Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 02993281 Kevin Johnson Bryn Thomas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02993281 2023-04-30 02993281 2024-04-30 02993281 2023-05-01 2024-04-30 02993281 frs-core:CurrentFinancialInstruments 2024-04-30 02993281 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 02993281 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 02993281 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 02993281 frs-core:PlantMachinery 2024-04-30 02993281 frs-core:PlantMachinery 2023-05-01 2024-04-30 02993281 frs-core:PlantMachinery 2023-04-30 02993281 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 02993281 frs-bus:CompanyLimitedByGuarantee 2023-05-01 2024-04-30 02993281 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 02993281 frs-bus:SmallEntities 2023-05-01 2024-04-30 02993281 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 02993281 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 02993281 frs-bus:Director1 2023-05-01 2024-04-30 02993281 frs-bus:Director2 2023-05-01 2024-04-30 02993281 frs-core:CurrentFinancialInstruments 1 2024-04-30 02993281 frs-countries:EnglandWales 2023-05-01 2024-04-30 02993281 2022-04-30 02993281 2023-04-30 02993281 2022-05-01 2023-04-30 02993281 frs-core:CurrentFinancialInstruments 2023-04-30 02993281 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 02993281 frs-core:CurrentFinancialInstruments 1 2023-04-30
Registered number: 02993281
Keveral Sustainable Land Holdings Limited
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 02993281
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,758 32,344
31,758 32,344
CURRENT ASSETS
Debtors 5 - 715
Cash at bank and in hand 16,565 14,533
16,565 15,248
Creditors: Amounts Falling Due Within One Year 6 (16,797 ) (16,239 )
NET CURRENT ASSETS (LIABILITIES) (232 ) (991 )
TOTAL ASSETS LESS CURRENT LIABILITIES 31,526 31,353
NET ASSETS 31,526 31,353
Income and Expenditure Account 31,526 31,353
MEMBERS' FUNDS 31,526 31,353
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 Income and Expenditure Account.
On behalf of the board
Kevin Johnson
Director
23/01/2025
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
Keveral Sustainable Land Holdings Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 02993281 . The registered office is Keveral Farm, St Martin-By-Looe, Looe, Cornwall, PL13 1PA.
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 consists of land and polytunnel rent receivable, misceallaneous sales and other operational income. 
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:
Freehold not depreciated
Plant & Machinery polytunnels: over 15 years (straight line)
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 May 2023 30,000 10,314 40,314
Disposals - (258 ) (258 )
As at 30 April 2024 30,000 10,056 40,056
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 May 2023 - 7,970 7,970
Provided during the period - 586 586
Disposals - (258 ) (258 )
As at 30 April 2024 - 8,298 8,298
Net Book Value
As at 30 April 2024 30,000 1,758 31,758
As at 1 May 2023 30,000 2,344 32,344
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 715
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 364 186
Private loans 13,723 13,723
Accruals and deferred income 2,710 2,330
16,797 16,239
7. Related Party Transactions
One of the directors is charged land rent by the company at market value of £670 (2023: £650); and provides land management and administrative services to the company as a contractor on an ad hoc basis at below market rates, at £120  (2023: £100).
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 4