Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 SC295016 Mr Thomas Cowan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC295016 2022-12-31 SC295016 2023-12-31 SC295016 2023-01-01 2023-12-31 SC295016 frs-core:CurrentFinancialInstruments 2023-12-31 SC295016 frs-core:Non-currentFinancialInstruments 2023-12-31 SC295016 frs-core:BetweenOneFiveYears 2023-12-31 SC295016 frs-core:MotorVehicles 2023-12-31 SC295016 frs-core:MotorVehicles 2023-01-01 2023-12-31 SC295016 frs-core:MotorVehicles 2022-12-31 SC295016 frs-core:PlantMachinery 2023-12-31 SC295016 frs-core:PlantMachinery 2023-01-01 2023-12-31 SC295016 frs-core:PlantMachinery 2022-12-31 SC295016 frs-core:WithinOneYear 2023-12-31 SC295016 frs-core:ShareCapital 2023-12-31 SC295016 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 SC295016 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC295016 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 SC295016 frs-bus:SmallEntities 2023-01-01 2023-12-31 SC295016 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 SC295016 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 SC295016 frs-bus:Director1 2023-01-01 2023-12-31 SC295016 frs-countries:Scotland 2023-01-01 2023-12-31 SC295016 2021-12-31 SC295016 2022-12-31 SC295016 2022-01-01 2022-12-31 SC295016 frs-core:CurrentFinancialInstruments 2022-12-31 SC295016 frs-core:Non-currentFinancialInstruments 2022-12-31 SC295016 frs-core:BetweenOneFiveYears 2022-12-31 SC295016 frs-core:WithinOneYear 2022-12-31 SC295016 frs-core:ShareCapital 2022-12-31 SC295016 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: SC295016
Ardmore Landscapes Ltd
Financial Statements
For The Year Ended 31 December 2023
Murray Accountancy & Tax Services Ltd
Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC295016
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 39,612 37,401
39,612 37,401
CURRENT ASSETS
Cash at bank and in hand 2,525 2,062
2,525 2,062
Creditors: Amounts Falling Due Within One Year 6 (26,087 ) (26,015 )
NET CURRENT ASSETS (LIABILITIES) (23,562 ) (23,953 )
TOTAL ASSETS LESS CURRENT LIABILITIES 16,050 13,448
Creditors: Amounts Falling Due After More Than One Year 7 (14,089 ) (12,011 )
NET ASSETS 1,961 1,437
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 1,861 1,337
SHAREHOLDERS' FUNDS 1,961 1,437
Page 1
Page 2
For the year ending 31 December 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 Thomas Cowan
Director
23/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ardmore Landscapes Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC295016 . The registered office is 1 Ardmore Gardens, Drymen, Glasgow, G63 0BD.
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% WDV
Motor Vehicles 25% WDV
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 1)
2 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2023 15,572 57,492 73,064
Additions 20,400 - 20,400
Disposals (15,572 ) - (15,572 )
As at 31 December 2023 20,400 57,492 77,892
Depreciation
As at 1 January 2023 10,587 25,076 35,663
...CONTINUED
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Page 4
Provided during the period 5,100 8,104 13,204
Disposals (10,587 ) - (10,587 )
As at 31 December 2023 5,100 33,180 38,280
Net Book Value
As at 31 December 2023 15,300 24,312 39,612
As at 1 January 2023 4,985 32,416 37,401
5. Debtors
2023 2022
£ £
Due within one year
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 9,512 5,432
Trade creditors 909 -
Other taxes and social security - 1,687
Accruals and deferred income - 9,828
Director's loan account 15,666 9,068
26,087 26,015
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 14,089 12,011
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,512 5,432
Later than one year and not later than five years 14,089 12,011
23,601 17,443
23,601 17,443
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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