Acorah Software Products - Accounts Production 16.1.300 false true true No description of principal activity 9 May 2023 31 May 2024 31 May 2024 14857517 Mr Marcus Overington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14857517 2023-05-08 14857517 2024-05-31 14857517 2023-05-09 2024-05-31 14857517 frs-core:CurrentFinancialInstruments 2024-05-31 14857517 frs-core:FurnitureFittings 2024-05-31 14857517 frs-core:FurnitureFittings 2023-05-09 2024-05-31 14857517 frs-core:FurnitureFittings 2023-05-08 14857517 frs-core:MotorVehicles 2023-05-09 2024-05-31 14857517 frs-core:PlantMachinery 2024-05-31 14857517 frs-core:PlantMachinery 2023-05-09 2024-05-31 14857517 frs-core:PlantMachinery 2023-05-08 14857517 frs-core:ShareCapital 2024-05-31 14857517 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 14857517 frs-bus:PrivateLimitedCompanyLtd 2023-05-09 2024-05-31 14857517 frs-bus:FullAccounts 2023-05-09 2024-05-31 14857517 frs-bus:SmallEntities 2023-05-09 2024-05-31 14857517 frs-bus:AuditExemptWithAccountantsReport 2023-05-09 2024-05-31 14857517 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-09 2024-05-31 14857517 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-05-09 2024-05-31 14857517 dpl-frs:CostSales 2023-05-09 2024-05-31 14857517 frs-bus:Director1 2023-05-09 2024-05-31 14857517 dpl-frs:CostSales dpl-frs:Item1 2023-05-09 2024-05-31 14857517 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-05-09 2024-05-31 14857517 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-05-09 2024-05-31 14857517 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-05-09 2024-05-31 14857517 dpl-frs:CostSales dpl-frs:Item5 2023-05-09 2024-05-31 14857517 frs-countries:EnglandWales 2023-05-09 2024-05-31
Registered number: 14857517
Overingtons Garden Services Ltd
Director's Report and
Unaudited Financial Statements
For the Period 9 May 2023 to 31 May 2024
Warwick Dean Taylor t/as Countrywide Management
Picknell Cottage
Lower Street, Fittleworth
PULBOROUGH
West Sussex
RH20 1JE
Contents
Page
Company Information 1
Director's Report 2
Accountants' Report 3
Profit and Loss Account 4
Balance Sheet 5
Notes to the Financial Statements 6—7
The following pages do not form part of the statutory accounts:
Trading Profit and Loss Account 8
Page 1
Company Information
Director Mr Marcus Overington
Company Number 14857517
Registered Office 69 Hampers Green
Petworth
West Sussex
GU28 9NP
Accountants Warwick Dean Taylor t/as Countrywide Management
Picknell Cottage
Lower Street, Fittleworth
PULBOROUGH
West Sussex
RH20 1JE
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the period ended 31 May 2024.
Directors
The director who held office during the period were as follows:
Mr Marcus Overington
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Marcus Overington
Director
07/02/2025
Page 2
Page 3
Accountants' Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at period ended 31 May 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
07/02/2025
Warwick Dean Taylor t/as Countrywide Management
Picknell Cottage
Lower Street, Fittleworth
PULBOROUGH
West Sussex
RH20 1JE
Page 3
Page 4
Profit and Loss Account
31 May 2024
Notes £
TURNOVER 87,199
Cost of sales (47,536 )
GROSS PROFIT 39,663
Administrative expenses (25,699 )
OPERATING PROFIT 13,964
Interest payable and similar charges (103 )
PROFIT FOR THE FINANCIAL PERIOD 13,861
The notes on pages 6 to 7 form part of these financial statements.
Page 4
Page 5
Balance Sheet
31 May 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 22,498
22,498
CURRENT ASSETS
Debtors 5 3,955
Cash at bank and in hand 2,406
6,361
Creditors: Amounts Falling Due Within One Year 6 (14,898 )
NET CURRENT ASSETS (LIABILITIES) (8,537 )
TOTAL ASSETS LESS CURRENT LIABILITIES 13,961
NET ASSETS 13,961
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account 13,861
SHAREHOLDERS' FUNDS 13,961
For the period ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Marcus Overington
Director
07/02/2025
The notes on pages 6 to 7 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
Overingtons Garden Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14857517 . The registered office is 69 Hampers Green, Petworth, West Sussex, GU28 9NP.
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 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 9 May 2023 22,342 2,240 24,582
As at 31 May 2024 22,342 2,240 24,582
Depreciation
As at 9 May 2023 1,636 448 2,084
As at 31 May 2024 1,636 448 2,084
Net Book Value
As at 31 May 2024 20,706 1,792 22,498
As at 9 May 2023 20,706 1,792 22,498
Page 6
Page 7
5. Debtors
31 May 2024
£
Due within one year
Trade debtors 3,955
6. Creditors: Amounts Falling Due Within One Year
31 May 2024
£
Other creditors 14,898
7. Share Capital
31 May 2024
£
Allotted, Called up and fully paid 100
Page 7
Page 8
Trading Profit and Loss Account
31 May 2024
£ £
TURNOVER
Sales 87,199
COST OF SALES
Purchases 54
Wages and salaries 43,858
Other direct costs 3,624
(47,536 )
GROSS PROFIT 39,663
Administrative Expenses
Directors' salaries 16,789
Vehicle running costs 3,069
Insurance 418
Advertising and marketing costs 13
Accountancy fees 1,860
Depreciation 2,084
Sundry expenses 1,466
(25,699 )
OPERATING PROFIT 13,964
Interest payable and similar charges
Bank charges 103
(103)
PROFIT FOR THE FINANCIAL PERIOD 13,861
Page 8