Acorah Software Products - Accounts Production 16.1.200 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 11876112 Mr Alan Cornish Mrs Catherine Cornish iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11876112 2023-04-30 11876112 2024-04-30 11876112 2023-05-01 2024-04-30 11876112 frs-core:CurrentFinancialInstruments 2024-04-30 11876112 frs-core:Non-currentFinancialInstruments 2024-04-30 11876112 frs-core:ComputerEquipment 2024-04-30 11876112 frs-core:ComputerEquipment 2023-05-01 2024-04-30 11876112 frs-core:ComputerEquipment 2023-04-30 11876112 frs-core:FurnitureFittings 2024-04-30 11876112 frs-core:FurnitureFittings 2023-05-01 2024-04-30 11876112 frs-core:FurnitureFittings 2023-04-30 11876112 frs-core:MotorVehicles 2024-04-30 11876112 frs-core:MotorVehicles 2023-05-01 2024-04-30 11876112 frs-core:MotorVehicles 2023-04-30 11876112 frs-core:PlantMachinery 2024-04-30 11876112 frs-core:PlantMachinery 2023-05-01 2024-04-30 11876112 frs-core:PlantMachinery 2023-04-30 11876112 frs-core:ShareCapital 2024-04-30 11876112 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 11876112 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11876112 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 11876112 frs-bus:SmallEntities 2023-05-01 2024-04-30 11876112 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 11876112 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 11876112 frs-bus:Director1 2023-05-01 2024-04-30 11876112 frs-bus:Director2 2023-05-01 2024-04-30 11876112 frs-countries:EnglandWales 2023-05-01 2024-04-30 11876112 2022-04-30 11876112 2023-04-30 11876112 2022-05-01 2023-04-30 11876112 frs-core:CurrentFinancialInstruments 2023-04-30 11876112 frs-core:Non-currentFinancialInstruments 2023-04-30 11876112 frs-core:ShareCapital 2023-04-30 11876112 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 11876112
Wild to Wonderful Gardens Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
RED 76 Tax
ICAEW - Chartered Accountants
20-22 Venture West
Greenham Business Park
Newbury
Berkshire
RG19 6HX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11876112
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 46,844 49,572
46,844 49,572
CURRENT ASSETS
Debtors 5 6,716 14,969
Cash at bank and in hand 125,128 76,609
131,844 91,578
Creditors: Amounts Falling Due Within One Year 6 (112,050 ) (101,311 )
NET CURRENT ASSETS (LIABILITIES) 19,794 (9,733 )
TOTAL ASSETS LESS CURRENT LIABILITIES 66,638 39,839
Creditors: Amounts Falling Due After More Than One Year 7 (41,219 ) -
NET ASSETS 25,419 39,839
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 25,409 39,829
SHAREHOLDERS' FUNDS 25,419 39,839
Page 1
Page 2
For the year ending 30 April 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 Alan Cornish
Director
31/07/2024
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
Wild to Wonderful Gardens Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11876112 . The registered office is The Mill House, Manor Farm Courtyard, West Hagbourne, Didcot, Oxfordshire, OX11 0ND.
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 25% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 33% straight line
Computer Equipment 33% 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 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: 8 (2023: )
8 -
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2023 4,514 65,599 1,233 1,825 73,171
Additions 172 5,500 - 329 6,001
As at 30 April 2024 4,686 71,099 1,233 2,154 79,172
Depreciation
As at 1 May 2023 1,563 20,216 728 1,092 23,599
Provided during the period 1,171 6,429 411 718 8,729
As at 30 April 2024 2,734 26,645 1,139 1,810 32,328
Net Book Value
As at 30 April 2024 1,952 44,454 94 344 46,844
As at 1 May 2023 2,951 45,383 505 733 49,572
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,843 7,512
Other debtors 2,873 7,457
6,716 14,969
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 13,161 16,763
Other loans 6,163 18,494
Other creditors 55,408 44,777
Taxation and social security 37,318 21,277
112,050 101,311
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 41,219 -
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
Page 4