profit and Loss Account (335,591 ) (179,100 )
SHAREHOLDERS' FUNDS (313,511) (157,020)
Page 1
Page 2
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 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 Simon Unger
Director
12/02/2026
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 Procurement Company UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04892708 . The registered office is 124 City Road, London,, EC1V 2NX.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Computer Equipment 25% Reducing Balance
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 10,846
Additions 95
As at 31 December 2025 10,941
Depreciation
As at 1 January 2025 6,290
Provided during the period 1,163
As at 31 December 2025 7,453
...CONTINUED
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Net Book Value
As at 31 December 2025 3,488
As at 1 January 2025 4,556
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 266 11,074
Prepayments and accrued income 1,404 10,415
Deposits paid 3,134 3,134
Inter Company Loan - Langland Management - 81,934
VAT 2,398 -
7,202 106,557
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,797 2,798
Other taxes and social security 59,439 53,848
VAT - 2,464
Net wages 3,112 685
Paypal Credit - 621
Other creditors (1) 28,726 28,335
Inter Company Transfer Carrier Select 197,625 189,751
Accruals and deferred income - 4,000
Director's loan account 81,570 90
373,269 282,592
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 13,246 13,246
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 January 2025 21,980 (179,100 )
Loss for the year and total comprehensive income - (156,491 )
As at 31 December 2025 21,980 (335,591 )
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