Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 03862527 Mr Nicholas Wilson Mrs Tina Wilson Mrs Tina Wilson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03862527 2024-10-31 03862527 2025-10-31 03862527 2024-11-01 2025-10-31 03862527 frs-core:CurrentFinancialInstruments 2025-10-31 03862527 frs-core:Non-currentFinancialInstruments 2025-10-31 03862527 frs-core:BetweenOneFiveYears 2025-10-31 03862527 frs-core:ComputerEquipment 2025-10-31 03862527 frs-core:ComputerEquipment 2024-11-01 2025-10-31 03862527 frs-core:ComputerEquipment 2024-10-31 03862527 frs-core:FurnitureFittings 2025-10-31 03862527 frs-core:FurnitureFittings 2024-11-01 2025-10-31 03862527 frs-core:FurnitureFittings 2024-10-31 03862527 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 03862527 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 03862527 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 03862527 frs-core:MotorVehicles 2025-10-31 03862527 frs-core:MotorVehicles 2024-11-01 2025-10-31 03862527 frs-core:MotorVehicles 2024-10-31 03862527 frs-core:PlantMachinery 2025-10-31 03862527 frs-core:PlantMachinery 2024-11-01 2025-10-31 03862527 frs-core:PlantMachinery 2024-10-31 03862527 frs-core:WithinOneYear 2025-10-31 03862527 frs-core:ShareCapital 2025-10-31 03862527 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 03862527 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 03862527 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 03862527 frs-bus:SmallEntities 2024-11-01 2025-10-31 03862527 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 03862527 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 03862527 frs-bus:Director1 2024-11-01 2025-10-31 03862527 frs-bus:Director2 2024-11-01 2025-10-31 03862527 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 03862527 frs-countries:EnglandWales 2024-11-01 2025-10-31 03862527 2023-10-31 03862527 2024-10-31 03862527 2023-11-01 2024-10-31 03862527 frs-core:CurrentFinancialInstruments 2024-10-31 03862527 frs-core:Non-currentFinancialInstruments 2024-10-31 03862527 frs-core:BetweenOneFiveYears 2024-10-31 03862527 frs-core:WithinOneYear 2024-10-31 03862527 frs-core:ShareCapital 2024-10-31 03862527 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 03862527
Tideway Plant Services Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03862527
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 79,311 99,207
79,311 99,207
CURRENT ASSETS
Debtors 5 139,574 80,234
Cash at bank and in hand 3,146 22,499
142,720 102,733
Creditors: Amounts Falling Due Within One Year 6 (138,346 ) (103,615 )
NET CURRENT ASSETS (LIABILITIES) 4,374 (882 )
TOTAL ASSETS LESS CURRENT LIABILITIES 83,685 98,325
Creditors: Amounts Falling Due After More Than One Year 7 (62,867 ) (77,789 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,828 ) (20,167 )
NET ASSETS 990 369
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 890 269
SHAREHOLDERS' FUNDS 990 369
Page 1
Page 2
For the year ending 31 October 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 Nicholas Wilson
Director
04/03/2026
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
Tideway Plant Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03862527 . The registered office is Tideway Diamond Drilling Unit 7, Bowes Estate, Wrotham Road, Meopham, DA13 0QB.
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 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on straight line
Computer Equipment 25% 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 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. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
...CONTINUED
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2.5. Taxation - continued
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2024 18,054 116,195 70,955 9,060
Additions - - - -
As at 31 October 2025 18,054 116,195 70,955 9,060
Depreciation
As at 1 November 2024 - 82,955 23,371 8,918
Provided during the period - 8,307 11,895 59
As at 31 October 2025 - 91,262 35,266 8,977
Net Book Value
As at 31 October 2025 18,054 24,933 35,689 83
As at 1 November 2024 18,054 33,240 47,584 142
Computer Equipment Total
£ £
Cost
As at 1 November 2024 249 214,513
Additions 549 549
As at 31 October 2025 798 215,062
...CONTINUED
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Depreciation
As at 1 November 2024 62 115,306
Provided during the period 184 20,445
As at 31 October 2025 246 135,751
Net Book Value
As at 31 October 2025 552 79,311
As at 1 November 2024 187 99,207
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 95,840 58,640
Other debtors 12,200 -
VAT - 17,914
Directors' loan accounts 31,534 3,680
139,574 80,234
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,352 10,352
Trade creditors 31,331 34,216
Bank loans and overdrafts 6,000 6,000
Corporation tax 54,985 25,623
Other taxes and social security 12,804 21,657
VAT 2,201 -
Other creditors 7,973 3,217
Accruals and deferred income 12,700 2,550
138,346 103,615
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 36,731 46,290
Bank loans 26,136 31,499
62,867 77,789
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,352 10,352
Later than one year and not later than five years 36,731 46,290
47,083 56,642
47,083 56,642
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Included in the Other Debtors is an amount owed to the company from the director Mr N Wilson totalling £3,680 (2023 - £18,357 Debtors), no interest is to be charged.
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