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 11109688 Mr D J Sword iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11109688 2022-12-31 11109688 2023-12-31 11109688 2023-01-01 2023-12-31 11109688 frs-core:CurrentFinancialInstruments 2023-12-31 11109688 frs-core:Non-currentFinancialInstruments 2023-12-31 11109688 frs-core:BetweenOneFiveYears 2023-12-31 11109688 frs-core:MotorVehicles 2023-12-31 11109688 frs-core:MotorVehicles 2023-01-01 2023-12-31 11109688 frs-core:MotorVehicles 2022-12-31 11109688 frs-core:PlantMachinery 2023-12-31 11109688 frs-core:PlantMachinery 2023-01-01 2023-12-31 11109688 frs-core:PlantMachinery 2022-12-31 11109688 frs-core:WithinOneYear 2023-12-31 11109688 frs-core:ShareCapital 2023-12-31 11109688 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11109688 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11109688 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 11109688 frs-bus:SmallEntities 2023-01-01 2023-12-31 11109688 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 11109688 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11109688 frs-bus:Director1 2023-01-01 2023-12-31 11109688 frs-countries:EnglandWales 2023-01-01 2023-12-31 11109688 2021-12-31 11109688 2022-12-31 11109688 2022-01-01 2022-12-31 11109688 frs-core:CurrentFinancialInstruments 2022-12-31 11109688 frs-core:Non-currentFinancialInstruments 2022-12-31 11109688 frs-core:BetweenOneFiveYears 2022-12-31 11109688 frs-core:WithinOneYear 2022-12-31 11109688 frs-core:ShareCapital 2022-12-31 11109688 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 11109688
Blyth Valley Landscaping Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Report of the Accountant to the director of Blyth Valley Landscaping Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 December 2023.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Signed
16/09/2024
van Dijk Accountants
Georgian House
34 Thoroughfare
Halesworth
Suffolk
IP19 8AP
Page 1
Page 2
Balance Sheet
Registered number: 11109688
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 82,887 97,766
82,887 97,766
CURRENT ASSETS
Stocks 5 13,000 1,500
Debtors 6 5,266 6,523
Cash at bank and in hand 347 608
18,613 8,631
Creditors: Amounts Falling Due Within One Year 7 (64,371 ) (48,600 )
NET CURRENT ASSETS (LIABILITIES) (45,758 ) (39,969 )
TOTAL ASSETS LESS CURRENT LIABILITIES 37,129 57,797
Creditors: Amounts Falling Due After More Than One Year 8 (21,331 ) (33,573 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,427 ) (18,003 )
NET ASSETS 371 6,221
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 271 6,121
SHAREHOLDERS' FUNDS 371 6,221
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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 D J Sword
Director
16/09/2024
The notes on pages 4 to 7 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Blyth Valley Landscaping Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11109688 . The registered office is Georgian House, 34 Thoroughfare, Halesworth, Suffolk, IP19 8AP.
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 15% reducing balance
Motor Vehicles 25% reducing balance
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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. 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.
2.6. 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 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: 3 (2022: 3)
3 3
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2023 65,153 89,566 154,719
Additions 6,226 - 6,226
Disposals - (3,500 ) (3,500 )
As at 31 December 2023 71,379 86,066 157,445
Depreciation
As at 1 January 2023 19,879 37,074 56,953
Provided during the period 7,725 13,380 21,105
Disposals - (3,500 ) (3,500 )
As at 31 December 2023 27,604 46,954 74,558
Net Book Value
As at 31 December 2023 43,775 39,112 82,887
As at 1 January 2023 45,274 52,492 97,766
5. Stocks
2023 2022
£ £
Materials 5,500 1,500
Work in progress 7,500 -
13,000 1,500
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,266 6,523
5,266 6,523
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 16,104 18,510
Bank loans and overdrafts 14,476 5,750
Corporation tax 13,104 6,731
VAT 3,355 108
Other creditors 15,794 15,576
Accruals and deferred income 1,501 1,499
Director's loan account 37 426
64,371 48,600
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 12,641 28,746
Bank loans 8,690 4,827
21,331 33,573
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 16,104 18,510
Later than one year and not later than five years 12,641 28,746
28,745 47,256
28,745 47,256
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 33,700 16,500
33,700 16,500
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