Acorah Software Products - Accounts Production 16.1.300 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 11558748 Mr Julian Graham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11558748 2023-12-31 11558748 2024-12-31 11558748 2024-01-01 2024-12-31 11558748 frs-core:CurrentFinancialInstruments 2024-12-31 11558748 frs-core:ComputerEquipment 2024-12-31 11558748 frs-core:ComputerEquipment 2024-01-01 2024-12-31 11558748 frs-core:ComputerEquipment 2023-12-31 11558748 frs-core:MotorVehicles 2024-12-31 11558748 frs-core:MotorVehicles 2024-01-01 2024-12-31 11558748 frs-core:MotorVehicles 2023-12-31 11558748 frs-core:ShareCapital 2024-12-31 11558748 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11558748 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11558748 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11558748 frs-bus:SmallEntities 2024-01-01 2024-12-31 11558748 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11558748 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11558748 frs-bus:Director1 2024-01-01 2024-12-31 11558748 frs-countries:EnglandWales 2024-01-01 2024-12-31 11558748 2022-12-31 11558748 2023-12-31 11558748 2023-01-01 2023-12-31 11558748 frs-core:CurrentFinancialInstruments 2023-12-31 11558748 frs-core:ShareCapital 2023-12-31 11558748 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 11558748
Horizon Building and Landscapes Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Merranti Figures Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11558748
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,836 9,466
17,836 9,466
CURRENT ASSETS
Debtors 5 (2,016 ) (2,016 )
Cash at bank and in hand 24,338 15,008
22,322 12,992
Creditors: Amounts Falling Due Within One Year 6 (58,233 ) (50,961 )
NET CURRENT ASSETS (LIABILITIES) (35,911 ) (37,969 )
TOTAL ASSETS LESS CURRENT LIABILITIES (18,075 ) (28,503 )
NET LIABILITIES (18,075 ) (28,503 )
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (18,175 ) (28,603 )
SHAREHOLDERS' FUNDS (18,075) (28,503)
Page 1
Page 2
For the year ending 31 December 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 Julian Graham
Director
18 March 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Horizon Building and Landscapes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11558748 . The registered office is Figures House, 24 Brighton Road, Salfords, Surrey, RH1 5BX.
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. 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.
2.4. 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:
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on cost
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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Page 4
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 28,320 317 28,637
Additions 17,000 - 17,000
Disposals (11,310 ) - (11,310 )
As at 31 December 2024 34,010 317 34,327
Depreciation
As at 1 January 2024 18,854 317 19,171
Provided during the period 5,946 - 5,946
Disposals (8,626 ) - (8,626 )
As at 31 December 2024 16,174 317 16,491
Net Book Value
As at 31 December 2024 17,836 - 17,836
As at 1 January 2024 9,466 - 9,466
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors (2,016 ) (2,016 )
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 22,471 19,362
Other creditors 9,245 21,979
Taxation and social security 26,517 9,620
58,233 50,961
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