Acorah Software Products - Accounts Production 18.1.170 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 04246881 Mr Paul Traynor Mrs Reema Traynor Mrs Reema Traynor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04246881 2024-07-31 04246881 2025-07-31 04246881 2024-08-01 2025-07-31 04246881 frs-core:OtherReservesSubtotal 2025-07-31 04246881 frs-core:ShareCapital 2025-07-31 04246881 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 04246881 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04246881 frs-bus:AbridgedAccounts 2024-08-01 2025-07-31 04246881 frs-bus:SmallEntities 2024-08-01 2025-07-31 04246881 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04246881 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04246881 frs-core:DeferredTaxation 2024-08-01 2025-07-31 04246881 frs-core:DeferredTaxation 2024-07-31 04246881 frs-core:DeferredTaxation 2025-07-31 04246881 frs-bus:Director1 2024-08-01 2025-07-31 04246881 frs-bus:Director2 2024-08-01 2025-07-31 04246881 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 04246881 frs-countries:EnglandWales 2024-08-01 2025-07-31 04246881 2023-07-31 04246881 2024-07-31 04246881 2023-08-01 2024-07-31 04246881 frs-core:OtherReservesSubtotal 2024-07-31 04246881 frs-core:ShareCapital 2024-07-31 04246881 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 04246881
P4L Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2025
Morris Wheeler & Co Limited
1 Pond Lane
Bentfield Road
Stansted
Essex
CM24 8JG
P4L Limited
Contents
Contents

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

Page 1
P4L Limited
Abridged Balance Sheet
As At 31 July 2025
Abridged Balance Sheet
Registered number: 04246881

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 375,000 |  | 375,000
|  |  | 375,000 |  | 375,000
CURRENT ASSETS
Debtors |  | 1,350 |  | 1,350 |
|  | 1,350 |  | 1,350 |
Creditors: Amounts Falling Due Within One Year |  | (41,587 ) |  | (32,059 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (40,237 ) |  | (30,709 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 334,763 |  | 344,291
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (24,448 ) |  | (24,933 )
NET ASSETS |  |  | 310,315 |  | 319,358
CAPITAL AND RESERVES
Called up share capital | 6 |  | 10 |  | 10
Other reserves |  |  | 149,548 |  | 149,063
Profit and Loss Account |  |  | 160,757 |  | 170,285
SHAREHOLDERS' FUNDS |  |  | 310,315 |  | 319,358

Page 1
Page 2
P4L Limited
Abridged Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mrs Reema Traynor Director
20/03/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
P4L Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 July 2025
Notes to the Abridged Financial Statements
1. General Information
P4L Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04246881 . The registered office is 5 Forres Close, Hoddesdon, Hertfordshire, EN11 9HZ.
The presentation currency of the financial statements is in Pound Sterling (£).
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. 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.
2.3. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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
Page 3
Page 4
P4L Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 375,000
As at 31 July 2025 | 375,000
Net Book Value
As at 31 July 2025 | 375,000
As at 1 August 2024 | 375,000

Cost or valuation as at 31 July 2025 represented by:

| Investment Properties
--- | ---
| £
At cost | 375,000
| 375,000

5. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 August 2024 | 24,933 | 24,933
Deferred taxation | (485 ) | (485 )
Balance at 31 July 2025 | 24,448 | 24,448

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

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