Acorah Software Products - Accounts Production 19.4.351 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08737176 Mr D M Line true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08737176 2024-10-31 08737176 2025-10-31 08737176 2024-11-01 2025-10-31 08737176 frs-core:CurrentFinancialInstruments 2025-10-31 08737176 frs-core:Non-currentFinancialInstruments 2025-10-31 08737176 frs-core:ComputerEquipment 2025-10-31 08737176 frs-core:ComputerEquipment 2024-11-01 2025-10-31 08737176 frs-core:ComputerEquipment 2024-10-31 08737176 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 08737176 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 08737176 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 08737176 frs-core:MotorVehicles 2025-10-31 08737176 frs-core:MotorVehicles 2024-11-01 2025-10-31 08737176 frs-core:MotorVehicles 2024-10-31 08737176 frs-core:PlantMachinery 2025-10-31 08737176 frs-core:PlantMachinery 2024-11-01 2025-10-31 08737176 frs-core:PlantMachinery 2024-10-31 08737176 frs-core:ShareCapital 2025-10-31 08737176 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08737176 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08737176 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08737176 frs-bus:SmallEntities 2024-11-01 2025-10-31 08737176 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08737176 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08737176 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 08737176 frs-bus:OrdinaryShareClass1 2025-10-31 08737176 1 2024-11-01 2025-10-31 08737176 frs-bus:Director1 2024-11-01 2025-10-31 08737176 frs-bus:Director1 2024-10-31 08737176 frs-bus:Director1 2025-10-31 08737176 frs-countries:EnglandWales 2024-11-01 2025-10-31 08737176 2023-10-31 08737176 2024-10-31 08737176 2023-11-01 2024-10-31 08737176 frs-core:CurrentFinancialInstruments 2024-10-31 08737176 frs-core:Non-currentFinancialInstruments 2024-10-31 08737176 frs-core:ShareCapital 2024-10-31 08737176 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 08737176 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31
Registered number: 08737176
PD Cooling Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Behegan Lynes
Accountancy & Taxation Advisers
Bank Chambers
Brook Street
Bishops Waltham
Hampshire
SO32 1AX
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 08737176
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 25,104
- 25,104
CURRENT ASSETS
Debtors 5 42,363 13,805
Cash at bank and in hand 18 4,779
42,381 18,584
Creditors: Amounts Falling Due Within One Year 6 (42,380 ) (13,330 )
NET CURRENT ASSETS (LIABILITIES) 1 5,254
TOTAL ASSETS LESS CURRENT LIABILITIES 1 30,358
Creditors: Amounts Falling Due After More Than One Year 7 - (16,372 )
NET ASSETS 1 13,986
CAPITAL AND RESERVES
Called up share capital 9 1 1
Income Statement - 13,985
SHAREHOLDERS' FUNDS 1 13,986
Page 1
Page 2
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 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 Income Statement.
On behalf of the board
Mr D M Line
Director
22 October 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PD Cooling Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08737176 . The registered office is Poppydown Vineyard, Mayhill Lane, Droxford, Southampton, SO32 3AH.
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.
2.2.1 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:
Buildings Not provided
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Financial Instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.4.1 Debtors
Short term debtors are measured at transaction price, less any impairment.
2.4.2 Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2.4.3 Creditors
Short term creditors are measured at the transaction price. 
Page 3
Page 4
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 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.
2.6. Employee benefits
Short term employee benefits, including holiday pay and other similar non monetary benefits, are recognised as an expense in the period in which they are incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Buildings Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 18,667 14,632 12,675 1,159 47,133
Additions - - - 473 473
Disposals (18,667 ) (14,632 ) (12,675 ) (1,632 ) (47,606 )
As at 31 October 2025 - - - - -
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 November 2024 - 9,598 11,723 708 22,029
Disposals - (9,598 ) (11,723 ) (708 ) (22,029 )
As at 31 October 2025 - - - - -
Net Book Value
As at 31 October 2025 - - - - -
As at 1 November 2024 18,667 5,034 952 451 25,104
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 1,425
Other debtors 42,363 12,380
42,363 13,805
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 933 2,732
Bank loans and overdrafts 22,052 2,609
Other creditors 15,834 3,324
Taxation and social security 3,561 4,665
42,380 13,330
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 16,372
8. Secured Creditors
The Bank Loan is secured by the UK Government under the bounce back loan scheme. Of the creditors the following amounts are secured:
2025 2024
£ £
Bank loans and overdrafts - 18,796
Page 5
Page 6
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr David Line - 16,410 - - 16,410
The above loan is unsecured, interest free and repayable on demand.
11. Ultimate Controlling Party
The company is owned and controlled by Mr D Line, the director of the company.
Page 6