Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 05252501 Mr N Jordan Mr S Olley Mr S Simpson Mrs D Jordan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05252501 2024-10-31 05252501 2025-10-31 05252501 2024-11-01 2025-10-31 05252501 frs-core:CurrentFinancialInstruments 2025-10-31 05252501 frs-core:Non-currentFinancialInstruments 2025-10-31 05252501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 05252501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 05252501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 05252501 frs-core:ShareCapital 2025-10-31 05252501 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 05252501 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05252501 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 05252501 frs-bus:SmallEntities 2024-11-01 2025-10-31 05252501 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05252501 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05252501 frs-bus:Director1 2024-11-01 2025-10-31 05252501 frs-bus:Director2 2024-11-01 2025-10-31 05252501 frs-bus:Director3 2024-11-01 2025-10-31 05252501 frs-bus:Director4 2024-11-01 2025-10-31 05252501 frs-countries:EnglandWales 2024-11-01 2025-10-31 05252501 2023-10-31 05252501 2024-10-31 05252501 2023-11-01 2024-10-31 05252501 frs-core:CurrentFinancialInstruments 2024-10-31 05252501 frs-core:Non-currentFinancialInstruments 2024-10-31 05252501 frs-core:ShareCapital 2024-10-31 05252501 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 05252501
4 Way Refrigeration Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
4 Way Refrigeration Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
4 Way Refrigeration Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 05252501

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 16,226 |  | 16,226
|  |  | 16,226 |  | 16,226
CURRENT ASSETS
Debtors | 5 | 290,742 |  | 291,920 |
Cash at bank and in hand |  | 327 |  | 1,772 |
|  | 291,069 |  | 293,692 |
Creditors: Amounts Falling Due Within One Year | 6 | (312,993 ) |  | (298,452 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (21,924 ) |  | (4,760 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (5,698 ) |  | 11,466
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (10,799 )
NET (LIABILITIES)/ASSETS |  |  | (5,698 ) |  | 667
CAPITAL AND RESERVES
Called up share capital | 8 |  | 4,005 |  | 4,005
Profit and Loss Account |  |  | (9,703 ) |  | (3,338 )
SHAREHOLDERS' FUNDS |  |  | (5,698) |  | 667

Page 1
Page 2
4 Way Refrigeration Limited
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 N Jordan Director
27th May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
4 Way Refrigeration Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
4 Way Refrigeration Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05252501 . The registered office is Unit 3 North Lynn Business village, Bergan Way, North Lynn industrial estate, Kings Lynn , PE30 2JG.
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.
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:

Leasehold | 0%

2.4. Financial Instruments
Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Page 3
Page 4
4 Way Refrigeration Limited
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold
| £
Cost
As at 1 November 2024 | 16,226
As at 31 October 2025 | 16,226
Net Book Value
As at 31 October 2025 | 16,226
As at 1 November 2024 | 16,226

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 126,478 |  | 127,590
Other debtors | 164,264 |  | 164,330
| 290,742 |  | 291,920

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 162 |  | 161
Bank loans and overdrafts | 11,787 |  | 18,000
Amounts owed to group undertakings | 178,843 |  | 161,343
Other creditors | 9,707 |  | 10,773
Taxation and social security | 112,494 |  | 108,175
| 312,993 |  | 298,452

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 10,799

Page 4
Page 5
4 Way Refrigeration Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4,005 |  | 4,005

Page 5