Acorah Software Products - Accounts Production 19.2.350 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 11021283 Mr Nigel Banks iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11021283 2024-10-31 11021283 2025-10-31 11021283 2024-11-01 2025-10-31 11021283 frs-core:CurrentFinancialInstruments 2025-10-31 11021283 frs-core:ShareCapital 2025-10-31 11021283 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 11021283 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11021283 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 11021283 frs-bus:SmallEntities 2024-11-01 2025-10-31 11021283 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11021283 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11021283 frs-bus:Director1 2024-11-01 2025-10-31 11021283 frs-countries:EnglandWales 2024-11-01 2025-10-31 11021283 2023-10-31 11021283 2024-10-31 11021283 2023-11-01 2024-10-31 11021283 frs-core:CurrentFinancialInstruments 2024-10-31 11021283 frs-core:ShareCapital 2024-10-31 11021283 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 11021283
Plant, Commercial & Marine Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Swann Accounting Limited
First Floor Offices Rock-A-Nore Road
Hastings
TN34 3DW
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11021283
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 5,765 5,248
Cash at bank and in hand 995 3,387
6,760 8,635
Creditors: Amounts Falling Due Within One Year 5 (101,028 ) (99,966 )
NET CURRENT ASSETS (LIABILITIES) (94,268 ) (91,331 )
TOTAL ASSETS LESS CURRENT LIABILITIES (94,268 ) (91,331 )
NET LIABILITIES (94,268 ) (91,331 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (94,269 ) (91,332 )
SHAREHOLDERS' FUNDS (94,268) (91,331)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Nigel Banks
Director
21/07/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Plant, Commercial & Marine Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11021283 . The registered office is 63 Pine Way, Folkestone, CT19 4QL.
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 not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. Whilst the company's liabilities exceed its assets, the director has confirmed his continued support of the company. 
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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,559 5,196
VAT 206 52
5,765 5,248
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Director's loan account 20,334 14,272
Amounts owed to other participating interests 80,694 85,694
101,028 99,966
Page 2
Page 3
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
7. Related Party Transactions
At the year end a directors current account existed and the director Mr N Banks was owed £20,334 (2024: £14,272). There is no interest charged on this amount and it is repayable upon demand. 
Page 3