Acorah Software Products - Accounts Production 16.2.850 false true true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 08337862 Mr Simon Nadin Mr Ben Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08337862 2023-09-30 08337862 2024-09-30 08337862 2023-10-01 2024-09-30 08337862 frs-core:CurrentFinancialInstruments 2024-09-30 08337862 frs-core:Non-currentFinancialInstruments 2024-09-30 08337862 frs-core:BetweenOneFiveYears 2024-09-30 08337862 frs-core:ComputerEquipment 2024-09-30 08337862 frs-core:ComputerEquipment 2023-10-01 2024-09-30 08337862 frs-core:ComputerEquipment 2023-09-30 08337862 frs-core:FurnitureFittings 2024-09-30 08337862 frs-core:FurnitureFittings 2023-10-01 2024-09-30 08337862 frs-core:FurnitureFittings 2023-09-30 08337862 frs-core:MotorVehicles 2024-09-30 08337862 frs-core:MotorVehicles 2023-10-01 2024-09-30 08337862 frs-core:MotorVehicles 2023-09-30 08337862 frs-core:PlantMachinery 2024-09-30 08337862 frs-core:PlantMachinery 2023-10-01 2024-09-30 08337862 frs-core:PlantMachinery 2023-09-30 08337862 frs-core:WithinOneYear 2024-09-30 08337862 frs-core:ShareCapital 2024-09-30 08337862 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 08337862 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08337862 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 08337862 frs-bus:SmallEntities 2023-10-01 2024-09-30 08337862 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08337862 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 08337862 frs-bus:Director1 2023-10-01 2024-09-30 08337862 frs-bus:Director1 2023-09-30 08337862 frs-bus:Director1 2024-09-30 08337862 frs-bus:Director2 2023-10-01 2024-09-30 08337862 frs-bus:Director2 2023-09-30 08337862 frs-bus:Director2 2024-09-30 08337862 frs-countries:EnglandWales 2023-10-01 2024-09-30 08337862 2022-09-30 08337862 2023-09-30 08337862 2022-10-01 2023-09-30 08337862 frs-core:CurrentFinancialInstruments 2023-09-30 08337862 frs-core:Non-currentFinancialInstruments 2023-09-30 08337862 frs-core:BetweenOneFiveYears 2023-09-30 08337862 frs-core:WithinOneYear 2023-09-30 08337862 frs-core:ShareCapital 2023-09-30 08337862 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 08337862
P & D Environmental Ltd
Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 08337862
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 163,705 253,678
163,705 253,678
CURRENT ASSETS
Stocks 5 163,625 161,255
Debtors 6 141,524 330,363
Cash at bank and in hand 2,125 2,582
307,274 494,200
Creditors: Amounts Falling Due Within One Year 7 (643,211 ) (652,056 )
NET CURRENT ASSETS (LIABILITIES) (335,937 ) (157,856 )
TOTAL ASSETS LESS CURRENT LIABILITIES (172,232 ) 95,822
Creditors: Amounts Falling Due After More Than One Year 8 (63,705 ) (117,849 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (28,736 ) (45,830 )
NET LIABILITIES (264,673 ) (67,857 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement (264,773 ) (67,957 )
SHAREHOLDERS' FUNDS (264,673) (67,857)
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For the year ending 30 September 2024 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
11/06/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
P & D Environmental Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08337862 . The registered office is Unit 1 Anderstaff Industrial Estate, Hawkins Lane, Burton on Trent, DE14 1QH.
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. Going Concern Disclosure
The directors consider that the company will continue to operate based on the current financial information and continued support of the bank and directors. On this basis the directors consider it appropriate to prepare the accounts on a going concern basis.
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.

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:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on 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 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.
2.6. 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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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:
2024 2023
Office and administration 10 9
10 9
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 820,073 72,186 13,732 7,123 913,114
Additions 58,270 (12,142 ) - - 46,128
Disposals (207,226 ) - - - (207,226 )
As at 30 September 2024 671,117 60,044 13,732 7,123 752,016
Depreciation
As at 1 October 2023 593,428 51,188 10,000 4,820 659,436
Provided during the period 48,432 4,627 933 576 54,568
Disposals (116,039 ) (9,654 ) - - (125,693 )
As at 30 September 2024 525,821 46,161 10,933 5,396 588,311
Net Book Value
As at 30 September 2024 145,296 13,883 2,799 1,727 163,705
As at 1 October 2023 226,645 20,998 3,732 2,303 253,678
5. Stocks
2024 2023
£ £
Stock 163,625 161,255
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 109,274 284,987
Other debtors 32,250 45,376
141,524 330,363
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 36,052 60,912
Trade creditors 65,369 62,593
Other creditors 475,758 464,605
Taxation and social security 66,032 63,946
643,211 652,056
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 12,845 38,429
Other creditors 50,860 79,420
63,705 117,849
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 36,052 60,912
Later than one year and not later than five years 12,845 38,429
48,897 99,341
48,897 99,341
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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11. Directors Advances, Credits and Guarantees
Included within creditors are the following loans from directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Simon Nadin 1,093 - - - 1,093
Mr Ben Jones 4,000 - - - 4,000
The above loan's are unsecured, interest free and repayable on demand.
12. Related Party Transactions
Included within other debtors is an amount of £32,250 (2023: £23,250) due from P&D Marine Group Ltd, a company in which the director Mr S Nadin has an interest. 
Included within other creditors is an amount of £297,397 (2023: £349,227) owed to The Pontoon & Dock Company Ltd and £19,039 (2023: £11,438) owed to P & D Multimover Ltd, companies in which the director Mr S Nadin has an interest.
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