Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 04408759 Mr Robert Taylor Mrs Sarah Norton Miss Olivia Norton Mrs Ronelda Dyas Mr Edward Dyas Mr Charles Dyas Mrs Deborah Handby Mr C Dyas Newby Road Industrial Estate, Hazel grove, Stockport, SK7 5DR true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04408759 2025-01-31 04408759 2026-01-31 04408759 2025-02-01 2026-01-31 04408759 frs-core:CurrentFinancialInstruments 2026-01-31 04408759 frs-core:FurnitureFittings 2026-01-31 04408759 frs-core:FurnitureFittings 2025-02-01 2026-01-31 04408759 frs-core:FurnitureFittings 2025-01-31 04408759 frs-core:MotorVehicles 2026-01-31 04408759 frs-core:MotorVehicles 2025-02-01 2026-01-31 04408759 frs-core:MotorVehicles 2025-01-31 04408759 frs-core:PlantMachinery 2026-01-31 04408759 frs-core:PlantMachinery 2025-02-01 2026-01-31 04408759 frs-core:PlantMachinery 2025-01-31 04408759 frs-core:ShareCapital 2026-01-31 04408759 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 04408759 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 04408759 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 04408759 frs-bus:SmallEntities 2025-02-01 2026-01-31 04408759 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 04408759 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 04408759 1 2025-02-01 2026-01-31 04408759 frs-bus:Director1 2025-02-01 2026-01-31 04408759 frs-bus:Director1 2025-01-31 04408759 frs-bus:Director1 2026-01-31 04408759 frs-bus:Director2 2025-02-01 2026-01-31 04408759 frs-bus:Director2 2025-01-31 04408759 frs-bus:Director2 2026-01-31 04408759 frs-bus:Director3 2025-02-01 2026-01-31 04408759 frs-bus:Director4 2025-02-01 2026-01-31 04408759 frs-bus:Director5 2025-02-01 2026-01-31 04408759 frs-bus:Director5 2025-01-31 04408759 frs-bus:Director5 2026-01-31 04408759 frs-bus:Director6 2025-02-01 2026-01-31 04408759 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 04408759 frs-countries:EnglandWales 2025-02-01 2026-01-31 04408759 2024-01-31 04408759 2025-01-31 04408759 2024-02-01 2025-01-31 04408759 frs-core:CurrentFinancialInstruments 2025-01-31 04408759 frs-core:ShareCapital 2025-01-31 04408759 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 04408759
Northern Marine Power Limited
Financial Statements
For The Year Ended 31 January 2026
Northern Marine Power Limited
Contents
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Northern Marine Power Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 04408759
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 37,798 50,830
37,798 50,830
CURRENT ASSETS
Stocks 5 352,758 350,964
Debtors 6 1,608,643 1,143,532
Cash at bank and in hand 685,997 858,255
2,647,398 2,352,751
Creditors: Amounts Falling Due Within One Year 7 (1,749,323 ) (1,206,164 )
NET CURRENT ASSETS (LIABILITIES) 898,075 1,146,587
TOTAL ASSETS LESS CURRENT LIABILITIES 935,873 1,197,417
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,450 ) (12,707 )
NET ASSETS 926,423 1,184,710
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 926,421 1,184,708
SHAREHOLDERS' FUNDS 926,423 1,184,710
Page 1
Page 2
Northern Marine Power Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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
Mrs Ronelda Dyas
Director
Mr Charles Dyas
Director
28 October 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Northern Marine Power Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Northern Marine Power Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04408759 . The registered office is Newby Road Industrial Estate, Hazel Grove, Stockport, Cheshire, SK7 5DR.
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 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.
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Northern Marine Power Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 12 16
Manufacturing 27 37
39 53
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Northern Marine Power Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 February 2025 75,818 90,860 66,498 233,176
Additions - - 1,238 1,238
As at 31 January 2026 75,818 90,860 67,736 234,414
Depreciation
As at 1 February 2025 58,353 67,178 56,815 182,346
Provided during the period 4,368 5,920 3,982 14,270
As at 31 January 2026 62,721 73,098 60,797 196,616
Net Book Value
As at 31 January 2026 13,097 17,762 6,939 37,798
As at 1 February 2025 17,465 23,682 9,683 50,830
5. Stocks
2026 2025
£ £
Materials 197,064 229,691
Work in progress 910,398 44,750
Long term contracts (45,460 ) 432,090
Payments on account (709,244 ) (355,567 )
352,758 350,964
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 1,014,489 541,607
Prepayments and accrued income 64,276 64,665
Other debtors 400 400
Corporation tax recoverable assets 48,650 37,918
Directors' loan accounts 92,828 110,942
Amounts owed by associates 388,000 388,000
1,608,643 1,143,532
Page 5
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Northern Marine Power Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 53,488 37,239
Corporation tax - 26,078
Other taxes and social security 23,172 27,035
VAT 141,843 259,348
Other creditors 592,343 -
Accruals and deferred income 100,190 57,396
Amounts owed to parent undertaking 838,287 799,068
1,749,323 1,206,164
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
9. Pension Commitments
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £nil (PY £nil) were due to the fund. They are included in Other Creditors.
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2025 Amounts advanced Amounts repaid Amounts written off As at 31 January 2026
£ £ £ £ £
Miss Olivia Norton 11,338 - (3,600 ) - 7,738
Mrs Ronelda Dyas 49,802 1,743 (9,000 ) - 42,545
Mr Charles Dyas 49,802 1,743 (9,000 ) - 42,545
The above loans are unsecured, and repayable on demand.
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Northern Marine Power Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
11. Related Party Transactions
Delta Technology Group LimitedParent companyDuring the year, the company made recharges of £2,758 (PY £27,053) to Delta Technology Group Limited and transferred monies of £2,200 (PY £400,000). Delta Technology Group Limited recharged £1,165 (PY £1,565) to Northern Marine Power Limited and was paid £43,011 (PY £423,260) by the company to repay inter-company loans. The balance owed to Delta Technology Group Limited at the year-end was £838,287 (PY £799,068).

