Acorah Software Products - Accounts Production 18.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06303668 Mr Daniel King Mrs Claire King iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06303668 2024-12-31 06303668 2025-12-31 06303668 2025-01-01 2025-12-31 06303668 frs-core:CurrentFinancialInstruments 2025-12-31 06303668 frs-core:Non-currentFinancialInstruments 2025-12-31 06303668 frs-core:BetweenOneFiveYears 2025-12-31 06303668 frs-core:ComputerEquipment 2025-12-31 06303668 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06303668 frs-core:ComputerEquipment 2024-12-31 06303668 frs-core:FurnitureFittings 2025-12-31 06303668 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06303668 frs-core:FurnitureFittings 2024-12-31 06303668 frs-core:MotorVehicles 2025-12-31 06303668 frs-core:MotorVehicles 2025-01-01 2025-12-31 06303668 frs-core:MotorVehicles 2024-12-31 06303668 frs-core:PlantMachinery 2025-12-31 06303668 frs-core:PlantMachinery 2025-01-01 2025-12-31 06303668 frs-core:PlantMachinery 2024-12-31 06303668 frs-core:WithinOneYear 2025-12-31 06303668 frs-core:ShareCapital 2025-12-31 06303668 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06303668 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06303668 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06303668 frs-bus:SmallEntities 2025-01-01 2025-12-31 06303668 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06303668 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06303668 frs-bus:Director1 2025-01-01 2025-12-31 06303668 frs-bus:Director2 2025-01-01 2025-12-31 06303668 frs-countries:EnglandWales 2025-01-01 2025-12-31 06303668 2023-12-31 06303668 2024-12-31 06303668 2024-01-01 2024-12-31 06303668 frs-core:CurrentFinancialInstruments 2024-12-31 06303668 frs-core:Non-currentFinancialInstruments 2024-12-31 06303668 frs-core:BetweenOneFiveYears 2024-12-31 06303668 frs-core:WithinOneYear 2024-12-31 06303668 frs-core:ShareCapital 2024-12-31 06303668 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06303668
Premier Parks Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
LPTA Limited
Chartered Certified Accountants
Priory Road
Priory Place
Tiptree
Essex
CO5 0QE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06303668
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 385,429 326,189
385,429 326,189
CURRENT ASSETS
Stocks 5 107,823 138,000
Debtors 6 541,035 633,766
Cash at bank and in hand 89,499 8,297
738,357 780,063
Creditors: Amounts Falling Due Within One Year 7 (600,115 ) (638,818 )
NET CURRENT ASSETS (LIABILITIES) 138,242 141,245
TOTAL ASSETS LESS CURRENT LIABILITIES 523,671 467,434
Creditors: Amounts Falling Due After More Than One Year 8 (171,767 ) (151,965 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (76,748 ) (60,296 )
NET ASSETS 275,156 255,173
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 275,056 255,073
SHAREHOLDERS' FUNDS 275,156 255,173
Page 1
Page 2
For the year ending 31 December 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 Daniel King
Director
Mrs Claire King
Director
4th June 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
Premier Parks Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06303668 . The registered office is 15 Darcy Way, Tolleshunt Darcy, Essex, CM9 8UD.
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 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
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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.
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 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 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2024: )
22 -
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 36,415 530,231 2,313 6,664 575,623
Additions 197,390 49,157 - 1,179 247,726
Disposals (3,000 ) (205,885 ) - - (208,885 )
As at 31 December 2025 230,805 373,503 2,313 7,843 614,464
Depreciation
As at 1 January 2025 13,415 230,427 1,338 4,254 249,434
Provided during the period 43,478 28,615 195 718 73,006
Disposals (1,435 ) (91,970 ) - - (93,405 )
As at 31 December 2025 55,458 167,072 1,533 4,972 229,035
Net Book Value
As at 31 December 2025 175,347 206,431 780 2,871 385,429
As at 1 January 2025 23,000 299,804 975 2,410 326,189
5. Stocks
2025 2024
£ £
Stock 107,823 138,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 508,482 637,290
Other debtors 32,553 (3,524)
541,035 633,766
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Page 6
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 105,800 81,733
Trade creditors 321,330 364,886
Bank loans and overdrafts 4,423 10,000
Other creditors 20,833 22,719
Taxation and social security 147,729 159,480
600,115 638,818
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 171,767 147,793
Bank loans - 4,172
171,767 151,965
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 105,800 81,733
Later than one year and not later than five years 171,767 147,793
277,567 229,526
277,567 229,526
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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