Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 04340589 Mr John Bigos Mrs Janet Bigos Duck Tours International Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04340589 2023-09-30 04340589 2024-09-30 04340589 2023-10-01 2024-09-30 04340589 frs-core:ComputerEquipment 2023-10-01 2024-09-30 04340589 frs-core:FurnitureFittings 2023-10-01 2024-09-30 04340589 frs-core:CapitalRedemptionReserve 2024-09-30 04340589 frs-core:ShareCapital 2024-09-30 04340589 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04340589 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04340589 frs-bus:AbridgedAccounts 2023-10-01 2024-09-30 04340589 frs-bus:SmallEntities 2023-10-01 2024-09-30 04340589 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04340589 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04340589 1 2023-10-01 2024-09-30 04340589 frs-bus:Director1 2023-10-01 2024-09-30 04340589 frs-bus:Director2 2023-10-01 2024-09-30 04340589 frs-countries:EnglandWales 2023-10-01 2024-09-30 04340589 2022-09-30 04340589 2023-09-30 04340589 2022-10-01 2023-09-30 04340589 frs-core:CapitalRedemptionReserve 2023-09-30 04340589 frs-core:ShareCapital 2023-09-30 04340589 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04340589
London Duck Tours Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2024
Time Accounts Ltd
Basepoint Business Centre
Little High Street
Shoreham-By-Sea
West Sussex
BN43 5EG
Contents
Page
Abridged Balance Sheet 1
Notes to the Abridged Financial Statements 2—3
Page 1
Abridged Balance Sheet
Registered number: 04340589
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 3,206,954 3,103,639
Cash at bank and in hand 7,160 15,670
3,214,114 3,119,309
Creditors: Amounts Falling Due Within One Year (717,778 ) (624,040 )
NET CURRENT ASSETS (LIABILITIES) 2,496,336 2,495,269
TOTAL ASSETS LESS CURRENT LIABILITIES 2,496,336 2,495,269
NET ASSETS 2,496,336 2,495,269
CAPITAL AND RESERVES
Called up share capital 5 950 950
Capital redemption reserve 50 50
Profit and Loss Account 2,495,336 2,494,269
SHAREHOLDERS' FUNDS 2,496,336 2,495,269
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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr John Bigos
Director
27/06/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. General Information
London Duck Tours Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04340589 . The registered office is Church House Church Street, Godalming, GU7 1EW.
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. 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:
Fixtures & Fittings 33% straight line
Computer Equipment 33% straight line
2.3. Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
2.4. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
2.5. Cash and cash eqvivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.6. Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.7. Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 2)
3 2
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4. Tangible Assets
Total
£
Cost
As at 1 October 2023 15,895
As at 30 September 2024 15,895
Depreciation
As at 1 October 2023 15,895
As at 30 September 2024 15,895
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 950 950
6. Pension Commitments
Included in the balance sheet are pensions of £2,276 (2023 - £913)
7. Related Party Transactions
Included within other debtors is an amount of £3,180,600 (2023: £3,066,402). £3,178,084 (2023: £3,063,886) is due from companies connected through common ownership and £2,516 (2023: £2,516) due from Duck Tours International Ltd, the company's parent.
Within the £3,178,084 owed by companies connected through common ownership is an amount of £2,986,498 (2023: £2,926,378), which is the largest debt, and it has been agreed this loan will not be called in to the detriment of the company that owes this money.
Included within other creditors is an amount of £697,908 (2023: £593,017) due to companies connected through common ownership.
There are no repayment terms in place.
8. Ultimate Controlling Party
The ultimate controlling party is Duck Tours International Ltd by virtue of its ownership of 100% of the issued share capital in the company.
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