Acorah Software Products - Accounts Production 19.2.450 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 4228870 Mr Andrew James Welsh Mr Peter Henry Welsh Mr Peter Henry Welsh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4228870 2024-06-30 4228870 2025-06-30 4228870 2024-07-01 2025-06-30 4228870 frs-core:CurrentFinancialInstruments 2025-06-30 4228870 frs-core:Non-currentFinancialInstruments 2025-06-30 4228870 frs-core:BetweenOneFiveYears 2025-06-30 4228870 frs-core:FurnitureFittings 2025-06-30 4228870 frs-core:FurnitureFittings 2024-07-01 2025-06-30 4228870 frs-core:FurnitureFittings 2024-06-30 4228870 frs-core:MotorVehicles 2025-06-30 4228870 frs-core:MotorVehicles 2024-07-01 2025-06-30 4228870 frs-core:MotorVehicles 2024-06-30 4228870 frs-core:PlantMachinery 2025-06-30 4228870 frs-core:PlantMachinery 2024-07-01 2025-06-30 4228870 frs-core:PlantMachinery 2024-06-30 4228870 frs-core:WithinOneYear 2025-06-30 4228870 frs-core:ShareCapital 2025-06-30 4228870 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 4228870 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 4228870 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 4228870 frs-bus:SmallEntities 2024-07-01 2025-06-30 4228870 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 4228870 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 4228870 frs-bus:Director1 2024-07-01 2025-06-30 4228870 frs-bus:Director2 2024-07-01 2025-06-30 4228870 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 4228870 frs-countries:EnglandWales 2024-07-01 2025-06-30 4228870 2023-06-30 4228870 2024-06-30 4228870 2023-07-01 2024-06-30 4228870 frs-core:CurrentFinancialInstruments 2024-06-30 4228870 frs-core:Non-currentFinancialInstruments 2024-06-30 4228870 frs-core:BetweenOneFiveYears 2024-06-30 4228870 frs-core:PlantMachinery 2023-07-01 2024-06-30 4228870 frs-core:WithinOneYear 2024-06-30 4228870 frs-core:ShareCapital 2024-06-30 4228870 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 4228870
Premiair Plant Hire & Water Jetting Services Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
4 Rossmore Business Village
Inward Way
Ellesmere Port
Cheshire
CH65 3EY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 4228870
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,473,603 1,429,923
1,473,603 1,429,923
CURRENT ASSETS
Stocks 5 22,000 24,000
Debtors 6 821,902 608,170
Cash at bank and in hand 435,112 338,648
1,279,014 970,818
Creditors: Amounts Falling Due Within One Year 7 (411,810 ) (275,582 )
NET CURRENT ASSETS (LIABILITIES) 867,204 695,236
TOTAL ASSETS LESS CURRENT LIABILITIES 2,340,807 2,125,159
Creditors: Amounts Falling Due After More Than One Year 8 (9,662 ) (22,950 )
NET ASSETS 2,331,145 2,102,209
CAPITAL AND RESERVES
Called up share capital 11 300 300
Profit and Loss Account 2,330,845 2,101,909
SHAREHOLDERS' FUNDS 2,331,145 2,102,209
Page 1
Page 2
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 Andrew James Welsh
Director
28/05/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Premiair Plant Hire & Water Jetting Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 4228870 . The registered office is Dock Road South, Bromborough, Cheshire, CH62 4SF.
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:
Plant & Machinery 12.5% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducung 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 profit and loss account 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 profit and loss account 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.
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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 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. 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.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 9)
9 9
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2024 2,499,160 162,092 47,595 2,708,847
Additions 236,546 40,518 - 277,064
Disposals (45,600 ) - - (45,600 )
As at 30 June 2025 2,690,106 202,610 47,595 2,940,311
...CONTINUED
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Depreciation
As at 1 July 2024 1,188,240 61,229 29,455 1,278,924
Provided during the period 185,479 31,969 2,721 220,169
Disposals (32,385 ) - - (32,385 )
As at 30 June 2025 1,341,334 93,198 32,176 1,466,708
Net Book Value
As at 30 June 2025 1,348,772 109,412 15,419 1,473,603
As at 1 July 2024 1,310,920 100,863 18,140 1,429,923
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Plant & Machinery 30,087 37,559
5. Stocks
2025 2024
£ £
Materials 22,000 24,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 817,420 604,967
Amounts owed by group undertakings 4,482 3,203
821,902 608,170
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,998 7,343
Trade creditors 85,103 71,785
Corporation tax 168,327 90,611
Other taxes and social security 19,711 13,405
VAT 133,307 94,889
Other creditors 1,364 (2,451 )
411,810 275,582
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 9,662 22,950
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9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,660 30,293
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,998 7,343
Later than one year and not later than five years 9,662 22,950
13,660 30,293
13,660 30,293
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 300 300
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