Acorah Software Products - Accounts Production 16.2.850 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 04070474 Mrs Lindsey Shaw Mrs Ann Whaley Mrs Lindsey Shaw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04070474 2023-09-30 04070474 2024-09-30 04070474 2023-10-01 2024-09-30 04070474 frs-core:OtherReservesSubtotal 2024-09-30 04070474 frs-core:ShareCapital 2024-09-30 04070474 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04070474 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04070474 frs-bus:AbridgedAccounts 2023-10-01 2024-09-30 04070474 frs-bus:SmallEntities 2023-10-01 2024-09-30 04070474 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04070474 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04070474 frs-bus:Director1 2023-10-01 2024-09-30 04070474 frs-bus:Director2 2023-10-01 2024-09-30 04070474 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 04070474 frs-countries:EnglandWales 2023-10-01 2024-09-30 04070474 2022-09-30 04070474 2023-09-30 04070474 2022-10-01 2023-09-30 04070474 frs-core:OtherReservesSubtotal 2023-09-30 04070474 frs-core:ShareCapital 2023-09-30 04070474 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04070474
P.E. 3 Limited
ABRIDGED Financial Statements
For The Year Ended 30 September 2024
Nicholson Tax & Accounts
8 Chapel Street
Belper
DE56 1AR
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 04070474
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 190,900 190,900
190,900 190,900
CURRENT ASSETS
Debtors 266 298
Investments 39,270 17,570
Cash at bank and in hand 2,999 21,363
42,535 39,231
Creditors: Amounts Falling Due Within One Year (5,122 ) (3,445 )
NET CURRENT ASSETS (LIABILITIES) 37,413 35,786
TOTAL ASSETS LESS CURRENT LIABILITIES 228,313 226,686
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,617 ) (14,617 )
NET ASSETS 213,696 212,069
CAPITAL AND RESERVES
Called up share capital 5 600 600
Other reserves 171,667 171,667
Profit and Loss Account 41,429 39,802
SHAREHOLDERS' FUNDS 213,696 212,069
Page 1
Page 2
For the year ending 30 September 2024 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 September 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Lindsey Shaw
Director
Mrs Ann Whaley
Director
11th April 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
P.E. 3 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04070474 . The registered office is 8 Chapel Street, Belper, Derbyshire, DE56 1AR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Investment Property
2024
£
Fair Value
As at 1 October 2023 and 30 September 2024 190,900
Page 3
Page 4
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 600 600
Page 4