Acorah Software Products - Accounts Production 16.8.310 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 04966584 Mr P BARRECA Mrs D BARRECA iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04966584 2024-11-30 04966584 2025-11-30 04966584 2024-12-01 2025-11-30 04966584 frs-core:CurrentFinancialInstruments 2025-11-30 04966584 frs-core:Non-currentFinancialInstruments 2025-11-30 04966584 frs-core:ComputerEquipment 2024-12-01 2025-11-30 04966584 frs-core:FurnitureFittings 2024-12-01 2025-11-30 04966584 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 04966584 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 04966584 frs-core:MotorVehicles 2024-12-01 2025-11-30 04966584 frs-core:PlantMachinery 2025-11-30 04966584 frs-core:PlantMachinery 2024-12-01 2025-11-30 04966584 frs-core:PlantMachinery 2024-11-30 04966584 frs-core:ShareCapital 2025-11-30 04966584 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 04966584 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04966584 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 04966584 frs-bus:SmallEntities 2024-12-01 2025-11-30 04966584 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 04966584 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 04966584 frs-bus:Director1 2024-12-01 2025-11-30 04966584 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 04966584 frs-countries:EnglandWales 2024-12-01 2025-11-30 04966584 2023-11-30 04966584 2024-11-30 04966584 2023-12-01 2024-11-30 04966584 frs-core:CurrentFinancialInstruments 2024-11-30 04966584 frs-core:Non-currentFinancialInstruments 2024-11-30 04966584 frs-core:ShareCapital 2024-11-30 04966584 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 04966584
P BARRECA LIMITED
Unaudited Financial Statements
For The Year Ended 30 November 2025
Garveys Limited
P BARRECA LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
P BARRECA LIMITED
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 04966584

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,075 |  | 1,997
|  |  | 2,075 |  | 1,997
CURRENT ASSETS
Stocks | 5 | 1,275 |  | 1,175 |
Debtors | 6 | 18,559 |  | 20,349 |
Cash at bank and in hand |  | 56,068 |  | 22,324 |
|  | 75,902 |  | 43,848 |
Creditors: Amounts Falling Due Within One Year | 7 | (65,186 ) |  | (41,153 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 10,716 |  | 2,695
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 12,791 |  | 4,692
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (2,333 )
NET ASSETS |  |  | 12,791 |  | 2,359
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 12,691 |  | 2,259
SHAREHOLDERS' FUNDS |  |  | 12,791 |  | 2,359

Page 1
Page 2
P BARRECA LIMITED
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 P BARRECA Director
16/01/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
P BARRECA LIMITED
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
P BARRECA LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 04966584 . The registered office is 84 HIGH STREET, HARLESDEN, LONDON, NW10 4SJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Freehold | 0%
Leasehold | 0%
Plant & Machinery | 25%
Motor Vehicles | 25%
Fixtures & Fittings | 25%
Computer Equipment | 25%

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
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

Page 3
Page 4
P BARRECA LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 December 2024 | 16,353
Additions | 770
As at 30 November 2025 | 17,123
Depreciation
As at 1 December 2024 | 14,356
Provided during the period | 692
As at 30 November 2025 | 15,048
Net Book Value
As at 30 November 2025 | 2,075
As at 1 December 2024 | 1,997

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 1,275 |  | 1,175

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,559 |  | 20,349

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,650 |  | 2,450
Corporation tax | 6,528 |  | 3,768
Other creditors | 20,124 |  | 6,575
Director's loan account | 34,884 |  | 28,360
| 65,186 |  | 41,153

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 2,333

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4