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 10908390 Mr John Bigos true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10908390 2023-09-30 10908390 2024-09-30 10908390 2023-10-01 2024-09-30 10908390 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-01 2024-09-30 10908390 frs-core:FurnitureFittings 2023-10-01 2024-09-30 10908390 frs-core:MotorVehicles 2023-10-01 2024-09-30 10908390 frs-core:PlantMachinery 2023-10-01 2024-09-30 10908390 frs-core:ShareCapital 2024-09-30 10908390 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10908390 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10908390 frs-bus:AbridgedAccounts 2023-10-01 2024-09-30 10908390 frs-bus:SmallEntities 2023-10-01 2024-09-30 10908390 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10908390 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 10908390 1 2023-10-01 2024-09-30 10908390 frs-bus:Director1 2023-10-01 2024-09-30 10908390 frs-countries:EnglandWales 2023-10-01 2024-09-30 10908390 2022-09-30 10908390 2023-09-30 10908390 2022-10-01 2023-09-30 10908390 frs-core:ShareCapital 2023-09-30 10908390 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 10908390
Duck Tours Enterprises 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: 10908390
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 330,989 440,338
330,989 440,338
CURRENT ASSETS
Stocks 22,475 22,475
Debtors 405,702 450,598
Cash at bank and in hand 2,086 5,740
430,263 478,813
Creditors: Amounts Falling Due Within One Year (2,997,542 ) (2,930,599 )
NET CURRENT ASSETS (LIABILITIES) (2,567,279 ) (2,451,786 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,236,290 ) (2,011,448 )
NET LIABILITIES (2,236,290 ) (2,011,448 )
CAPITAL AND RESERVES
Called up share capital 5 1,000 1,000
Profit and Loss Account (2,237,290 ) (2,012,448 )
SHAREHOLDERS' FUNDS (2,236,290) (2,011,448)
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 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.
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
Duck Tours Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10908390 . 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. 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class - Amortisation method and rate
Intangible Assets - straight line over 5 years
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 Straight line over 5 & 10 years
Motor Vehicles Straight line over 5 years
Fixtures & Fittings Straight line over 5 years
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. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Total
£
Cost
As at 1 October 2023 926,807
As at 30 September 2024 926,807
Depreciation
As at 1 October 2023 486,469
Provided during the period 109,349
As at 30 September 2024 595,818
Net Book Value
As at 30 September 2024 330,989
As at 1 October 2023 440,338
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
6. Related Party Transactions
Summary of transactions with other related parties
Included within other debtors is an amount of £140,908 (2023 - £187,803). £20,793 (2023 - £17,279) due from companies under group control, £119,040 (2023 : £169,449) due from a company connected through common ownership and £1,075 (2023 :£1,075) due from Ancoris Holdings Ltd the company's immediate parent.
A further £242,492 (2023 - £231,274) is also owed by individuals connected to a business in which the director of the company has an interest.
Included within other creditors is an amount of £2,986,498 (2023 - £2,926,378) due to a company connected through common ownership. It has been agreed the debt will not be called in to the detriment of the company.
There are no repayment terms in place.
7. Ultimate Controlling Party
The company's immediate parent is Ancoris Holdings Ltd.
The ultimate parent is Navicula Ltd.
8. Going Concern
The director has reviewed the going concern basis of the company and despite the increase in balance sheet deficit still considers this basis being applicable. The company has the backup of its ultimate parent company Navicula Ltd and its shareholders. The largest debt is owed to London Duck Tours Limited who are under common control and the debt will not be called in to the detriment of the company. 
The company also continues to review the potential for the business to recommence trade in the future.
Page 3