Acorah Software Products - Accounts Production 19.4.351 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 12617289 Miss Erika Platt Mr Matthew Warwick iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12617289 2025-05-31 12617289 2026-05-31 12617289 2025-06-01 2026-05-31 12617289 frs-core:CurrentFinancialInstruments 2026-05-31 12617289 frs-core:FurnitureFittings 2026-05-31 12617289 frs-core:FurnitureFittings 2025-06-01 2026-05-31 12617289 frs-core:FurnitureFittings 2025-05-31 12617289 frs-core:MotorVehicles 2026-05-31 12617289 frs-core:MotorVehicles 2025-06-01 2026-05-31 12617289 frs-core:MotorVehicles 2025-05-31 12617289 frs-core:PlantMachinery 2026-05-31 12617289 frs-core:PlantMachinery 2025-06-01 2026-05-31 12617289 frs-core:PlantMachinery 2025-05-31 12617289 frs-core:ShareCapital 2026-05-31 12617289 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 12617289 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 12617289 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 12617289 frs-bus:SmallEntities 2025-06-01 2026-05-31 12617289 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 12617289 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 12617289 frs-bus:Director1 2025-06-01 2026-05-31 12617289 frs-bus:Director2 2025-06-01 2026-05-31 12617289 frs-countries:EnglandWales 2025-06-01 2026-05-31 12617289 2024-05-31 12617289 2025-05-31 12617289 2024-06-01 2025-05-31 12617289 frs-core:CurrentFinancialInstruments 2025-05-31 12617289 frs-core:ShareCapital 2025-05-31 12617289 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 12617289
PPSL Commercial Ltd
Financial Statements
For The Year Ended 31 May 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12617289
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,693 15,110
12,693 15,110
CURRENT ASSETS
Stocks 5 2,500 3,000
Debtors 6 14,869 40,778
Cash at bank and in hand 3,683 14,883
21,052 58,661
Creditors: Amounts Falling Due Within One Year 7 (30,494 ) (13,686 )
NET CURRENT ASSETS (LIABILITIES) (9,442 ) 44,975
TOTAL ASSETS LESS CURRENT LIABILITIES 3,251 60,085
NET ASSETS 3,251 60,085
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 3,151 59,985
SHAREHOLDERS' FUNDS 3,251 60,085
Page 1
Page 2
For the year ending 31 May 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
Miss Erika Platt
Director
30 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
PPSL Commercial Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12617289 . The registered office is Wyoming, Church Road, Billericay, Essex, CM11 1PW.
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 taxes, and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and 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 10% Straight line
Motor Vehicles 20% Reducing balance
Fixtures & Fittings 20% Straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 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
Taxation represents the sum of the tax currently payable and deferred tax.
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. 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.
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3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 2 (2025: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 June 2025 5,027 18,500 170 23,697
Additions 333 - - 333
As at 31 May 2026 5,360 18,500 170 24,030
Depreciation
As at 1 June 2025 1,734 6,781 72 8,587
Provided during the period 536 2,180 34 2,750
As at 31 May 2026 2,270 8,961 106 11,337
Net Book Value
As at 31 May 2026 3,090 9,539 64 12,693
As at 1 June 2025 3,293 11,719 98 15,110
5. Stocks
2026 2025
£ £
Stock 2,500 3,000
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 3,875 13,129
Other debtors 10,994 27,649
14,869 40,778
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 9,590 7,673
Other creditors 19,504 1,775
Taxation and social security 1,400 4,238
30,494 13,686
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5