The Pontoon and Dock Company Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 07034968

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		804,104		755,246

			804,104		755,246
CURRENT ASSETS
Stocks	5	172,557		150,011
Debtors	6	621,843		978,781
Cash at bank and in hand		44,575		60,211

		838,975		1,189,003
Creditors: Amounts Falling Due Within One Year	7	(1,196,854 )		(1,282,990 )

NET CURRENT ASSETS (LIABILITIES)			(357,879 )		(93,987 )

TOTAL ASSETS LESS CURRENT LIABILITIES			446,225		661,259

Creditors: Amounts Falling Due After More Than One Year	8		(109,645 )		(166,207 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(152,780 )		(143,497 )

NET ASSETS			183,800		351,555

CAPITAL AND RESERVES
Called up share capital	10		20		20
Income Statement			183,780		351,535

SHAREHOLDERS' FUNDS			183,800		351,555

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The Pontoon and Dock Company Ltd

Statement of Financial Position (continued)

As At 30 September 2025

For the year ending 30 September 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 Income Statement.

On behalf of the board

Mr Simon Nadin

Director

29/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Pontoon and Dock Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07034968 . The registered office is Repton House Bretby Business Park, Bretby, 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	20% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	33% on 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 the 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.

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The Pontoon and Dock Company Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2024: 15)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2024	1,128,255	111,877	342	18,472	1,258,946
Additions	253,125	-	-	-	253,125

As at 30 September 2025	1,381,380	111,877	342	18,472	1,512,071

Depreciation
As at 1 October 2024	416,762	73,239	85	13,614	503,700
Provided during the period	192,924	9,659	65	1,619	204,267

As at 30 September 2025	609,686	82,898	150	15,233	707,967

Net Book Value
As at 30 September 2025	771,694	28,979	192	3,239	804,104

As at 1 October 2024	711,493	38,638	257	4,858	755,246

5. Stocks

	2025	2024
	£	£
Stock	172,557	150,011

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	212,338	371,106
Other debtors	409,505	607,675

	621,843	978,781

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The Pontoon and Dock Company Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	56,568	59,839
Trade creditors	128,332	468,488
Other creditors	881,726	643,121
Taxation and social security	130,228	111,542

	1,196,854	1,282,990

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	93,497	150,065
Other creditors	16,148	16,142

	109,645	166,207

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	56,568	59,839
Later than one year and not later than five years	93,497	150,065

	150,065	209,904

	150,065	209,904

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	20	20

11. Directors Advances, Credits and Guarantees

Included within creditors are the following loans from directors:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mr Simon Nadin	110,628	(152,340 )	91,423	-	49,711

The above loan is unsecured, interest free and repayable on demand.

12. Related Party Transactions

Included within other debtors is an amount of £229,081 (2024: £235,675) due from P & D Marine Group Ltd, £161,650 (2024: £297,397) due from P&D Environmental Ltd and £11,424 (2024: £12,528) due from P&D Marine Services Ltd companies in which both directors Mr S Nadin and Mrs S Nadin have an interest.

Included within other creditors is an amount of £32,310 (2024: 32,417) due from P&D Multimover Ltd, a company in which both directors Mr S Nadin and Mrs S Nadin have an interest.

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