Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08252698 Edward Farrell true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08252698 2024-12-31 08252698 2025-12-31 08252698 2025-01-01 2025-12-31 08252698 frs-core:CurrentFinancialInstruments 2025-12-31 08252698 frs-core:Non-currentFinancialInstruments 2025-12-31 08252698 frs-core:ComputerEquipment 2025-12-31 08252698 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08252698 frs-core:ComputerEquipment 2024-12-31 08252698 frs-core:FurnitureFittings 2025-12-31 08252698 frs-core:FurnitureFittings 2025-01-01 2025-12-31 08252698 frs-core:FurnitureFittings 2024-12-31 08252698 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 08252698 frs-core:MotorVehicles 2025-12-31 08252698 frs-core:MotorVehicles 2025-01-01 2025-12-31 08252698 frs-core:MotorVehicles 2024-12-31 08252698 frs-core:PlantMachinery 2025-12-31 08252698 frs-core:PlantMachinery 2025-01-01 2025-12-31 08252698 frs-core:PlantMachinery 2024-12-31 08252698 frs-core:ShareCapital 2025-12-31 08252698 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08252698 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08252698 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08252698 frs-bus:SmallEntities 2025-01-01 2025-12-31 08252698 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08252698 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08252698 1 2025-01-01 2025-12-31 08252698 frs-bus:Director1 2025-01-01 2025-12-31 08252698 frs-countries:EnglandWales 2025-01-01 2025-12-31 08252698 2023-12-31 08252698 2024-12-31 08252698 2024-01-01 2024-12-31 08252698 frs-core:CurrentFinancialInstruments 2024-12-31 08252698 frs-core:Non-currentFinancialInstruments 2024-12-31 08252698 frs-core:ShareCapital 2024-12-31 08252698 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08252698
The Duck Truck Company Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08252698
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 91,755 113,844
91,755 113,844
CURRENT ASSETS
Debtors 6 37,600 51,900
Cash at bank and in hand 4,617 2,373
42,217 54,273
Creditors: Amounts Falling Due Within One Year 7 (121,692 ) (94,291 )
NET CURRENT ASSETS (LIABILITIES) (79,475 ) (40,018 )
TOTAL ASSETS LESS CURRENT LIABILITIES 12,280 73,826
Creditors: Amounts Falling Due After More Than One Year 8 (7,500 ) (67,188 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,433 ) (22,853 )
NET LIABILITIES (12,653 ) (16,215 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (12,655 ) (16,217 )
SHAREHOLDERS' FUNDS (12,653) (16,215)
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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 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
Edward Farrell
Director
3rd September 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Duck Truck Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08252698 . The registered office is 3 Beale Road, Barrow, Bury St Edmunds, Suffolk, IP29 5ES.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Freehold Revaluation
Plant & Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 10% Straight Line
Computer Equipment 33% Straight Line
2.4. 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.
2.5. 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 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.
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 asset reflects 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 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: NIL (2024: NIL)
- -
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 138,024 91,815 40,752 13,431 284,022
Additions 724 - - 583 1,307
Disposals - (22,970 ) - - (22,970 )
As at 31 December 2025 138,748 68,845 40,752 14,014 262,359
Depreciation
As at 1 January 2025 89,867 55,353 11,654 13,304 170,178
Provided during the period 7,332 4,170 2,910 321 14,733
Disposals - (14,307 ) - - (14,307 )
As at 31 December 2025 97,199 45,216 14,564 13,625 170,604
Net Book Value
As at 31 December 2025 41,549 23,629 26,188 389 91,755
As at 1 January 2025 48,157 36,462 29,098 127 113,844
5. Stocks
2025 2024
£ £
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 37,600 51,900
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,888 -
Corporation tax 4,745 4,143
VAT - 165
Other creditors 87,605 89,972
Accruals and deferred income 14,846 -
Director's loan account 10,608 11
121,692 94,291
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 7,500 67,188
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr E A W Farrell by virtue of his ownership of 100% of the issued share capital in the company.
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