Acorah Software Products - Accounts Production 16.8.310 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08249715 Mr P Petrella Mrs H Petrella iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08249715 2024-10-31 08249715 2025-10-31 08249715 2024-11-01 2025-10-31 08249715 frs-core:ComputerEquipment 2025-10-31 08249715 frs-core:ComputerEquipment 2024-11-01 2025-10-31 08249715 frs-core:ComputerEquipment 2024-10-31 08249715 frs-core:FurnitureFittings 2025-10-31 08249715 frs-core:FurnitureFittings 2024-11-01 2025-10-31 08249715 frs-core:FurnitureFittings 2024-10-31 08249715 frs-core:MotorVehicles 2025-10-31 08249715 frs-core:MotorVehicles 2024-11-01 2025-10-31 08249715 frs-core:MotorVehicles 2024-10-31 08249715 frs-core:PlantMachinery 2025-10-31 08249715 frs-core:PlantMachinery 2024-11-01 2025-10-31 08249715 frs-core:PlantMachinery 2024-10-31 08249715 frs-core:ShareCapital 2025-10-31 08249715 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 08249715 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 08249715 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08249715 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08249715 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08249715 frs-bus:SmallEntities 2024-11-01 2025-10-31 08249715 frs-bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 08249715 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08249715 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 08249715 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 08249715 frs-core:UnlistedNon-exchangeTraded 2025-10-31 08249715 frs-core:UnlistedNon-exchangeTraded 2024-10-31 08249715 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-10-31 08249715 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 08249715 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 08249715 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 08249715 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-10-31 08249715 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-10-31 08249715 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 08249715 frs-bus:Director1 2024-11-01 2025-10-31 08249715 frs-bus:Director2 2024-11-01 2025-10-31 08249715 frs-countries:EnglandWales 2024-11-01 2025-10-31 08249715 2023-10-31 08249715 2024-10-31 08249715 2023-11-01 2024-10-31 08249715 frs-core:CurrentFinancialInstruments 2024-10-31 08249715 frs-core:ShareCapital 2024-10-31 08249715 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 08249715 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31
Registered number: 08249715
Another Way Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Bishops Chartered Accountants
Another Way Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Another Way Ltd
Accountants' Report
For The Year Ended 31 October 2025
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Another Way Ltd for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Another Way Ltd for the year ended 31 October 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Another Way Ltd , as a body, in accordance with the terms of our engagement letter dated 27 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of Another Way Ltd and state those matters that we have agreed to state to the directors of Another Way Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Another Way Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Another Way Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Another Way Ltd . You consider that Another Way Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Another Way Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

31/03/2026

Bishops Chartered Accountants
ICAEW
Phoenix Park
Blakewater Road
Blackburn
Lancashire
BB1 5BG
Page 1
Page 2
Another Way Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 08249715

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 34,792 |  | 43,354
Investment Properties | 5 |  | 1,244,612 |  | 1,244,612
Investments | 6 |  | 753,277 |  | 288,321
|  |  | 2,032,681 |  | 1,576,287
CURRENT ASSETS
Debtors | 7 | 24,885 |  | 14,176 |
Investments | 8 | 14,254 |  | 14,254 |
Cash at bank and in hand |  | 56,035 |  | 335,618 |
|  | 95,174 |  | 364,048 |
Creditors: Amounts Falling Due Within One Year | 9 | (311,937 ) |  | (142,906 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (216,763 ) |  | 221,142
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,815,918 |  | 1,797,429
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (10,107 ) |  | (11,741 )
NET ASSETS |  |  | 1,805,811 |  | 1,785,688
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Fair value reserve | 12 |  | 87,308 |  | 71,657
Profit and Loss Account |  |  | 1,718,403 |  | 1,713,931
SHAREHOLDERS' FUNDS |  |  | 1,805,811 |  | 1,785,688

Page 2
Page 3
Another Way Ltd
Balance Sheet (continued)
As At 31 October 2025
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

Mr P Petrella Director
31/03/2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Another Way Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Another Way Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08249715 . The registered office is Bishops Chartered Accountants Phoenix Park, Blackburn, BB1 5BG.
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.
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:

Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 33% on cost

2.4. 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.
Page 4
Page 5
Another Way Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
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.
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 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 1,807 | 49,584 | 32,899 | 6,364 | 90,654
Additions | - | - | 1,065 | - | 1,065
As at 31 October 2025 | 1,807 | 49,584 | 33,964 | 6,364 | 91,719
Depreciation
As at 1 November 2024 | 813 | 23,436 | 17,014 | 6,037 | 47,300
Provided during the period | 248 | 6,537 | 2,515 | 327 | 9,627
As at 31 October 2025 | 1,061 | 29,973 | 19,529 | 6,364 | 56,927
Net Book Value
As at 31 October 2025 | 746 | 19,611 | 14,435 | - | 34,792
As at 1 November 2024 | 994 | 26,148 | 15,885 | 327 | 43,354

Page 5
Page 6
Another Way Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 and 31 October 2025 | 1,244,612

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 288,321
Additions | 450,039
Disposals | (214 )
Fair value adjustments | 15,131
As at 31 October 2025 | 753,277
Provision
As at 1 November 2024 | -
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | 753,277
As at 1 November 2024 | 288,321

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 24,885 |  | 14,176

8. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Unlisted investments | 14,254 |  | 14,254

Page 6
Page 7
Another Way Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 2,639
Other creditors | 311,937 |  | 6,149
Taxation and social security | - |  | 134,118
| 311,937 |  | 142,906

10. Share Capital

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

11. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | - |  | 58,000

12. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 November 2024 | 71,657 | 1,713,931
Profit for the year and total comprehensive income | - | 20,123
Movements in fair value reserve | 15,651 | -
Transfer to/from Fair value reserve | - | (15,651)
As at 31 October 2025 | 87,308 | 1,718,403

Page 7