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 11756780 Mr Simon Nadin Mrs Sarah Nadin Mr James Burnell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11756780 2024-09-30 11756780 2025-09-30 11756780 2024-10-01 2025-09-30 11756780 frs-core:CurrentFinancialInstruments 2025-09-30 11756780 frs-core:Non-currentFinancialInstruments 2025-09-30 11756780 frs-core:ComputerEquipment 2025-09-30 11756780 frs-core:ComputerEquipment 2024-10-01 2025-09-30 11756780 frs-core:ComputerEquipment 2024-09-30 11756780 frs-core:PlantMachinery 2025-09-30 11756780 frs-core:PlantMachinery 2024-10-01 2025-09-30 11756780 frs-core:PlantMachinery 2024-09-30 11756780 frs-core:ShareCapital 2025-09-30 11756780 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 11756780 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 11756780 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 11756780 frs-bus:SmallEntities 2024-10-01 2025-09-30 11756780 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 11756780 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 11756780 frs-bus:Director1 2024-10-01 2025-09-30 11756780 frs-bus:Director1 2024-09-30 11756780 frs-bus:Director1 2025-09-30 11756780 frs-bus:Director2 2024-10-01 2025-09-30 11756780 frs-bus:Director3 2024-10-01 2025-09-30 11756780 frs-bus:Director3 2024-09-30 11756780 frs-bus:Director3 2025-09-30 11756780 frs-countries:EnglandWales 2024-10-01 2025-09-30 11756780 2023-09-30 11756780 2024-09-30 11756780 2023-10-01 2024-09-30 11756780 frs-core:CurrentFinancialInstruments 2024-09-30 11756780 frs-core:Non-currentFinancialInstruments 2024-09-30 11756780 frs-core:ShareCapital 2024-09-30 11756780 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 11756780
P & D Marine Services Ltd
Financial Statements
For The Year Ended 30 September 2025
P & D Marine Services Ltd
Contents
Contents

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

Page 1
P & D Marine Services Ltd
Statement of Financial Position
As At 30 September 2025
Statement of Financial Position
Registered number: 11756780

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,923 |  | 13,303
|  |  | 9,923 |  | 13,303
CURRENT ASSETS
Stocks | 5 | 10,024 |  | 10,974 |
Debtors | 6 | 155,702 |  | 259,802 |
Cash at bank and in hand |  | 8,756 |  | 11,676 |
|  | 174,482 |  | 282,452 |
Creditors: Amounts Falling Due Within One Year | 7 | (210,855 ) |  | (197,791 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (36,373 ) |  | 84,661
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (26,450 ) |  | 97,964
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (86,446 ) |  | (104,893 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,528 ) |  | (2,528 )
NET LIABILITIES |  |  | (115,424 ) |  | (9,457 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Income Statement |  |  | (115,524 ) |  | (9,557 )
SHAREHOLDERS' FUNDS |  |  | (115,424) |  | (9,457)

Page 1
Page 2
P & D Marine Services 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
13/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
P & D Marine Services Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
P & D Marine Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11756780 . The registered office is Repton House Bretby Business Park, Bertby, 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 have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
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 % reducing balance
Computer Equipment | 33% reducing balance

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.
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: 2 (2024: 4)
2 4
Page 3
Page 4
P & D Marine Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 36,738 | 2,091 | 38,829
As at 30 September 2025 | 36,738 | 2,091 | 38,829
Depreciation
As at 1 October 2024 | 24,083 | 1,443 | 25,526
Provided during the period | 3,164 | 216 | 3,380
As at 30 September 2025 | 27,247 | 1,659 | 28,906
Net Book Value
As at 30 September 2025 | 9,491 | 432 | 9,923
As at 1 October 2024 | 12,655 | 648 | 13,303

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 10,024 |  | 10,974

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 111,175 |  | 195,555
Other debtors | 44,527 |  | 64,247
| 155,702 |  | 259,802

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 61,058 |  | 91,653
Other creditors | 72,904 |  | 53,510
Taxation and social security | 76,893 |  | 52,628
| 210,855 |  | 197,791

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 86,446 |  | 104,893

Page 4
Page 5
P & D Marine Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Share Capital

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

10. 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 | 73 | - | - | - | 73
Mr James Burnell | 2,250 | - | 22,110 | - | 24,360

The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
Included within other debtors is an amount of £44,527 (2024: £44,527) due from P & D Marine Group Ltd, a company in which the directors Mr S Nadin and Mrs S Nadin have an interest.
Included within creditors is an amount of £11,424 (2024: £12,528) owed to Pontoon & Dock company Ltd and an amount of £117 (2024: £Nil) owed to P&D Multi Mover Ltd, companies in which the directors Mr S Nadin and Mrs S Nadin have an interest.
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