Acorah Software Products - Accounts Production 16.2.850 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 11756780 Mr Simon Nadin Mrs Sarah Nadin Mr James Burnell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11756780 2023-09-30 11756780 2024-09-30 11756780 2023-10-01 2024-09-30 11756780 frs-core:CurrentFinancialInstruments 2024-09-30 11756780 frs-core:Non-currentFinancialInstruments 2024-09-30 11756780 frs-core:ComputerEquipment 2024-09-30 11756780 frs-core:ComputerEquipment 2023-10-01 2024-09-30 11756780 frs-core:ComputerEquipment 2023-09-30 11756780 frs-core:PlantMachinery 2024-09-30 11756780 frs-core:PlantMachinery 2023-10-01 2024-09-30 11756780 frs-core:PlantMachinery 2023-09-30 11756780 frs-core:ShareCapital 2024-09-30 11756780 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 11756780 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 11756780 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 11756780 frs-bus:SmallEntities 2023-10-01 2024-09-30 11756780 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 11756780 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 11756780 frs-bus:Director1 2023-10-01 2024-09-30 11756780 frs-bus:Director1 2023-09-30 11756780 frs-bus:Director1 2024-09-30 11756780 frs-bus:Director2 2023-10-01 2024-09-30 11756780 frs-bus:Director3 2023-10-01 2024-09-30 11756780 frs-bus:Director3 2023-09-30 11756780 frs-bus:Director3 2024-09-30 11756780 frs-countries:EnglandWales 2023-10-01 2024-09-30 11756780 2022-09-30 11756780 2023-09-30 11756780 2022-10-01 2023-09-30 11756780 frs-core:CurrentFinancialInstruments 2023-09-30 11756780 frs-core:Non-currentFinancialInstruments 2023-09-30 11756780 frs-core:WithinOneYear 2023-09-30 11756780 frs-core:ShareCapital 2023-09-30 11756780 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 11756780
P & D Marine Services Ltd
Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 11756780
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,303 17,847
13,303 17,847
CURRENT ASSETS
Stocks 5 10,974 39,037
Debtors 6 259,802 260,891
Cash at bank and in hand 11,676 37,819
282,452 337,747
Creditors: Amounts Falling Due Within One Year 7 (197,791 ) (228,140 )
NET CURRENT ASSETS (LIABILITIES) 84,661 109,607
TOTAL ASSETS LESS CURRENT LIABILITIES 97,964 127,454
Creditors: Amounts Falling Due After More Than One Year 8 (104,893 ) (33,751 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,528 ) (3,391 )
NET (LIABILITIES)/ASSETS (9,457 ) 90,312
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement (9,557 ) 90,212
SHAREHOLDERS' FUNDS (9,457) 90,312
Page 1
Page 2
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 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
P & D Marine Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11756780 . The registered office is Repton House Bretby Business Park, Bertby, 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 25 % reducing balance
Computer Equipment 33% 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.
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.

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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 3)
4 3
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 36,738 3,335 40,073
Disposals - (1,244 ) (1,244 )
As at 30 September 2024 36,738 2,091 38,829
Depreciation
As at 1 October 2023 19,864 2,362 22,226
Provided during the period 4,219 325 4,544
Disposals - (1,244 ) (1,244 )
As at 30 September 2024 24,083 1,443 25,526
Net Book Value
As at 30 September 2024 12,655 648 13,303
As at 1 October 2023 16,874 973 17,847
5. Stocks
2024 2023
£ £
Stock 10,974 39,037
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 195,555 188,982
Other debtors 64,247 71,909
259,802 260,891
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 8,577
Trade creditors 91,653 40,294
Other creditors 53,510 137,779
Taxation and social security 52,628 41,490
197,791 228,140
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 104,893 33,751
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 8,577
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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 73 - - - 73
Mr James Burnell - - 2,250 - 2,250
The above loan is unsecured, interest free and repayable on demand.
12. Related Party Transactions
Included within other debtors is an amount of £44,527 (2023: £38,476) due from P & D Marine Group Ltd, a company in which the directors Mr S Nadin and Mrs S Nadin have an interest.
Included within creditors is an amount of £12,528 (2023: £14,200) owed to Pontoon & Dock company Ltd, a company in which the directors Mr S Nadin and Mrs S Nadin have an interest.
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