Acorah Software Products - Accounts Production 16.1.300 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 06465419 Mr Mark Cantle Mr Jeremy Webb iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06465419 2024-01-31 06465419 2025-01-31 06465419 2024-02-01 2025-01-31 06465419 frs-core:CurrentFinancialInstruments 2025-01-31 06465419 frs-core:Non-currentFinancialInstruments 2025-01-31 06465419 frs-core:BetweenOneFiveYears 2025-01-31 06465419 frs-core:FurnitureFittings 2025-01-31 06465419 frs-core:FurnitureFittings 2024-02-01 2025-01-31 06465419 frs-core:FurnitureFittings 2024-01-31 06465419 frs-core:MotorVehicles 2025-01-31 06465419 frs-core:MotorVehicles 2024-02-01 2025-01-31 06465419 frs-core:MotorVehicles 2024-01-31 06465419 frs-core:PlantMachinery 2025-01-31 06465419 frs-core:PlantMachinery 2024-02-01 2025-01-31 06465419 frs-core:PlantMachinery 2024-01-31 06465419 frs-core:WithinOneYear 2025-01-31 06465419 frs-core:ShareCapital 2025-01-31 06465419 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 06465419 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 06465419 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 06465419 frs-bus:SmallEntities 2024-02-01 2025-01-31 06465419 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 06465419 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 06465419 frs-bus:Director1 2024-02-01 2025-01-31 06465419 frs-bus:Director2 2024-02-01 2025-01-31 06465419 frs-core:CurrentFinancialInstruments 1 2025-01-31 06465419 frs-countries:EnglandWales 2024-02-01 2025-01-31 06465419 2023-01-31 06465419 2024-01-31 06465419 2023-02-01 2024-01-31 06465419 frs-core:CurrentFinancialInstruments 2024-01-31 06465419 frs-core:Non-currentFinancialInstruments 2024-01-31 06465419 frs-core:BetweenOneFiveYears 2024-01-31 06465419 frs-core:WithinOneYear 2024-01-31 06465419 frs-core:ShareCapital 2024-01-31 06465419 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 06465419 frs-core:CurrentFinancialInstruments 1 2024-01-31
Registered number: 06465419
G.P. Garden and Property Services Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Savvy Tax and Accountancy Services Limited
13-17 High Beech Road
Loughton
Essex
IG10 4BN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06465419
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 326,688 292,598
326,688 292,598
CURRENT ASSETS
Debtors 5 50,634 159,546
Cash at bank and in hand 50,083 101,709
100,717 261,255
Creditors: Amounts Falling Due Within One Year 6 (101,491 ) (220,401 )
NET CURRENT ASSETS (LIABILITIES) (774 ) 40,854
TOTAL ASSETS LESS CURRENT LIABILITIES 325,914 333,452
Creditors: Amounts Falling Due After More Than One Year 7 (21,045 ) -
NET ASSETS 304,869 333,452
CAPITAL AND RESERVES
Called up share capital 9 2,000 2,000
Profit and Loss Account 302,869 331,452
SHAREHOLDERS' FUNDS 304,869 333,452
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For the year ending 31 January 2025 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 Mark Cantle
Director
Mr Jeremy Webb
Director
07/03/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
G.P. Garden and Property Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06465419 . The registered office is 13-17 High Beech Road, Loughton, Essex, IG10 4BN.
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 Reducing Balance
Motor Vehicles Reducing Balance
Fixtures & Fittings Reducing Balance
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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. 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 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.
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 asset reflects 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: 50 (2024: 47)
50 47
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 February 2024 98,808 494,298 22,972 616,078
Additions 28,902 116,317 5,146 150,365
Disposals (26,153 ) (84,335 ) (8,437 ) (118,925 )
As at 31 January 2025 101,557 526,280 19,681 647,518
Depreciation
As at 1 February 2024 88,852 216,436 18,192 323,480
Provided during the period 7,890 75,733 2,176 85,799
Disposals (24,465 ) (55,547 ) (8,437 ) (88,449 )
As at 31 January 2025 72,277 236,622 11,931 320,830
Net Book Value
As at 31 January 2025 29,280 289,658 7,750 326,688
As at 1 February 2024 9,956 277,862 4,780 292,598
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 50,634 159,546
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 30,601 40,923
Trade creditors 1 -
Corporation tax 163 28,841
VAT 33,655 71,923
Other creditors 7,800 6,462
Other creditors (1) 3,481 3,570
Accruals and deferred income 1,150 1,000
Directors' loan accounts 24,640 67,682
101,491 220,401
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 21,045 -
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 30,601 40,923
Later than one year and not later than five years 21,045 -
51,646 40,923
51,646 40,923
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2,000 2,000
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