Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 11022678 Miss A L Cornelius Mrs C Cornelius Mr P J Cornelius iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11022678 2024-10-31 11022678 2025-10-31 11022678 2024-11-01 2025-10-31 11022678 frs-core:CurrentFinancialInstruments 2025-10-31 11022678 frs-core:Non-currentFinancialInstruments 2025-10-31 11022678 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-01 2025-10-31 11022678 frs-core:FurnitureFittings 2025-10-31 11022678 frs-core:FurnitureFittings 2024-11-01 2025-10-31 11022678 frs-core:FurnitureFittings 2024-10-31 11022678 frs-core:MotorVehicles 2025-10-31 11022678 frs-core:MotorVehicles 2024-11-01 2025-10-31 11022678 frs-core:MotorVehicles 2024-10-31 11022678 frs-core:OtherResidualIntangibleAssets 2025-10-31 11022678 frs-core:OtherResidualIntangibleAssets 2024-10-31 11022678 frs-core:ShareCapital 2025-10-31 11022678 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 11022678 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11022678 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 11022678 frs-bus:SmallEntities 2024-11-01 2025-10-31 11022678 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11022678 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11022678 frs-bus:Director1 2024-11-01 2025-10-31 11022678 frs-bus:Director2 2024-11-01 2025-10-31 11022678 frs-bus:Director3 2024-11-01 2025-10-31 11022678 frs-countries:EnglandWales 2024-11-01 2025-10-31 11022678 2023-10-31 11022678 2024-10-31 11022678 2023-11-01 2024-10-31 11022678 frs-core:CurrentFinancialInstruments 2024-10-31 11022678 frs-core:Non-currentFinancialInstruments 2024-10-31 11022678 frs-core:ShareCapital 2024-10-31 11022678 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 11022678
P&CC Ltd
Financial Statements
For The Year Ended 31 October 2025
P&CC Ltd
Contents
Contents

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

Page 1
P&CC Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 11022678

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 5,360 |  | 6,904
|  |  | 5,360 |  | 6,904
CURRENT ASSETS
Debtors | 6 | 41,467 |  | 41,467 |
Cash at bank and in hand |  | 13,671 |  | 16,532 |
|  | 55,138 |  | 57,999 |
Creditors: Amounts Falling Due Within One Year | 7 | (25,047 ) |  | (36,187 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 30,091 |  | 21,812
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 35,451 |  | 28,716
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (12,731 ) |  | (15,509 )
NET ASSETS |  |  | 22,720 |  | 13,207
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 22,718 |  | 13,205
SHAREHOLDERS' FUNDS |  |  | 22,720 |  | 13,207

Page 1
Page 2
P&CC 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 J Cornelius Director
21 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
P&CC Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
P&CC Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11022678 . The registered office is Suite 5, The Willows, Ransom Wood Business Park, Southwell Road West, Rainworth, Mansfield, Nottinghamshire, NG21 0HJ.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is a licence. It is amortised to the profit and loss account over its estimated economic life of five years.
2.4. 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:

Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 33% straight line

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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
P&CC Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 November 2024 | 30,000
As at 31 October 2025 | 30,000
Amortisation
As at 1 November 2024 | 30,000
As at 31 October 2025 | 30,000
Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | -

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 22,014 | 2,281 | 24,295
As at 31 October 2025 | 22,014 | 2,281 | 24,295
Depreciation
As at 1 November 2024 | 15,642 | 1,749 | 17,391
Provided during the period | 1,274 | 270 | 1,544
As at 31 October 2025 | 16,916 | 2,019 | 18,935
Net Book Value
As at 31 October 2025 | 5,098 | 262 | 5,360
As at 1 November 2024 | 6,372 | 532 | 6,904

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 41,467 |  | 41,467

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,778 |  | 2,778
Other creditors | 19,727 |  | 33,409
Taxation and social security | 2,542 |  | -
| 25,047 |  | 36,187

Page 4
Page 5
P&CC Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 12,731 |  | 15,509

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5