Acorah Software Products - Accounts Production 19.4.351 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 02948965 Mrs E G Evans Mr S J Evans Mrs E G Evans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02948965 2025-04-30 02948965 2026-04-30 02948965 2025-05-01 2026-04-30 02948965 frs-core:CurrentFinancialInstruments 2026-04-30 02948965 frs-core:Non-currentFinancialInstruments 2026-04-30 02948965 frs-core:ComputerEquipment 2025-05-01 2026-04-30 02948965 frs-core:PlantMachinery 2026-04-30 02948965 frs-core:PlantMachinery 2025-05-01 2026-04-30 02948965 frs-core:PlantMachinery 2025-04-30 02948965 frs-core:ShareCapital 2026-04-30 02948965 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 02948965 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 02948965 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 02948965 frs-bus:SmallEntities 2025-05-01 2026-04-30 02948965 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 02948965 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 02948965 frs-core:CostValuation 2025-04-30 02948965 frs-core:AdditionsToInvestments 2026-04-30 02948965 frs-core:CostValuation 2026-04-30 02948965 frs-core:ProvisionsForImpairmentInvestments 2025-04-30 02948965 frs-core:ProvisionsForImpairmentInvestments 2026-04-30 02948965 frs-bus:Director1 2025-05-01 2026-04-30 02948965 frs-bus:Director2 2025-05-01 2026-04-30 02948965 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 02948965 frs-countries:EnglandWales 2025-05-01 2026-04-30 02948965 2024-04-30 02948965 2025-04-30 02948965 2024-05-01 2025-04-30 02948965 frs-core:CurrentFinancialInstruments 2025-04-30 02948965 frs-core:Non-currentFinancialInstruments 2025-04-30 02948965 frs-core:WithinOneYear 2025-04-30 02948965 frs-core:ShareCapital 2025-04-30 02948965 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 02948965
Procurement & Project Services Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Phelan Cloud Accounting
Chartered Certified Accountants
18 New Road
Clanfield
Waterlooville
Hampshire
PO8 0NS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02948965
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,887 1,570
Investments 5 2,300 2,250
4,187 3,820
CURRENT ASSETS
Debtors 6 80,360 74,138
Cash at bank and in hand 16,528 105,779
96,888 179,917
Creditors: Amounts Falling Due Within One Year 7 (63,135 ) (92,276 )
NET CURRENT ASSETS (LIABILITIES) 33,753 87,641
TOTAL ASSETS LESS CURRENT LIABILITIES 37,940 91,461
Creditors: Amounts Falling Due After More Than One Year 8 - (1,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (472 ) (392 )
NET ASSETS 37,468 89,402
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 37,368 89,302
SHAREHOLDERS' FUNDS 37,468 89,402
Page 1
Page 2
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 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
Mrs E G Evans
Director
Mr S J Evans
Director
16 October 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
Procurement & Project Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02948965 . The registered office is Rossenford House, Brook Hill Norleywood, Lymington, Hampshire, SO41 5RQ.
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.
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:
Plant & Machinery 25% reducing balance
Computer Equipment 25% reducing balance
2.4. 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 year, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 May 2025 4,464
Additions 874
As at 30 April 2026 5,338
Depreciation
As at 1 May 2025 2,894
Provided during the period 557
As at 30 April 2026 3,451
Net Book Value
As at 30 April 2026 1,887
As at 1 May 2025 1,570
5. Investments
Associates
£
Cost or Valuation
As at 1 May 2025 2,250
Additions 50
As at 30 April 2026 2,300
Provision
As at 1 May 2025 -
As at 30 April 2026 -
Net Book Value
As at 30 April 2026 2,300
As at 1 May 2025 2,250
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 21,665 240
Other debtors 58,695 73,898
80,360 74,138
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 14,255
Bank loans and overdrafts 1,667 10,000
Other creditors 13,876 6,989
Taxation and social security 47,592 61,032
63,135 92,276
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 1,667
9. Secured Creditors
Of the creditors the following amounts are secured.
Bank loans totalling £1,667 (2025: £11,667) relate to a loan granted under the Bounce Back Loan Scheme. In the event of default by the company, repayment of the loan and interest is guaranteed by the UK government.
2026 2025
£ £
Bank loans and overdrafts 1,667 11,667
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year - 7,425
- 7,425
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