Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 05105167 Mrs Debra Whittle Mr Keith Whittle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05105167 2024-06-30 05105167 2025-06-30 05105167 2024-07-01 2025-06-30 05105167 frs-core:CurrentFinancialInstruments 2025-06-30 05105167 frs-core:ComputerEquipment 2025-06-30 05105167 frs-core:ComputerEquipment 2024-07-01 2025-06-30 05105167 frs-core:ComputerEquipment 2024-06-30 05105167 frs-core:MotorVehicles 2025-06-30 05105167 frs-core:MotorVehicles 2024-07-01 2025-06-30 05105167 frs-core:MotorVehicles 2024-06-30 05105167 frs-core:PlantMachinery 2025-06-30 05105167 frs-core:PlantMachinery 2024-07-01 2025-06-30 05105167 frs-core:PlantMachinery 2024-06-30 05105167 frs-core:ShareCapital 2025-06-30 05105167 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 05105167 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05105167 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 05105167 frs-bus:SmallEntities 2024-07-01 2025-06-30 05105167 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 05105167 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 05105167 frs-bus:Director1 2024-07-01 2025-06-30 05105167 frs-bus:Director2 2024-07-01 2025-06-30 05105167 frs-countries:EnglandWales 2024-07-01 2025-06-30 05105167 2023-06-30 05105167 2024-06-30 05105167 2023-07-01 2024-06-30 05105167 frs-core:CurrentFinancialInstruments 2024-06-30 05105167 frs-core:ShareCapital 2024-06-30 05105167 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 05105167
Powertech Marine Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Inspire Accounting (UK) Ltd
Powertech Marine Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Powertech Marine Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 05105167

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 59,525 |  | 36,153
|  |  | 59,525 |  | 36,153
CURRENT ASSETS
Stocks | 5 | 44,845 |  | 44,845 |
Debtors | 6 | 15,390 |  | 28,063 |
Cash at bank and in hand |  | 2,048 |  | 136 |
|  | 62,283 |  | 73,044 |
Creditors: Amounts Falling Due Within One Year | 7 | (185,490 ) |  | (143,432 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (123,207 ) |  | (70,388 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (63,682 ) |  | (34,235 )
NET LIABILITIES |  |  | (63,682 ) |  | (34,235 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (64,682 ) |  | (35,235 )
SHAREHOLDERS' FUNDS |  |  | (63,682) |  | (34,235)

Page 1
Page 2
Powertech Marine Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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.
On behalf of the board

Mr Keith Whittle Director
29/08/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Powertech Marine Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Powertech Marine Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05105167 . The registered office is 4 Links View Road, Hampton, Middlesex, TW12 1LA.
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. 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.
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 | 15% on written down value
Motor Vehicles | 25% on written down value
Computer Equipment | 25% on written down value

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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
Powertech Marine Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 75,903 | 11,600 | 4,845 | 92,348
Additions | - | 42,229 | - | 42,229
Disposals | (9,650 ) | - | - | (9,650 )
As at 30 June 2025 | 66,253 | 53,829 | 4,845 | 124,927
Depreciation
As at 1 July 2024 | 47,507 | 3,843 | 4,845 | 56,195
Provided during the period | 3,904 | 12,497 | - | 16,401
Disposals | (7,194 ) | - | - | (7,194 )
As at 30 June 2025 | 44,217 | 16,340 | 4,845 | 65,402
Net Book Value
As at 30 June 2025 | 22,036 | 37,489 | - | 59,525
As at 1 July 2024 | 28,396 | 7,757 | - | 36,153

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 44,845 |  | 44,845

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,239 |  | 13,214
Prepayments and accrued income | 7,185 |  | 10,624
Other debtors | 3,966 |  | 4,225
| 15,390 |  | 28,063

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 14,301 |  | 16,358
Bank loans and overdrafts | 17,932 |  | 15,569
Other taxes and social security | 522 |  | 1,575
VAT | 2,535 |  | 2,570
Other creditors | 457 |  | -
Directors' loan accounts | 149,743 |  | 107,360
| 185,490 |  | 143,432

Page 4
Page 5
Powertech Marine Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 5