Acorah Software Products - Accounts Production 16.5.460 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12271834 F Penfold K Khalfaoui true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12271834 2024-10-31 12271834 2025-10-31 12271834 2024-11-01 2025-10-31 12271834 frs-core:CurrentFinancialInstruments 2025-10-31 12271834 frs-core:ComputerEquipment 2025-10-31 12271834 frs-core:ComputerEquipment 2024-11-01 2025-10-31 12271834 frs-core:ComputerEquipment 2024-10-31 12271834 frs-core:ShareCapital 2025-10-31 12271834 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12271834 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12271834 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12271834 frs-bus:SmallEntities 2024-11-01 2025-10-31 12271834 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12271834 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12271834 1 2024-11-01 2025-10-31 12271834 frs-bus:Director1 2024-11-01 2025-10-31 12271834 frs-bus:Director2 2024-11-01 2025-10-31 12271834 frs-countries:EnglandWales 2024-11-01 2025-10-31 12271834 2023-10-31 12271834 2024-10-31 12271834 2023-11-01 2024-10-31 12271834 frs-core:CurrentFinancialInstruments 2024-10-31 12271834 frs-core:ShareCapital 2024-10-31 12271834 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12271834
Pea Comms Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Pea Comms Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Pea Comms Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 12271834

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,689 |  | 2,396
|  |  | 1,689 |  | 2,396
CURRENT ASSETS
Debtors | 5 | 5,660 |  | 2,098 |
Cash at bank and in hand |  | - |  | 5 |
|  | 5,660 |  | 2,103 |
Creditors: Amounts Falling Due Within One Year | 6 | (7,249 ) |  | (4,398 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,589 ) |  | (2,295 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 100 |  | 101
NET ASSETS |  |  | 100 |  | 101
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | - |  | 1
SHAREHOLDERS' FUNDS |  |  | 100 |  | 101

For the year ending 31 October 2025 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

F Penfold Director
11th November 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Pea Comms Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Pea Comms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12271834 . The registered office is Unit 4a, Langley House, Wheatcroft Business Park, Landmere Lane, Edwalton, Nottingham, NG12 4DG.
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 is the 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:

Computer Equipment | 33% 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.
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 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.
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.
Page 2
Page 3
Pea Comms Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 November 2024 | 5,788
Additions | 124
As at 31 October 2025 | 5,912
Depreciation
As at 1 November 2024 | 3,392
Provided during the period | 831
As at 31 October 2025 | 4,223
Net Book Value
As at 31 October 2025 | 1,689
As at 1 November 2024 | 2,396

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 5,660 |  | 2,098

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 5,892 |  | 3,270
Other taxes and social security | 157 |  | -
Other creditors | 1,200 |  | 1,128
| 7,249 |  | 4,398

7. Related Party Transactions
As at the 31 October 2025 the director owed the business £5,660 (2024: £2,098).
8. Ultimate Controlling Party
The company's ultimate controlling party is F Penfold by virtue of her ownership of the issued share capital in the company.
Page 3