Acorah Software Products - Accounts Production 15.0.500 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 08651948 Mr Michael Manley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08651948 2022-08-31 08651948 2023-08-31 08651948 2022-09-01 2023-08-31 08651948 frs-core:CurrentFinancialInstruments 2023-08-31 08651948 frs-core:Non-currentFinancialInstruments 2023-08-31 08651948 frs-core:BetweenOneFiveYears 2023-08-31 08651948 frs-core:ComputerEquipment 2023-08-31 08651948 frs-core:ComputerEquipment 2022-09-01 2023-08-31 08651948 frs-core:ComputerEquipment 2022-08-31 08651948 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 08651948 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 08651948 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 08651948 frs-core:MotorVehicles 2023-08-31 08651948 frs-core:MotorVehicles 2022-09-01 2023-08-31 08651948 frs-core:MotorVehicles 2022-08-31 08651948 frs-core:PlantMachinery 2023-08-31 08651948 frs-core:PlantMachinery 2022-09-01 2023-08-31 08651948 frs-core:PlantMachinery 2022-08-31 08651948 frs-core:WithinOneYear 2023-08-31 08651948 frs-core:ShareCapital 2023-08-31 08651948 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 08651948 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 08651948 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 08651948 frs-bus:SmallEntities 2022-09-01 2023-08-31 08651948 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 08651948 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 08651948 frs-bus:Director1 2022-09-01 2023-08-31 08651948 frs-core:CurrentFinancialInstruments 1 2023-08-31 08651948 frs-countries:EnglandWales 2022-09-01 2023-08-31 08651948 2021-08-31 08651948 2022-08-31 08651948 2021-09-01 2022-08-31 08651948 frs-core:CurrentFinancialInstruments 2022-08-31 08651948 frs-core:Non-currentFinancialInstruments 2022-08-31 08651948 frs-core:BetweenOneFiveYears 2022-08-31 08651948 frs-core:WithinOneYear 2022-08-31 08651948 frs-core:ShareCapital 2022-08-31 08651948 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 08651948 frs-core:CurrentFinancialInstruments 1 2022-08-31
Registered number: 08651948
Acorn Landscape Services (Cheshire) Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Accountants247 Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08651948
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 362,380 282,879
362,380 282,879
CURRENT ASSETS
Debtors 5 58,500 84,566
Cash at bank and in hand 31,963 48,623
90,463 133,189
Creditors: Amounts Falling Due Within One Year 6 (111,717 ) (74,274 )
NET CURRENT ASSETS (LIABILITIES) (21,254 ) 58,915
TOTAL ASSETS LESS CURRENT LIABILITIES 341,126 341,794
Creditors: Amounts Falling Due After More Than One Year 7 (113,946 ) (77,536 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (40,608 ) (45,156 )
NET ASSETS 186,572 219,102
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 186,472 219,002
SHAREHOLDERS' FUNDS 186,572 219,102
Page 1
Page 2
For the year ending 31 August 2023 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 Michael Manley
Director
12/08/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Acorn Landscape Services (Cheshire) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08651948 . The registered office is 4 Moorcroft, Plumley, Cheshire, WA16 0UW.
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:
Freehold Not Depreciated
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% 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 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 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.
...CONTINUED
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2.5. Taxation - continued
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.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 9)
10 9
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2022 45,214 241,767 108,082 - 395,063
Additions 30,000 13,333 91,033 1,002 135,368
As at 31 August 2023 75,214 255,100 199,115 1,002 530,431
Depreciation
As at 1 September 2022 - 59,447 52,737 - 112,184
Provided during the period - 39,130 16,486 251 55,867
As at 31 August 2023 - 98,577 69,223 251 168,051
Net Book Value
As at 31 August 2023 75,214 156,523 129,892 751 362,380
As at 1 September 2022 45,214 182,320 55,345 - 282,879
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 57,765 74,624
Other debtors 735 9,000
Corporation tax recoverable assets - 942
58,500 84,566
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 42,752 28,958
Trade creditors 3,829 3,828
Bank loans and overdrafts - 8,000
Corporation tax 15,442 11,884
Other taxes and social security 3,954 4,168
VAT 29,303 16,888
Other creditors 15,782 -
Pension 655 548
111,717 74,274
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 106,787 63,756
Bank loans 7,159 13,780
113,946 77,536
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 42,752 28,958
Later than one year and not later than five years 106,787 63,756
149,539 92,714
149,539 92,714
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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