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 06163967 Mr Mark Peter Russell Mrs Lynn Mechel Russell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06163967 2023-03-31 06163967 2024-03-31 06163967 2023-04-01 2024-03-31 06163967 frs-core:CurrentFinancialInstruments 2024-03-31 06163967 frs-core:Non-currentFinancialInstruments 2024-03-31 06163967 frs-core:ComputerEquipment 2024-03-31 06163967 frs-core:ComputerEquipment 2023-04-01 2024-03-31 06163967 frs-core:ComputerEquipment 2023-03-31 06163967 frs-core:NetGoodwill 2024-03-31 06163967 frs-core:NetGoodwill 2023-04-01 2024-03-31 06163967 frs-core:NetGoodwill 2023-03-31 06163967 frs-core:PlantMachinery 2024-03-31 06163967 frs-core:PlantMachinery 2023-04-01 2024-03-31 06163967 frs-core:PlantMachinery 2023-03-31 06163967 frs-core:ShareCapital 2024-03-31 06163967 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06163967 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06163967 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 06163967 frs-bus:SmallEntities 2023-04-01 2024-03-31 06163967 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06163967 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06163967 frs-core:ListedExchangeTraded 2024-03-31 06163967 frs-core:ListedExchangeTraded 2023-03-31 06163967 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 06163967 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-03-31 06163967 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 06163967 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 06163967 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 06163967 frs-bus:Director1 2023-04-01 2024-03-31 06163967 frs-bus:Director2 2023-04-01 2024-03-31 06163967 frs-countries:EnglandWales 2023-04-01 2024-03-31 06163967 2022-03-31 06163967 2023-03-31 06163967 2022-04-01 2023-03-31 06163967 frs-core:CurrentFinancialInstruments 2023-03-31 06163967 frs-core:Non-currentFinancialInstruments 2023-03-31 06163967 frs-core:ShareCapital 2023-03-31 06163967 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 06163967
Village Garden Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06163967
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 1,000
Tangible Assets 5 13,532 19,731
Investments 6 65,000 -
78,532 20,731
CURRENT ASSETS
Debtors 7 38,618 29,546
Cash at bank and in hand 22,228 46,274
60,846 75,820
Creditors: Amounts Falling Due Within One Year 8 (69,378 ) (38,859 )
NET CURRENT ASSETS (LIABILITIES) (8,532 ) 36,961
TOTAL ASSETS LESS CURRENT LIABILITIES 70,000 57,692
Creditors: Amounts Falling Due After More Than One Year 9 (26,667 ) (36,667 )
NET ASSETS 43,333 21,025
CAPITAL AND RESERVES
Called up share capital 10 3 2
Profit and Loss Account 43,330 21,023
SHAREHOLDERS' FUNDS 43,333 21,025
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 Profit and Loss Account.
On behalf of the board
Mr Mark Peter Russell
Director
28/06/2024
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
Village Garden Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06163967 . The registered office is 19-21 Manor Road, Caddington, Bedfordshire, LU1 4EE.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten 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:
Plant & Machinery 25% on reducing balance
Computer Equipment 33% on cost
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 4)
5 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 10,000
As at 31 March 2024 10,000
Amortisation
As at 1 April 2023 9,000
Provided during the period 1,000
As at 31 March 2024 10,000
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 1,000
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 86,198 1,638 87,836
Additions 833 - 833
As at 31 March 2024 87,031 1,638 88,669
Depreciation
As at 1 April 2023 66,965 1,140 68,105
Provided during the period 6,632 400 7,032
As at 31 March 2024 73,597 1,540 75,137
Net Book Value
As at 31 March 2024 13,434 98 13,532
As at 1 April 2023 19,233 498 19,731
6. Investments
Listed
£
Cost
As at 1 April 2023 -
Additions 65,000
As at 31 March 2024 65,000
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 65,000
As at 1 April 2023 -
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 31,463 9,837
Prepayments and accrued income 7,155 19,709
38,618 29,546
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,238 2,824
Corporation tax 18,454 21,793
Other taxes and social security 1,535 1,344
VAT 14,282 10,179
Other creditors 406 364
Accruals and deferred income 2,510 2,355
Directors' loan accounts 29,953 -
69,378 38,859
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 26,667 36,667
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3 2
Page 5