Delta Technology Group Limited

Parent company

During the year, the company made recharges of £2,758 (PY £27,053) to Delta Technology Group Limited and transferred monies of £2,200 (PY £400,000). Delta Technology Group Limited recharged £1,165 (PY £1,565) to Northern Marine Power Limited and was paid £43,011 (PY £423,260) by the company to repay inter-company loans. The balance owed to Delta Technology Group Limited at the year-end was £838,287 (PY £799,068).

Northern Aqua Power (Manchester) LimitedFellow subsidiaryDuring the year, Northern Aqua Power (Manchester) Limited made recharges to Northern Marine Power Limited of £245 (PY £245) and received monies of £nil (PY £7,000). Monies were transferred to Delta Technology Group Limited of £245 (PY £6,755) to repay the inter-company loans. The balance owed at the year-end is £nil (PY £nil).

Northern Aqua Power (Manchester) Limited

Fellow subsidiary

During the year, Northern Aqua Power (Manchester) Limited made recharges to Northern Marine Power Limited of £245 (PY £245) and received monies of £nil (PY £7,000). Monies were transferred to Delta Technology Group Limited of £245 (PY £6,755) to repay the inter-company loans. The balance owed at the year-end is £nil (PY £nil).

Northern Sea Power LimitedFellow subsidiaryDuring the year, Northern Sea Power Limited made recharges to Northern Marine Power Limited of £3,521 (PY £60,732) and received recharges of £46,647 (PY £46,251). Sales were received, on behalf of Northern Marine Power Limited of £361 (PY £360) and monies were transferred totalling £nil (PY £160,000). Northern Sea Power Limited transferred £nil (PY £500,000) to Northern Marine Power during the year. Monies were transferred by Delta Technology Group Limited amounting to £42,766 (PY £348,014) to repay the inter-company loans. The balance owed at the year-end is £nil (PY £nil).

Northern Sea Power Limited

Fellow subsidiary

During the year, Northern Sea Power Limited made recharges to Northern Marine Power Limited of £3,521 (PY £60,732) and received recharges of £46,647 (PY £46,251). Sales were received, on behalf of Northern Marine Power Limited of £361 (PY £360) and monies were transferred totalling £nil (PY £160,000). Northern Sea Power Limited transferred £nil (PY £500,000) to Northern Marine Power during the year. Monies were transferred by Delta Technology Group Limited amounting to £42,766 (PY £348,014) to repay the inter-company loans. The balance owed at the year-end is £nil (PY £nil).

Delta Fibreglass Solutions LimitedFellow subsidiaryDuring the year, Northern Marine Power Limited loaned monies of £nil (PY £400,000) to Delta Fibreglass Solutions Limited and was repaid £nil (PY £12,000). The amount owed to Northern Marine Power Limited at the year-end was £388,000 (PY £388,000).

Delta Fibreglass Solutions Limited

Fellow subsidiary

During the year, Northern Marine Power Limited loaned monies of £nil (PY £400,000) to Delta Fibreglass Solutions Limited and was repaid £nil (PY £12,000). The amount owed to Northern Marine Power Limited at the year-end was £388,000 (PY £388,000).

The loans are interest free with no fixed plans for repayment.
Northern Marine Power Limited currently enjoys the use of the buildings it operates from free of rent, from its parent company, Delta Technology Group Limited
12. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Delta Technology Group Limited . Delta Technology Group Limited was incorporated in England & Wales. The parent's registered office is Newby Road Industrial Estate, Hazel grove, Stockport, SK7 5DR . The ultimate controlling party is Mr C Dyas who controls 100% of the shares of Northern Marine Power Limited .
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