Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 04608953 Mr Jonathan Sale Mrs Suzanne Sale iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04608953 2023-03-31 04608953 2024-03-31 04608953 2023-04-01 2024-03-31 04608953 frs-core:CurrentFinancialInstruments 2024-03-31 04608953 frs-core:NetGoodwill 2024-03-31 04608953 frs-core:NetGoodwill 2023-04-01 2024-03-31 04608953 frs-core:NetGoodwill 2023-03-31 04608953 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 04608953 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04608953 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 04608953 frs-core:MotorVehicles 2024-03-31 04608953 frs-core:MotorVehicles 2023-04-01 2024-03-31 04608953 frs-core:MotorVehicles 2023-03-31 04608953 frs-core:PlantMachinery 2024-03-31 04608953 frs-core:PlantMachinery 2023-04-01 2024-03-31 04608953 frs-core:PlantMachinery 2023-03-31 04608953 frs-core:ShareCapital 2024-03-31 04608953 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04608953 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04608953 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 04608953 frs-bus:SmallEntities 2023-04-01 2024-03-31 04608953 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 04608953 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 04608953 frs-bus:Director1 2023-04-01 2024-03-31 04608953 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 04608953 frs-core:CurrentFinancialInstruments 1 2024-03-31 04608953 frs-countries:EnglandWales 2023-04-01 2024-03-31 04608953 2022-03-31 04608953 2023-03-31 04608953 2022-04-01 2023-03-31 04608953 frs-core:CurrentFinancialInstruments 2023-03-31 04608953 frs-core:ShareCapital 2023-03-31 04608953 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 04608953 frs-core:CurrentFinancialInstruments 1 2023-03-31
Registered number: 04608953
All Seasons Landscapes & Ground Maintenance Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04608953
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 700
Tangible Assets 5 9,589 10,017
9,589 10,717
CURRENT ASSETS
Stocks 6 3,399 3,708
Debtors 7 10,015 9,224
Cash at bank and in hand 16,615 13,228
30,029 26,160
Creditors: Amounts Falling Due Within One Year 8 (13,553 ) (10,045 )
NET CURRENT ASSETS (LIABILITIES) 16,476 16,115
TOTAL ASSETS LESS CURRENT LIABILITIES 26,065 26,832
PROVISIONS FOR LIABILITIES
Deferred Taxation (264 ) (345 )
NET ASSETS 25,801 26,487
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 25,701 26,387
SHAREHOLDERS' FUNDS 25,801 26,487
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Page 2
For the year ending 31 March 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 Jonathan Sale
Director
10 September 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
All Seasons Landscapes & Ground Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04608953 . The registered office is Top O'Th Field Barn, Pickup Bank, Darwen, BB3 3QQ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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 0%
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
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.
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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: 2 (2023: 4)
2 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 14,000
As at 31 March 2024 14,000
Amortisation
As at 1 April 2023 13,300
Provided during the period 700
As at 31 March 2024 14,000
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 700
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2023 8,200 1,477 5,000 14,677
As at 31 March 2024 8,200 1,477 5,000 14,677
Depreciation
As at 1 April 2023 - 960 3,700 4,660
Provided during the period - 103 325 428
As at 31 March 2024 - 1,063 4,025 5,088
Net Book Value
As at 31 March 2024 8,200 414 975 9,589
As at 1 April 2023 8,200 517 1,300 10,017
6. Stocks
2024 2023
£ £
Work in progress 3,399 3,708
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,108 (219 )
Prepayments and accrued income 1,188 1,133
Loans receivable 4,719 8,310
10,015 9,224
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 411 -
Corporation tax 8,295 6,426
Other taxes and social security 84 84
VAT 2,854 1,954
Accruals and deferred income 1,293 1,293
Director's loan account 616 288
13,553 10,045
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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