Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 09645975 Mr Jonathan Beard Mrs Rachel Beard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09645975 2023-06-30 09645975 2024-06-30 09645975 2023-07-01 2024-06-30 09645975 frs-core:Non-currentFinancialInstruments 2024-06-30 09645975 frs-core:BetweenOneFiveYears 2024-06-30 09645975 frs-core:ComputerEquipment 2023-07-01 2024-06-30 09645975 frs-core:MotorVehicles 2023-07-01 2024-06-30 09645975 frs-core:PlantMachinery 2023-07-01 2024-06-30 09645975 frs-core:WithinOneYear 2024-06-30 09645975 frs-core:ShareCapital 2024-06-30 09645975 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 09645975 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 09645975 frs-bus:AbridgedAccounts 2023-07-01 2024-06-30 09645975 frs-bus:SmallEntities 2023-07-01 2024-06-30 09645975 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 09645975 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 09645975 frs-bus:Director1 2023-07-01 2024-06-30 09645975 frs-bus:Director2 2023-07-01 2024-06-30 09645975 frs-countries:EnglandWales 2023-07-01 2024-06-30 09645975 2022-06-30 09645975 2023-06-30 09645975 2022-07-01 2023-06-30 09645975 frs-core:Non-currentFinancialInstruments 2023-06-30 09645975 frs-core:BetweenOneFiveYears 2023-06-30 09645975 frs-core:WithinOneYear 2023-06-30 09645975 frs-core:ShareCapital 2023-06-30 09645975 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 09645975
JB Landscapes Holbrook Limited
ABRIDGED Financial Statements
For The Year Ended 30 June 2024
Nicholson Tax & Accounts
8 Chapel Street
Belper
DE56 1AR
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 09645975
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 221,969 133,852
221,969 133,852
CURRENT ASSETS
Debtors 26,700 21,868
Cash at bank and in hand 167,644 141,618
194,344 163,486
Creditors: Amounts Falling Due Within One Year (261,868 ) (219,136 )
NET CURRENT ASSETS (LIABILITIES) (67,524 ) (55,650 )
TOTAL ASSETS LESS CURRENT LIABILITIES 154,445 78,202
Creditors: Amounts Falling Due After More Than One Year (38,244 ) -
NET ASSETS 116,201 78,202
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 116,101 78,102
SHAREHOLDERS' FUNDS 116,201 78,202
Page 1
Page 2
For the year ending 30 June 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Jonathan Beard
Director
Mrs Rachel Beard
Director
22nd January 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
JB Landscapes Holbrook Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09645975 . The registered office is Ley View, Portway, Holbrook, Derbyshire, DE56 0TE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 20% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
2.5. 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 7)
8 7
4. Tangible Assets
Total
£
Cost
As at 1 July 2023 242,778
Additions 144,453
As at 30 June 2024 387,231
Depreciation
As at 1 July 2023 108,926
Provided during the period 56,336
As at 30 June 2024 165,262
Net Book Value
As at 30 June 2024 221,969
As at 1 July 2023 133,852
5. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 22,946 -
Later than one year and not later than five years 38,244 -
61,190 -
61,190 -
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4