Acorah Software Products - Accounts Production 16.2.850 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 08484850 Mr Ian Baker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08484850 2023-10-31 08484850 2024-10-31 08484850 2023-11-01 2024-10-31 08484850 frs-core:CurrentFinancialInstruments 2024-10-31 08484850 frs-core:Non-currentFinancialInstruments 2024-10-31 08484850 frs-core:BetweenOneFiveYears 2024-10-31 08484850 frs-core:ComputerEquipment 2024-10-31 08484850 frs-core:ComputerEquipment 2023-11-01 2024-10-31 08484850 frs-core:ComputerEquipment 2023-10-31 08484850 frs-core:FurnitureFittings 2024-10-31 08484850 frs-core:FurnitureFittings 2023-11-01 2024-10-31 08484850 frs-core:FurnitureFittings 2023-10-31 08484850 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 08484850 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 08484850 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 08484850 frs-core:MotorVehicles 2024-10-31 08484850 frs-core:MotorVehicles 2023-11-01 2024-10-31 08484850 frs-core:MotorVehicles 2023-10-31 08484850 frs-core:PlantMachinery 2024-10-31 08484850 frs-core:PlantMachinery 2023-11-01 2024-10-31 08484850 frs-core:PlantMachinery 2023-10-31 08484850 frs-core:WithinOneYear 2024-10-31 08484850 frs-core:ShareCapital 2024-10-31 08484850 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 08484850 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 08484850 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 08484850 frs-bus:SmallEntities 2023-11-01 2024-10-31 08484850 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 08484850 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 08484850 frs-bus:Director1 2023-11-01 2024-10-31 08484850 frs-countries:EnglandWales 2023-11-01 2024-10-31 08484850 2022-10-31 08484850 2023-10-31 08484850 2022-11-01 2023-10-31 08484850 frs-core:CurrentFinancialInstruments 2023-10-31 08484850 frs-core:Non-currentFinancialInstruments 2023-10-31 08484850 frs-core:BetweenOneFiveYears 2023-10-31 08484850 frs-core:WithinOneYear 2023-10-31 08484850 frs-core:ShareCapital 2023-10-31 08484850 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 08484850
The Plump Duck Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Johnston Wood Roach Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08484850
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 51,687 63,523
51,687 63,523
CURRENT ASSETS
Stocks 5 5,000 5,000
Debtors 6 136,383 173,007
Cash at bank and in hand 32,120 59,310
173,503 237,317
Creditors: Amounts Falling Due Within One Year 7 (102,454 ) (90,346 )
NET CURRENT ASSETS (LIABILITIES) 71,049 146,971
TOTAL ASSETS LESS CURRENT LIABILITIES 122,736 210,494
Creditors: Amounts Falling Due After More Than One Year 8 (45,211 ) (78,837 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,077 ) (15,452 )
NET ASSETS 64,448 116,205
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 64,348 116,105
SHAREHOLDERS' FUNDS 64,448 116,205
Page 1
Page 2
For the year ending 31 October 2024 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 Profit and Loss Account.
On behalf of the board
Mr Ian Baker
Director
7 May 2025
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
The Plump Duck Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08484850 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.
2.3. 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.
2.4. 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:
Freehold 20% Reducing Balance
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 25% Reducing Balance
2.5. 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 profit and loss account 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 profit and loss account as incurred.
2.6. 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.
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Page 4
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 11)
9 11
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2023 9,407 9,132 79,879 33,201
Additions - 499 - 125
Disposals - - - (2,270 )
As at 31 October 2024 9,407 9,631 79,879 31,056
Depreciation
As at 1 November 2023 8,523 3,708 35,047 21,632
Provided during the period 176 1,113 8,967 2,327
Disposals - - - (1,650 )
As at 31 October 2024 8,699 4,821 44,014 22,309
Net Book Value
As at 31 October 2024 708 4,810 35,865 8,747
As at 1 November 2023 884 5,424 44,832 11,569
Page 4
Page 5
Computer Equipment Total
£ £
Cost
As at 1 November 2023 2,911 134,530
Additions 1,518 2,142
Disposals (1,787 ) (4,057 )
As at 31 October 2024 2,642 132,615
Depreciation
As at 1 November 2023 2,097 71,007
Provided during the period 266 12,849
Disposals (1,278 ) (2,928 )
As at 31 October 2024 1,085 80,928
Net Book Value
As at 31 October 2024 1,557 51,687
As at 1 November 2023 814 63,523
5. Stocks
2024 2023
£ £
Stock 5,000 5,000
6. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 134,041 170,315
Other debtors 2,342 2,692
136,383 173,007
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 10,469 10,166
Trade creditors 1,858 2,161
Bank loans and overdrafts 10,333 10,097
Bank loan 2 <1 year 12,954 12,036
Amounts owed to group undertakings - 101
Other creditors 101 3,000
Taxation and social security 66,739 52,785
102,454 90,346
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 27,380 37,849
Bank loans >1 year 6,129 16,506
Bank loans 2 >1 year 11,702 24,482
45,211 78,837
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,469 10,166
Later than one year and not later than five years 27,380 37,849
37,849 48,015
37,849 48,015
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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