Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 07506956 Mrs Alison Parkes Mr John Weston Mrs Patricia Weston Mr Nicholas Parkes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07506956 2024-01-31 07506956 2025-01-31 07506956 2024-02-01 2025-01-31 07506956 frs-core:Non-currentFinancialInstruments 2025-01-31 07506956 frs-core:FurnitureFittings 2024-02-01 2025-01-31 07506956 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-01 2025-01-31 07506956 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 07506956 frs-core:MotorVehicles 2024-02-01 2025-01-31 07506956 frs-core:PlantMachinery 2024-02-01 2025-01-31 07506956 frs-core:ShareCapital 2025-01-31 07506956 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 07506956 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07506956 frs-bus:AbridgedAccounts 2024-02-01 2025-01-31 07506956 frs-bus:SmallEntities 2024-02-01 2025-01-31 07506956 frs-bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 07506956 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 07506956 frs-bus:Director1 2024-02-01 2025-01-31 07506956 frs-bus:Director1 2024-01-31 07506956 frs-bus:Director1 2025-01-31 07506956 frs-bus:Director2 2024-02-01 2025-01-31 07506956 frs-bus:Director3 2024-02-01 2025-01-31 07506956 frs-bus:Director3 2024-01-31 07506956 frs-bus:Director3 2025-01-31 07506956 frs-bus:Director4 2024-02-01 2025-01-31 07506956 frs-countries:EnglandWales 2024-02-01 2025-01-31 07506956 2023-01-31 07506956 2024-01-31 07506956 2023-02-01 2024-01-31 07506956 frs-core:Non-currentFinancialInstruments 2024-01-31 07506956 frs-core:ShareCapital 2024-01-31 07506956 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 07506956
Droitwich Spa Marina Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2025
Kate Price & Co
Chartered Certified Accountants and Chartered Tax Advisers
Droitwich Spa Marina Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Abridged Balance Sheet | 2—3
Notes to the Abridged Financial Statements | 4—6

Page 1
Droitwich Spa Marina Limited
Accountants' Report
For The Year Ended 31 January 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Droitwich Spa Marina Limited for the year ended 31 January 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Droitwich Spa Marina Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Droitwich Spa Marina Limited , as a body, in accordance with the terms of our engagement letter dated 18 June 2017. Our work has been undertaken solely to prepare for your approval the accounts of Droitwich Spa Marina Limited and state those matters that we have agreed to state to the directors of Droitwich Spa Marina Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Droitwich Spa Marina Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Droitwich Spa Marina Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Droitwich Spa Marina Limited . You consider that Droitwich Spa Marina Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Droitwich Spa Marina Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Kate Price FCCA CTA
15/10/2025

Kate Price & Co
Chartered Certified Accountants and Chartered Tax Advisers
1 Price's Lane
Upton Upon Severn
Worcestershire
WR8 0LY
Page 1
Page 2
Droitwich Spa Marina Limited
Abridged Balance Sheet
As At 31 January 2025
Abridged Balance Sheet
Registered number: 07506956

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 228,592 |  | 228,592
Tangible Assets | 5 |  | 2,199,358 |  | 2,197,700
|  |  | 2,427,950 |  | 2,426,292
CURRENT ASSETS
Stocks |  | 39,299 |  | 32,670 |
Debtors |  | 208,210 |  | 171,525 |
Cash at bank and in hand |  | 86,187 |  | 85,202 |
|  | 333,696 |  | 289,397 |
Creditors: Amounts Falling Due Within One Year |  | (946,170 ) |  | (882,183 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (612,474 ) |  | (592,786 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,815,476 |  | 1,833,506
Creditors: Amounts Falling Due After More Than One Year |  |  | (136,225 ) |  | (329,318 )
NET ASSETS |  |  | 1,679,251 |  | 1,504,188
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,679,151 |  | 1,504,088
SHAREHOLDERS' FUNDS |  |  | 1,679,251 |  | 1,504,188

Page 2
Page 3
Droitwich Spa Marina Limited
Abridged Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 2025 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 31 January 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr John Weston Director
15/10/2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Droitwich Spa Marina Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 January 2025
Notes to the Abridged Financial Statements
1. General Information
Droitwich Spa Marina Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07506956 . The registered office is Westfield Farm, Hanbury Road, Droitwich, Worcestershire, WR9 7DU.
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. 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 | 0% straight line
Leasehold | 0% straight line
Plant & Machinery | 20% reducing balance
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 20% reducing balance

2.4. 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.
Page 4
Page 5
Droitwich Spa Marina Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 January 2025
2.5. 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: 8 (2024: 8)
8 8
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 February 2024 | 228,592
As at 31 January 2025 | 228,592
Net Book Value
As at 31 January 2025 | 228,592
As at 1 February 2024 | 228,592

Page 5
Page 6
Droitwich Spa Marina Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 January 2025
5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 February 2024 | 2,293,529
Additions | 6,119
As at 31 January 2025 | 2,299,648
Depreciation
As at 1 February 2024 | 95,829
Provided during the period | 4,461
As at 31 January 2025 | 100,290
Net Book Value
As at 31 January 2025 | 2,199,358
As at 1 February 2024 | 2,197,700

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 February 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr John Weston | 99,607 | 124,986 | 99,607 | - | 124,986
Mrs Patricia Weston | 25,530 | 45,334 | 25,530 | - | 45,334

The above loan is unsecured, and repayable on demand. Interest has been charged at the official rate of interest.
Page 6