Acorah Software Products - Accounts Production 15.0.600 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 11426277 Mr Gary Wilson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11426277 2023-06-30 11426277 2024-06-30 11426277 2023-07-01 2024-06-30 11426277 frs-core:CurrentFinancialInstruments 2024-06-30 11426277 frs-core:FurnitureFittings 2024-06-30 11426277 frs-core:FurnitureFittings 2023-07-01 2024-06-30 11426277 frs-core:FurnitureFittings 2023-06-30 11426277 frs-core:MotorVehicles 2024-06-30 11426277 frs-core:MotorVehicles 2023-07-01 2024-06-30 11426277 frs-core:MotorVehicles 2023-06-30 11426277 frs-core:PlantMachinery 2024-06-30 11426277 frs-core:PlantMachinery 2023-07-01 2024-06-30 11426277 frs-core:PlantMachinery 2023-06-30 11426277 frs-core:WithinOneYear 2024-06-30 11426277 frs-core:ShareCapital 2024-06-30 11426277 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 11426277 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 11426277 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 11426277 frs-bus:SmallEntities 2023-07-01 2024-06-30 11426277 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 11426277 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 11426277 frs-bus:Director1 2023-07-01 2024-06-30 11426277 frs-countries:EnglandWales 2023-07-01 2024-06-30 11426277 2022-06-30 11426277 2023-06-30 11426277 2022-07-01 2023-06-30 11426277 frs-core:CurrentFinancialInstruments 2023-06-30 11426277 frs-core:BetweenOneFiveYears 2023-06-30 11426277 frs-core:WithinOneYear 2023-06-30 11426277 frs-core:ShareCapital 2023-06-30 11426277 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 11426277
Country Garden Services Southeast Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11426277
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,186 11,984
10,186 11,984
CURRENT ASSETS
Cash at bank and in hand 5,633 6,697
5,633 6,697
Creditors: Amounts Falling Due Within One Year 5 (2,133 ) (2,850 )
NET CURRENT ASSETS (LIABILITIES) 3,500 3,847
TOTAL ASSETS LESS CURRENT LIABILITIES 13,686 15,831
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,935 ) (2,650 )
NET ASSETS 11,751 13,181
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 11,750 13,180
SHAREHOLDERS' FUNDS 11,751 13,181
Page 1
Page 2
For the year ending 30 June 2024 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 Gary Wilson
Director
09/09/2024
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
Country Garden Services Southeast Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11426277 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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 15% WDV
Motor Vehicles 15% WDV
Fixtures & Fittings 15% 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.
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 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2023 2,087 22,819 1,000 25,906
As at 30 June 2024 2,087 22,819 1,000 25,906
Depreciation
As at 1 July 2023 1,166 12,694 62 13,922
Provided during the period (361 ) 1,519 640 1,798
As at 30 June 2024 805 14,213 702 15,720
Net Book Value
As at 30 June 2024 1,282 8,606 298 10,186
As at 1 July 2023 921 10,125 938 11,984
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 279
Trade creditors - 155
Corporation tax 1,326 1,863
Director's loan account 807 553
2,133 2,850
Page 4
Page 5
6. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 279
Later than one year and not later than five years - -
- 279
- 279
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr Gary Wilson totalling £807 (2023 - £553), no interest is to be charged.
Page 5