Acorah Software Products - Accounts Production 14.5.501 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 07034968 Mr Simon Nadin Mrs Sarah Nadin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07034968 2022-09-30 07034968 2023-09-30 07034968 2022-10-01 2023-09-30 07034968 frs-core:CurrentFinancialInstruments 2023-09-30 07034968 frs-core:Non-currentFinancialInstruments 2023-09-30 07034968 frs-core:BetweenOneFiveYears 2023-09-30 07034968 frs-core:ComputerEquipment 2023-09-30 07034968 frs-core:ComputerEquipment 2022-10-01 2023-09-30 07034968 frs-core:ComputerEquipment 2022-09-30 07034968 frs-core:MotorVehicles 2023-09-30 07034968 frs-core:MotorVehicles 2022-10-01 2023-09-30 07034968 frs-core:MotorVehicles 2022-09-30 07034968 frs-core:PlantMachinery 2023-09-30 07034968 frs-core:PlantMachinery 2022-10-01 2023-09-30 07034968 frs-core:PlantMachinery 2022-09-30 07034968 frs-core:WithinOneYear 2023-09-30 07034968 frs-core:ShareCapital 2023-09-30 07034968 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 07034968 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 07034968 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 07034968 frs-bus:SmallEntities 2022-10-01 2023-09-30 07034968 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 07034968 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 07034968 frs-bus:Director1 2022-10-01 2023-09-30 07034968 frs-bus:Director2 2022-10-01 2023-09-30 07034968 frs-countries:EnglandWales 2022-10-01 2023-09-30 07034968 2021-09-30 07034968 2022-09-30 07034968 2021-10-01 2022-09-30 07034968 frs-core:CurrentFinancialInstruments 2022-09-30 07034968 frs-core:Non-currentFinancialInstruments 2022-09-30 07034968 frs-core:BetweenOneFiveYears 2022-09-30 07034968 frs-core:WithinOneYear 2022-09-30 07034968 frs-core:ShareCapital 2022-09-30 07034968 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: 07034968
The Pontoon and Dock Company Ltd
Financial Statements
For The Year Ended 30 September 2023
Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 07034968
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 616,546 449,785
616,546 449,785
CURRENT ASSETS
Stocks 5 259,805 221,536
Debtors 6 1,069,263 1,375,273
Cash at bank and in hand 87,068 59,372
1,416,136 1,656,181
Creditors: Amounts Falling Due Within One Year 7 (1,319,750 ) (1,172,269 )
NET CURRENT ASSETS (LIABILITIES) 96,386 483,912
TOTAL ASSETS LESS CURRENT LIABILITIES 712,932 933,697
Creditors: Amounts Falling Due After More Than One Year 8 (212,658 ) (242,807 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (117,144 ) (85,459 )
NET ASSETS 383,130 605,431
CAPITAL AND RESERVES
Called up share capital 10 20 20
Income Statement 383,110 605,411
SHAREHOLDERS' FUNDS 383,130 605,431
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For the year ending 30 September 2023 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 Income Statement.
On behalf of the board
Mr Simon Nadin
Director
04/04/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Pontoon and Dock Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07034968 . The registered office is Repton House Bretby Business Park, Bretby, Burton On Trent, Staffordshire, DE15 0YZ.
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:
Plant & Machinery 10 - 25% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. 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 year 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2022: 20)
21 20
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2022 591,211 156,778 17,374 765,363
Additions 307,595 - (189 ) 307,406
Disposals (96,739 ) (45,150 ) - (141,889 )
As at 30 September 2023 802,067 111,628 17,185 930,880
Depreciation
As at 1 October 2022 224,282 82,943 8,353 315,578
Provided during the period 62,146 17,089 2,999 82,234
Disposals (43,639 ) (39,672 ) (167 ) (83,478 )
As at 30 September 2023 242,789 60,360 11,185 314,334
Net Book Value
As at 30 September 2023 559,278 51,268 6,000 616,546
As at 1 October 2022 366,929 73,835 9,021 449,785
5. Stocks
2023 2022
£ £
Stock 259,805 221,536
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 297,949 466,324
Other debtors 771,314 908,949
1,069,263 1,375,273
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 107,041 104,371
Trade creditors 689,667 386,075
Other creditors 501,234 657,892
Taxation and social security 21,808 23,931
1,319,750 1,172,269
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 145,079 112,848
Other creditors 67,579 129,959
212,658 242,807
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 107,041 104,371
Later than one year and not later than five years 145,079 112,848
252,120 217,219
252,120 217,219
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 20 20
11. Related Party Transactions
Included within other debtors is an amount of £268,685 due from P & D Marine Group Ltd, £349,227 due from P&D Environmental Ltd, £61,129 due from P&D Multimover Ltd and £14,200 due from P&D Marine Services Ltd companies in which both directors Mr S Nadin and Mrs S Nadin have an interest.
During the year monies due from P&D Boats Ltd of £99,318 and P&D Trailers Ltd £52,298 were written off, these are companies that both directors, Mr S Nadin and Mrs S Nadin have an interest in.
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