Acorah Software Products - Accounts Production 16.1.300 false true true 30 September 2023 1 October 2022 false 27 March 2025 1 October 2023 30 September 2024 30 September 2024 05572879 Mrs S L Gee Mr A R Warren Mr F R Warren Mr J H Warren Mr L D Warren Mrs S L Warren Mrs S L Warren iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05572879 2023-09-30 05572879 2024-09-30 05572879 2023-10-01 2024-09-30 05572879 frs-core:CurrentFinancialInstruments 2024-09-30 05572879 frs-core:Non-currentFinancialInstruments 2024-09-30 05572879 frs-core:ComputerEquipment 2024-09-30 05572879 frs-core:ComputerEquipment 2023-10-01 2024-09-30 05572879 frs-core:ComputerEquipment 2023-09-30 05572879 frs-core:FurnitureFittings 2024-09-30 05572879 frs-core:FurnitureFittings 2023-10-01 2024-09-30 05572879 frs-core:FurnitureFittings 2023-09-30 05572879 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 05572879 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 05572879 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 05572879 frs-core:MotorVehicles 2024-09-30 05572879 frs-core:MotorVehicles 2023-10-01 2024-09-30 05572879 frs-core:MotorVehicles 2023-09-30 05572879 frs-core:PlantMachinery 2024-09-30 05572879 frs-core:PlantMachinery 2023-10-01 2024-09-30 05572879 frs-core:PlantMachinery 2023-09-30 05572879 frs-core:WithinOneYear 2024-09-30 05572879 frs-core:ShareCapital 2024-09-30 05572879 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 05572879 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05572879 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 05572879 frs-bus:SmallEntities 2023-10-01 2024-09-30 05572879 frs-bus:Audited 2023-10-01 2024-09-30 05572879 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 05572879 frs-bus:Director1 2023-10-01 2024-09-30 05572879 frs-bus:Director2 2023-10-01 2024-09-30 05572879 frs-bus:Director3 2023-10-01 2024-09-30 05572879 frs-bus:Director4 2023-10-01 2024-09-30 05572879 frs-bus:Director5 2023-10-01 2024-09-30 05572879 frs-bus:Director6 2023-10-01 2024-09-30 05572879 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 05572879 frs-countries:EnglandWales 2023-10-01 2024-09-30 05572879 2022-09-30 05572879 2023-09-30 05572879 2022-10-01 2023-09-30 05572879 frs-core:CurrentFinancialInstruments 2023-09-30 05572879 frs-core:Non-currentFinancialInstruments 2023-09-30 05572879 frs-core:BetweenOneFiveYears 2023-09-30 05572879 frs-core:WithinOneYear 2023-09-30 05572879 frs-core:ShareCapital 2023-09-30 05572879 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 05572879
Bell Plantation (Garden Centre) Limited
Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05572879
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 753,406 863,424
753,406 863,424
CURRENT ASSETS
Stocks 5 967,106 920,902
Debtors 6 115,732 212,098
Cash at bank and in hand 541,410 495,074
1,624,248 1,628,074
Creditors: Amounts Falling Due Within One Year 7 (884,691 ) (911,171 )
NET CURRENT ASSETS (LIABILITIES) 739,557 716,903
TOTAL ASSETS LESS CURRENT LIABILITIES 1,492,963 1,580,327
Creditors: Amounts Falling Due After More Than One Year 8 (209,994 ) (357,753 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (73,996 ) (95,465 )
NET ASSETS 1,208,973 1,127,109
CAPITAL AND RESERVES
Called up share capital 10 101 101
Profit and Loss Account 1,208,872 1,127,008
SHAREHOLDERS' FUNDS 1,208,973 1,127,109
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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 F R Warren
Director
27 March 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Bell Plantation (Garden Centre) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05572879 . The registered office is Bell Plantation (Garden Centre) Ltd, Watling Street, Towcester, NN12 6GX.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily appparent from other sources. The estimates and assoicated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2.4. Turnover
Turnover comprises revenue from the garden centre, cafe and play barn and is measured at the fair value of the consideration received or receivable for the goods and services provided in the normal course of business, net of returns, Value Added Tax, other sales taxes and discounts.
Sale of goods
Sale of goods are recognised at the point of sale to the customer when the Company has transferred the significant risks and rewards of ownership to the buyer. 
Rendering of services
Turnover for use of the play barn and other events is recognised when the event occurs.
2.5. 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:
Leasehold 4% - 10% straight line
Plant & Machinery 20% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings Straight line over 7 years
Computer Equipment 20% straight line
2.6. 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.
2.7. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
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2.8. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 77 (2023: 74)
77 74
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2023 428,962 220,770 65,492 578,366
Additions - 7,636 - 53,519
As at 30 September 2024 428,962 228,406 65,492 631,885
Depreciation
As at 1 October 2023 73,970 158,690 41,308 256,787
Provided during the period 17,146 44,865 15,946 72,493
As at 30 September 2024 91,116 203,555 57,254 329,280
Net Book Value
As at 30 September 2024 337,846 24,851 8,238 302,605
As at 1 October 2023 354,992 62,080 24,184 321,579
Computer Equipment Total
£ £
Cost
As at 1 October 2023 196,198 1,489,788
Additions 8,431 69,586
As at 30 September 2024 204,629 1,559,374
...CONTINUED
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Page 5
Depreciation
As at 1 October 2023 95,609 626,364
Provided during the period 29,154 179,604
As at 30 September 2024 124,763 805,968
Net Book Value
As at 30 September 2024 79,866 753,406
As at 1 October 2023 100,589 863,424
5. Stocks
2024 2023
£ £
Stock 967,106 920,902
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 53
Amounts owed by group undertakings 32,469 131,742
Other debtors 83,263 80,303
115,732 212,098
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,187 10,048
Trade creditors 413,264 519,258
Bank loans and overdrafts 139,750 130,377
Other creditors 50,284 74,310
Taxation and social security 277,206 177,178
884,691 911,171
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 4,187
Bank loans 209,994 353,566
209,994 357,753
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,187 10,048
Later than one year and not later than five years - 4,187
4,187 14,235
4,187 14,235
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 101 101
11. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
12. Audit Information
The auditor's report on the accounts of Bell Plantation (Garden Centre) Limited for the year ended 30 September 2024 was unqualified.
The auditor's report was signed by Mr K R Witchell (Senior Statutory Auditor) for and on behalf of KRW Accountants Limited , Statutory Auditor.
KRW Accountants Limited
The Mill
Pury Hill Business Park
Alderton Road
Towcester
NN12 7LS
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