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 05295154 Mr Philip Miles Mrs Lorraine Miles Mrs Lorraine Miles iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05295154 2023-03-31 05295154 2024-03-31 05295154 2023-04-01 2024-03-31 05295154 frs-core:CurrentFinancialInstruments 2024-03-31 05295154 frs-core:ComputerEquipment 2024-03-31 05295154 frs-core:ComputerEquipment 2023-04-01 2024-03-31 05295154 frs-core:ComputerEquipment 2023-03-31 05295154 frs-core:PlantMachinery 2024-03-31 05295154 frs-core:PlantMachinery 2023-04-01 2024-03-31 05295154 frs-core:PlantMachinery 2023-03-31 05295154 frs-core:ShareCapital 2024-03-31 05295154 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05295154 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05295154 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 05295154 frs-bus:SmallEntities 2023-04-01 2024-03-31 05295154 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05295154 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 05295154 frs-bus:Director1 2023-04-01 2024-03-31 05295154 frs-bus:Director1 2023-03-31 05295154 frs-bus:Director1 2024-03-31 05295154 frs-bus:Director2 2023-04-01 2024-03-31 05295154 frs-bus:Director2 2023-03-31 05295154 frs-bus:Director2 2024-03-31 05295154 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 05295154 frs-countries:EnglandWales 2023-04-01 2024-03-31 05295154 2022-03-31 05295154 2023-03-31 05295154 2022-04-01 2023-03-31 05295154 frs-core:CurrentFinancialInstruments 2023-03-31 05295154 frs-core:ShareCapital 2023-03-31 05295154 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 05295154
PLM Home & Garden Improvements Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
JML Business Services Limited
25 Church Street
Godalming
Surrey
GU7 1EL
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 05295154
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 766 200
766 200
CURRENT ASSETS
Debtors 5 3,606 4,648
3,606 4,648
Creditors: Amounts Falling Due Within One Year 6 (3,930 ) (4,846 )
NET CURRENT ASSETS (LIABILITIES) (324 ) (198 )
TOTAL ASSETS LESS CURRENT LIABILITIES 442 2
NET ASSETS 442 2
CAPITAL AND RESERVES
Called up share capital 7 4 4
Income Statement 438 (2 )
SHAREHOLDERS' FUNDS 442 2
Page 1
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Income Statement.
On behalf of the board
Mrs Lorraine Miles
Director
23/10/2024
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
PLM Home & Garden Improvements Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05295154 . The registered office is The Limes, St Annes Road, Godalming, Surrey, GU7 1LP.
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 represents net value of home and garden improvement services provided, excluding value added tax and is recognised on a point of sale basis.

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 20% straight line
Computer Equipment 33.3% straight line
2.4. 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.
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: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 2,378 749 3,127
Additions - 999 999
As at 31 March 2024 2,378 1,748 4,126
Depreciation
As at 1 April 2023 2,178 749 2,927
Provided during the period 100 333 433
As at 31 March 2024 2,278 1,082 3,360
Net Book Value
As at 31 March 2024 100 666 766
As at 1 April 2023 200 - 200
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 171 -
Directors' loan accounts 3,435 4,648
3,606 4,648
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 3,090 4,005
Accruals and deferred income 840 841
3,930 4,846
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr Philip Miles 2,324 - 606 - 1,717
Mrs Lorraine Miles 2,324 - 606 - 1,717
The above loans are unsecured, interest free and will be repaid by 31 March 2024
Page 4