SELECT  ToBeActionedBy ,
        COUNT(ToBeActionedBy) AS ActionCount
FROM    ( SELECT  ( SELECT TOP (1)
                            ToBeActionedBy
                    FROM    dbo.PStatus AS PStatus_1
                    WHERE   POID = dbo.POrder.ID
                    ORDER BY ID DESC
                  ) AS ToBeActionedBy
          FROM    dbo.POrder
                  INNER JOIN dbo.Address ON dbo.POrder.Company_Name = dbo.Address.Company_Name
          WHERE   AccountNumber IN ('PARISH')
                  AND dbo.Address.ID IN (11743, 11899)
                  AND Complete = 0
        ) AS A
WHERE   ToBeActionedBy IS NOT NULL
GROUP BY ToBeActionedBy

We walk in the dark places no others will enter
We stand on the bridge and no one may pass