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 07676591 Mr Matthew Tromans Mrs Susan Tromans Mr Christopher Tromans Mr Andrew Rossiter Mrs Rebecca Rossiter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07676591 2023-06-30 07676591 2024-06-30 07676591 2023-07-01 2024-06-30 07676591 frs-core:CurrentFinancialInstruments 2024-06-30 07676591 frs-core:Non-currentFinancialInstruments 2024-06-30 07676591 frs-core:BetweenOneFiveYears 2024-06-30 07676591 frs-core:ComputerEquipment 2023-07-01 2024-06-30 07676591 frs-core:FurnitureFittings 2024-06-30 07676591 frs-core:FurnitureFittings 2023-07-01 2024-06-30 07676591 frs-core:FurnitureFittings 2023-06-30 07676591 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 07676591 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 07676591 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 07676591 frs-core:MotorVehicles 2024-06-30 07676591 frs-core:MotorVehicles 2023-07-01 2024-06-30 07676591 frs-core:MotorVehicles 2023-06-30 07676591 frs-core:PlantMachinery 2024-06-30 07676591 frs-core:PlantMachinery 2023-07-01 2024-06-30 07676591 frs-core:PlantMachinery 2023-06-30 07676591 frs-core:ShareCapital 2024-06-30 07676591 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 07676591 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 07676591 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 07676591 frs-bus:SmallEntities 2023-07-01 2024-06-30 07676591 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 07676591 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 07676591 frs-bus:Director1 2023-07-01 2024-06-30 07676591 frs-bus:Director2 2023-07-01 2024-06-30 07676591 frs-bus:Director3 2023-07-01 2024-06-30 07676591 frs-bus:Director4 2023-07-01 2024-06-30 07676591 frs-bus:Director5 2023-07-01 2024-06-30 07676591 frs-core:CurrentFinancialInstruments 1 2024-06-30 07676591 frs-core:Non-currentFinancialInstruments 1 2024-06-30 07676591 frs-countries:EnglandWales 2023-07-01 2024-06-30 07676591 2022-06-30 07676591 2023-06-30 07676591 2022-07-01 2023-06-30 07676591 frs-core:CurrentFinancialInstruments 2023-06-30 07676591 frs-core:Non-currentFinancialInstruments 2023-06-30 07676591 frs-core:BetweenOneFiveYears 2023-06-30 07676591 frs-core:ShareCapital 2023-06-30 07676591 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 07676591 frs-core:CurrentFinancialInstruments 1 2023-06-30 07676591 frs-core:Non-currentFinancialInstruments 1 2023-06-30
Registered number: 07676591
Creative Gardening Solutions Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
TaxAssist Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07676591
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 271,887 272,067
271,887 272,067
CURRENT ASSETS
Debtors 5 203,150 130,304
Cash at bank and in hand 2,747 29,108
205,897 159,412
Creditors: Amounts Falling Due Within One Year 6 (157,995 ) (231,443 )
NET CURRENT ASSETS (LIABILITIES) 47,902 (72,031 )
TOTAL ASSETS LESS CURRENT LIABILITIES 319,789 200,036
Creditors: Amounts Falling Due After More Than One Year 7 (97,058 ) (53,239 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (53,603 ) (34,023 )
NET ASSETS 169,128 112,774
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 169,028 112,674
SHAREHOLDERS' FUNDS 169,128 112,774
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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.
On behalf of the board
Mr Andrew Rossiter
Director
11/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Creative Gardening Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07676591 . The registered office is 39 Valley Road , Stourbridge, West Midlands, DY9 8JG.
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:
Freehold No Depreciation on Freehold
Plant & Machinery 20% Straight Line
Motor Vehicles 20-25% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 33% Straight line
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.
...CONTINUED
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2.5. Taxation - continued
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: 24 (2023: 26)
24 26
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 July 2023 92,999 264,758 349,746 19,866 727,369
Additions 38,117 31,685 96,462 - 166,264
Disposals (92,999 ) - - - (92,999 )
As at 30 June 2024 38,117 296,443 446,208 19,866 800,634
Depreciation
As at 1 July 2023 - 178,091 262,580 14,631 455,302
Provided during the period - 35,151 36,183 2,111 73,445
As at 30 June 2024 - 213,242 298,763 16,742 528,747
Net Book Value
As at 30 June 2024 38,117 83,201 147,445 3,124 271,887
As at 1 July 2023 92,999 86,667 87,166 5,235 272,067
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 197,920 128,574
Prepayments and accrued income 5,230 1,730
203,150 130,304
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (2 ) -
Bank loans and overdrafts 8,527 -
Corporation tax 24,001 9,712
Other taxes and social security 5,808 6,584
VAT 39,757 43,273
Other Creditors 38,418 76,302
Accruals and deferred income 1,610 707
Directors' loan accounts 39,876 94,865
157,995 231,443
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 46,439 24,072
Bank loan BBL 19,869 29,167
Bank Loan re Barn 30,750 -
97,058 53,239
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 46,439 24,072
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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