Acorah Software Products - Accounts Production 19.2.450 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 08337862 Mr Simon Nadin Mr Ben Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08337862 2024-09-30 08337862 2025-09-30 08337862 2024-10-01 2025-09-30 08337862 frs-core:CurrentFinancialInstruments 2025-09-30 08337862 frs-core:Non-currentFinancialInstruments 2025-09-30 08337862 frs-core:BetweenOneFiveYears 2025-09-30 08337862 frs-core:ComputerEquipment 2025-09-30 08337862 frs-core:ComputerEquipment 2024-10-01 2025-09-30 08337862 frs-core:ComputerEquipment 2024-09-30 08337862 frs-core:FurnitureFittings 2025-09-30 08337862 frs-core:FurnitureFittings 2024-10-01 2025-09-30 08337862 frs-core:FurnitureFittings 2024-09-30 08337862 frs-core:MotorVehicles 2025-09-30 08337862 frs-core:MotorVehicles 2024-10-01 2025-09-30 08337862 frs-core:MotorVehicles 2024-09-30 08337862 frs-core:PlantMachinery 2025-09-30 08337862 frs-core:PlantMachinery 2024-10-01 2025-09-30 08337862 frs-core:PlantMachinery 2024-09-30 08337862 frs-core:WithinOneYear 2025-09-30 08337862 frs-core:ShareCapital 2025-09-30 08337862 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 08337862 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08337862 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 08337862 frs-bus:SmallEntities 2024-10-01 2025-09-30 08337862 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08337862 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08337862 frs-bus:Director1 2024-10-01 2025-09-30 08337862 frs-bus:Director1 2024-09-30 08337862 frs-bus:Director1 2025-09-30 08337862 frs-bus:Director2 2024-10-01 2025-09-30 08337862 frs-bus:Director2 2024-09-30 08337862 frs-bus:Director2 2025-09-30 08337862 frs-countries:EnglandWales 2024-10-01 2025-09-30 08337862 2023-09-30 08337862 2024-09-30 08337862 2023-10-01 2024-09-30 08337862 frs-core:CurrentFinancialInstruments 2024-09-30 08337862 frs-core:Non-currentFinancialInstruments 2024-09-30 08337862 frs-core:BetweenOneFiveYears 2024-09-30 08337862 frs-core:WithinOneYear 2024-09-30 08337862 frs-core:ShareCapital 2024-09-30 08337862 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 08337862
P & D Environmental Ltd
Financial Statements
For The Year Ended 30 September 2025
P & D Environmental Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
P & D Environmental Ltd
Statement of Financial Position
As At 30 September 2025
Statement of Financial Position
Registered number: 08337862

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 330,122 |  | 163,705
|  |  | 330,122 |  | 163,705
CURRENT ASSETS
Stocks | 5 | 189,500 |  | 163,625 |
Debtors | 6 | 274,852 |  | 141,524 |
Cash at bank and in hand |  | 42,814 |  | 2,125 |
|  | 507,166 |  | 307,274 |
Creditors: Amounts Falling Due Within One Year | 7 | (475,191 ) |  | (643,211 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 31,975 |  | (335,937 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 362,097 |  | (172,232 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (139,991 ) |  | (63,705 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (60,355 ) |  | (28,736 )
NET ASSETS/(LIABILITIES) |  |  | 161,751 |  | (264,673 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Income Statement |  |  | 161,651 |  | (264,773 )
SHAREHOLDERS' FUNDS |  |  | 161,751 |  | (264,673)

Page 1
Page 2
P & D Environmental 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 6 form part of these financial statements.
Page 2
Page 3
P & D Environmental Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
P & D Environmental Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08337862 . 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. Going Concern Disclosure
The directors consider that the company will continue to operate based on the current financial information and continued support of the bank and directors. On this basis the directors consider it appropriate to prepare the accounts on a going concern basis.
2.3. 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.
2.4. 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:

Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.5. 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.
2.6. 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 3
Page 4
P & D Environmental 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:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 11 |  | 10
| 11 |  | 10

4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 671,117 | 60,044 | 13,732 | 7,123 | 752,016
Additions | 296,334 | - | - | 575 | 296,909
Disposals | (86,010 ) | - | - | - | (86,010 )
As at 30 September 2025 | 881,441 | 60,044 | 13,732 | 7,698 | 962,915
Depreciation
As at 1 October 2024 | 525,821 | 46,161 | 10,933 | 5,396 | 588,311
Provided during the period | 105,295 | 3,470 | 700 | 576 | 110,041
Disposals | (65,559 ) | - | - | - | (65,559 )
As at 30 September 2025 | 565,557 | 49,631 | 11,633 | 5,972 | 632,793
Net Book Value
As at 30 September 2025 | 315,884 | 10,413 | 2,099 | 1,726 | 330,122
As at 1 October 2024 | 145,296 | 13,883 | 2,799 | 1,727 | 163,705

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 189,500 |  | 163,625

Page 4
Page 5
P & D Environmental Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 233,602 |  | 109,274
Other debtors | 41,250 |  | 32,250
| 274,852 |  | 141,524

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 79,251 |  | 36,052
Trade creditors | 114,282 |  | 65,369
Other creditors | 222,686 |  | 475,758
Taxation and social security | 58,972 |  | 66,032
| 475,191 |  | 643,211

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 117,493 |  | 12,845
Other creditors | 22,498 |  | 50,860
| 139,991 |  | 63,705

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 79,251 |  | 36,052
Later than one year and not later than five years | 117,493 |  | 12,845
| 196,744 |  | 48,897
| 196,744 |  | 48,897

10. Share Capital

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

Page 5
Page 6
P & D Environmental Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
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 | 1,093 | - | - | - | 1,093
Mr Ben Jones | 4,000 | - | - | - | 4,000

The above loan's are unsecured, interest free and repayable on demand.
12. Related Party Transactions
Included within other debtors is an amount of £41,250 (2024: £32,250) due from P&D Marine Group Ltd, a company in which the director Mr S Nadin has an interest.
Included within other creditors is an amount of £161,650 (2024: £297,397) owed to The Pontoon & Dock Company Ltd and £5,039 (2024: £19,039) owed to P & D Multimover Ltd, companies in which the director Mr S Nadin has an interest.
Page 6