Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05196607 Paul Chown Lisa Chown Lisa Chown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05196607 2024-12-31 05196607 2025-12-31 05196607 2025-01-01 2025-12-31 05196607 frs-core:CurrentFinancialInstruments 2025-12-31 05196607 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-12-31 05196607 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-12-31 05196607 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 05196607 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 05196607 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 05196607 frs-core:FurnitureFittings 2025-12-31 05196607 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05196607 frs-core:FurnitureFittings 2024-12-31 05196607 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 05196607 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 05196607 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 05196607 frs-core:MotorVehicles 2025-12-31 05196607 frs-core:MotorVehicles 2025-01-01 2025-12-31 05196607 frs-core:MotorVehicles 2024-12-31 05196607 frs-core:OtherResidualIntangibleAssets 2025-12-31 05196607 frs-core:OtherResidualIntangibleAssets 2024-12-31 05196607 frs-core:PlantMachinery 2025-12-31 05196607 frs-core:PlantMachinery 2025-01-01 2025-12-31 05196607 frs-core:PlantMachinery 2024-12-31 05196607 frs-core:ShareCapital 2025-12-31 05196607 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05196607 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05196607 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05196607 frs-bus:SmallEntities 2025-01-01 2025-12-31 05196607 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05196607 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05196607 frs-bus:Director1 2025-01-01 2025-12-31 05196607 frs-bus:Director1 2024-12-31 05196607 frs-bus:Director1 2025-12-31 05196607 frs-bus:Director2 2025-01-01 2025-12-31 05196607 frs-bus:Director2 2024-12-31 05196607 frs-bus:Director2 2025-12-31 05196607 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05196607 frs-countries:EnglandWales 2025-01-01 2025-12-31 05196607 2023-12-31 05196607 2024-12-31 05196607 2024-01-01 2024-12-31 05196607 frs-core:CurrentFinancialInstruments 2024-12-31 05196607 frs-core:ShareCapital 2024-12-31 05196607 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05196607
FENDEQUIP MOORING PRODUCTS LTD
Unaudited Financial Statements
For The Year Ended 31 December 2025
Freestone & Co
1 The Centre
High Street
Gillingham
Dorset
SP8 4AB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 05196607
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 488,398 451,281
488,399 451,282
CURRENT ASSETS
Stocks 6 429,070 166,813
Debtors 7 273,800 606,288
Cash at bank and in hand 2,622,312 1,921,723
3,325,182 2,694,824
Creditors: Amounts Falling Due Within One Year 8 (645,431 ) (729,920 )
NET CURRENT ASSETS (LIABILITIES) 2,679,751 1,964,904
TOTAL ASSETS LESS CURRENT LIABILITIES 3,168,150 2,416,186
PROVISIONS FOR LIABILITIES
Deferred Taxation (112,161 ) (96,759 )
NET ASSETS 3,055,989 2,319,427
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 3,055,889 2,319,327
SHAREHOLDERS' FUNDS 3,055,989 2,319,427
Page 1
Page 2
For the year ending 31 December 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
Paul Chown
Director
Lisa Chown
Director
8 May 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
FENDEQUIP MOORING PRODUCTS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 05196607 . The registered office is One The Centre, High Street, Gillingham, Dorset, SP8 4AB.
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
Intangible assets comprise Software and Trademarks. They are amortised to the profit and loss account to write off the cost or valuation of assets less their residual values over the useful lives on the following bases:

Software 33% straight line
Trademarks 10% straight line
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:
Leasehold 10% straight line
Plant & Machinery 10% straignt line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% straight line
Page 3
Page 4
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. 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: 30 (2024: 30)
30 30
Page 4
Page 5
4. Intangible Assets
Other Development Costs Intellectual Property Total
£ £ £ £
Cost
As at 1 January 2025 4,048 2,600 8,745 15,393
As at 31 December 2025 4,048 2,600 8,745 15,393
Amortisation
As at 1 January 2025 4,048 2,600 8,744 15,392
As at 31 December 2025 4,048 2,600 8,744 15,392
Net Book Value
As at 31 December 2025 - - 1 1
As at 1 January 2025 - - 1 1
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2025 221,343 679,334 - 89,755 990,432
Additions - 53,867 95,170 12,818 161,855
Disposals - (5,495 ) - - (5,495 )
As at 31 December 2025 221,343 727,706 95,170 102,573 1,146,792
Depreciation
As at 1 January 2025 172,007 310,356 - 56,788 539,151
Provided during the period 22,133 68,919 23,793 8,248 123,093
Disposals - (3,850 ) - - (3,850 )
As at 31 December 2025 194,140 375,425 23,793 65,036 658,394
Net Book Value
As at 31 December 2025 27,203 352,281 71,377 37,537 488,398
As at 1 January 2025 49,336 368,978 - 32,967 451,281
Page 5
Page 6
6. Stocks
2025 2024
£ £
Stock 429,070 166,813
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 202,231 206,487
Other debtors 56,752 384,984
258,983 591,471
Due after more than one year
Other debtors 14,817 14,817
273,800 606,288
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 33,433 30,733
Other creditors 303,858 388,046
Taxation and social security 308,140 311,141
645,431 729,920
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Paul Chown 97,158 9,816 37,800 64,500 4,674
Mrs Lisa Chown 109,745 11,997 46,200 77,500 (1,958 )
Page 6
Page 7
During the year ended 31 December 2025, the following movements occurred in respect of the unsecured, interest-free loans to the directors:
Paul Chown
£37,800 was repaid to the company.
£6,000 was written off, representing unpaid director’s remuneration from 2019.
Lisa Chown
£46,200 was repaid to the company.
£6,000 was written off, representing unpaid director’s remuneration from 2019.
Page 7