Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 January 2024 false 1 November 2024 31 October 2025 31 October 2025 05530575 Kulvinder Whaid Jaswinder Whaid Amandeep Whaid Amandeep Whaid iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05530575 2024-10-31 05530575 2025-10-31 05530575 2024-11-01 2025-10-31 05530575 frs-core:CurrentFinancialInstruments 2025-10-31 05530575 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 05530575 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 05530575 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 05530575 frs-core:RevaluationReserve 2024-11-01 2025-10-31 05530575 frs-core:RevaluationReserve 2024-10-31 05530575 frs-core:RevaluationReserve 2025-10-31 05530575 frs-core:ShareCapital 2025-10-31 05530575 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 05530575 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 05530575 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 05530575 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05530575 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 05530575 frs-bus:SmallEntities 2024-11-01 2025-10-31 05530575 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05530575 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05530575 frs-bus:Director1 2024-11-01 2025-10-31 05530575 frs-bus:Director2 2024-11-01 2025-10-31 05530575 frs-bus:Director2 2024-10-31 05530575 frs-bus:Director2 2025-10-31 05530575 frs-bus:Director3 2024-11-01 2025-10-31 05530575 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 05530575 frs-countries:EnglandWales 2024-11-01 2025-10-31 05530575 2023-12-31 05530575 2024-10-31 05530575 2024-01-01 2024-10-31 05530575 frs-core:CurrentFinancialInstruments 2024-10-31 05530575 frs-core:RevaluationReserve 2024-10-31 05530575 frs-core:ShareCapital 2024-10-31 05530575 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 05530575
P & P (UK) Ltd
Financial Statements
For The Year Ended 31 October 2025
Nijjer Accountants Ltd
Chartered Accountants
5-7 Station Road
Longfield
Kent
DA3 7QD
P & P (UK) Ltd
Contents
Contents

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

Page 1
P & P (UK) Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 05530575

| 31 October 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 745,211 |  | 749,211
Investment Properties | 5 |  | 1,798,571 |  | 1,823,000
|  |  | 2,543,782 |  | 2,572,211
CURRENT ASSETS
Debtors | 6 | 1,277,421 |  | 1,216,829 |
Cash at bank and in hand |  | 58,590 |  | 4,503 |
|  | 1,336,011 |  | 1,221,332 |
Creditors: Amounts Falling Due Within One Year | 7 | (3,343,330 ) |  | (3,338,516 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,007,319 ) |  | (2,117,184 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 536,463 |  | 455,027
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (33,323 ) |  | (39,430 )
NET ASSETS |  |  | 503,140 |  | 415,597
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2,000 |  | 2,000
Revaluation reserve | 10 |  | 99,970 |  | 118,291
Profit and Loss Account |  |  | 401,170 |  | 295,306
SHAREHOLDERS' FUNDS |  |  | 503,140 |  | 415,597

Page 1
Page 2
P & P (UK) 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

Amandeep Whaid Director
11 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
P & P (UK) Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
P & P (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05530575 . The registered office is Mbs House, 80 Eddington Lane, Herne Bay, Kent, CT6 5TR.
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 and net of discounts.
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:

Freehold | over 50 years

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.
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.
2.6. Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Page 3
Page 4
P & P (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.7. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.8. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost or Valuation
As at 1 November 2024 | 753,211
As at 31 October 2025 | 753,211
Depreciation
As at 1 November 2024 | 4,000
Provided during the period | 4,000
As at 31 October 2025 | 8,000
Net Book Value
As at 31 October 2025 | 745,211
As at 1 November 2024 | 749,211

5. Investment Property

| 31 October 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | 1,823,000
Revaluations | (24,429)
As at 31 October 2025 | 1,798,571

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,665,278 |  | 1,665,278
Accumulated depreciation and impairment | 253,595 |  | 220,289
Carrying amount | 1,411,683 |  | 1,444,989

Page 4
Page 5
P & P (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Debtors

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,277,421 |  | 1,216,829

7. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 3,289,600 |  | 3,317,171
Taxation and social security | 53,730 |  | 21,345
| 3,343,330 |  | 3,338,516

8. Share Capital

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,000 |  | 2,000

9. 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 Kulvinder Whaid | 707,313 | 46,296 | - | - | 753,609

Interest has been charged on the overdrawn balance on the offical rate of 3.75%.
10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 November 2024 | 118,291 | 295,306
Profit for year | - | 87,543
Deficit on revaluation | (18,321) | -
Other comprehensive income for the year | (18,321 ) | -
Total comprehensive income for the year | (18,321) | 87,543
Transfer from revaluation reserve | - | 18,321
As at 31 October 2025 | 99,970 | 401,170

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