Acorah Software Products - Accounts Production 16.1.300 false true false 17 May 2023 31 May 2024 31 May 2024 14875681 Mr Paul Clarke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14875681 2023-05-16 14875681 2024-05-31 14875681 2023-05-17 2024-05-31 14875681 frs-core:CurrentFinancialInstruments 2024-05-31 14875681 frs-core:Non-currentFinancialInstruments 2024-05-31 14875681 frs-core:BetweenOneFiveYears 2024-05-31 14875681 frs-core:MotorVehicles 2024-05-31 14875681 frs-core:MotorVehicles 2023-05-17 2024-05-31 14875681 frs-core:MotorVehicles 2023-05-16 14875681 frs-core:PlantMachinery 2024-05-31 14875681 frs-core:PlantMachinery 2023-05-17 2024-05-31 14875681 frs-core:PlantMachinery 2023-05-16 14875681 frs-core:WithinOneYear 2024-05-31 14875681 frs-core:ShareCapital 2024-05-31 14875681 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 14875681 frs-bus:PrivateLimitedCompanyLtd 2023-05-17 2024-05-31 14875681 frs-bus:FilletedAccounts 2023-05-17 2024-05-31 14875681 frs-bus:SmallEntities 2023-05-17 2024-05-31 14875681 frs-bus:AuditExempt-NoAccountantsReport 2023-05-17 2024-05-31 14875681 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-17 2024-05-31 14875681 frs-bus:Director1 2023-05-17 2024-05-31 14875681 frs-countries:EnglandWales 2023-05-17 2024-05-31
Registered number: 14875681
Harmill Landscapes Ltd
Unaudited Financial Statements
For the Period 17 May 2023 to 31 May 2024
Collins & Collins Ltd
Honeycombe House
167-169 High Road
Loughton
Essex
IG10 4LF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14875681
31 May 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 17,903
17,903
CURRENT ASSETS
Stocks 5 5,644
Cash at bank and in hand 248
5,892
Creditors: Amounts Falling Due Within One Year 6 (12,762 )
NET CURRENT ASSETS (LIABILITIES) (6,870 )
TOTAL ASSETS LESS CURRENT LIABILITIES 11,033
Creditors: Amounts Falling Due After More Than One Year 7 (9,000 )
NET ASSETS 2,033
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account 1,933
SHAREHOLDERS' FUNDS 2,033
Page 1
Page 2
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 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 Paul Clarke
Director
14/02/2025
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
Harmill Landscapes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14875681 . The registered office is Honeycombe House, 167-169 High Road, Loughton, Essex, IG10 4LF.
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 15% reducing balance
Motor Vehicles 25% reducing balance
Page 3
Page 4
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 17 May 2023 - - -
Additions 5,180 18,000 23,180
As at 31 May 2024 5,180 18,000 23,180
Depreciation
As at 17 May 2023 - - -
Provided during the period 777 4,500 5,277
As at 31 May 2024 777 4,500 5,277
Net Book Value
As at 31 May 2024 4,403 13,500 17,903
As at 17 May 2023 - - -
5. Stocks
31 May 2024
£
Stock and work in progress 5,644
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
31 May 2024
£
Net obligations under finance lease and hire purchase contracts 3,000
Trade creditors 1
Other creditors 9,761
12,762
7. Creditors: Amounts Falling Due After More Than One Year
31 May 2024
£
Net obligations under finance lease and hire purchase contracts 9,000
8. Obligations Under Finance Leases and Hire Purchase
31 May 2024
£
The future minimum finance lease payments are as follows:
Not later than one year 3,696
Later than one year and not later than five years 11,088
14,784
Less: Finance charges allocated to future periods 2,784
12,000
9. Share Capital
31 May 2024
£
Allotted, Called up and fully paid 100
Page 5