Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 07440122 Mr Etienne Swarts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07440122 2023-12-31 07440122 2024-12-31 07440122 2024-01-01 2024-12-31 07440122 frs-core:CurrentFinancialInstruments 2024-12-31 07440122 frs-core:Non-currentFinancialInstruments 2024-12-31 07440122 frs-core:BetweenOneFiveYears 2024-12-31 07440122 frs-core:ComputerEquipment 2024-12-31 07440122 frs-core:ComputerEquipment 2024-01-01 2024-12-31 07440122 frs-core:ComputerEquipment 2023-12-31 07440122 frs-core:FurnitureFittings 2024-12-31 07440122 frs-core:FurnitureFittings 2024-01-01 2024-12-31 07440122 frs-core:FurnitureFittings 2023-12-31 07440122 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 07440122 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07440122 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 07440122 frs-core:MotorVehicles 2024-12-31 07440122 frs-core:MotorVehicles 2024-01-01 2024-12-31 07440122 frs-core:MotorVehicles 2023-12-31 07440122 frs-core:PlantMachinery 2024-12-31 07440122 frs-core:PlantMachinery 2024-01-01 2024-12-31 07440122 frs-core:PlantMachinery 2023-12-31 07440122 frs-core:WithinOneYear 2024-12-31 07440122 frs-core:ShareCapital 2024-12-31 07440122 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07440122 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07440122 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07440122 frs-bus:SmallEntities 2024-01-01 2024-12-31 07440122 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07440122 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07440122 frs-bus:Director1 2024-01-01 2024-12-31 07440122 frs-countries:EnglandWales 2024-01-01 2024-12-31 07440122 2022-12-31 07440122 2023-12-31 07440122 2023-01-01 2023-12-31 07440122 frs-core:CurrentFinancialInstruments 2023-12-31 07440122 frs-core:Non-currentFinancialInstruments 2023-12-31 07440122 frs-core:BetweenOneFiveYears 2023-12-31 07440122 frs-core:WithinOneYear 2023-12-31 07440122 frs-core:ShareCapital 2023-12-31 07440122 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07440122
Greenlight Environmental Consultancy Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07440122
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 106,908 91,529
106,908 91,529
CURRENT ASSETS
Debtors 5 170,410 123,665
Investments 6 - 48,546
Cash at bank and in hand 57,113 46,329
227,523 218,540
Creditors: Amounts Falling Due Within One Year 7 (76,755 ) (92,959 )
NET CURRENT ASSETS (LIABILITIES) 150,768 125,581
TOTAL ASSETS LESS CURRENT LIABILITIES 257,676 217,110
Creditors: Amounts Falling Due After More Than One Year 8 (25,579 ) (31,159 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (23,938 ) (21,196 )
NET ASSETS 208,159 164,755
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 208,059 164,655
SHAREHOLDERS' FUNDS 208,159 164,755
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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 Etienne Swarts
Director
27/03/2025
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Greenlight Environmental Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07440122 . The registered office is Georgian House, 34 Thoroughfare, Halesworth, Suffolk, IP19 8AP.
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 20 Yrs Straight Line
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% 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 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: 6 (2023: 6)
6 6
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2024 17,911 83,793 79,258 9,164
Additions - 18,758 17,037 -
As at 31 December 2024 17,911 102,551 96,295 9,164
Depreciation
As at 1 January 2024 8,960 56,165 29,928 8,221
Provided during the period 896 9,152 13,398 234
As at 31 December 2024 9,856 65,317 43,326 8,455
Net Book Value
As at 31 December 2024 8,055 37,234 52,969 709
As at 1 January 2024 8,951 27,628 49,330 943
Computer Equipment Total
£ £
Cost
As at 1 January 2024 19,544 209,670
Additions 5,177 40,972
As at 31 December 2024 24,721 250,642
Depreciation
As at 1 January 2024 14,867 118,141
Provided during the period 1,913 25,593
As at 31 December 2024 16,780 143,734
Net Book Value
As at 31 December 2024 7,941 106,908
As at 1 January 2024 4,677 91,529
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 45,809 29,712
Prepayments and accrued income 5,836 2,778
51,645 32,490
Due after more than one year
Other debtors 118,765 91,175
170,410 123,665
6. Current Asset Investments
2024 2023
£ £
Listed investments - 48,546
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 12,385 10,944
Bank loans and overdrafts 10,355 10,103
Corporation tax 26,935 27,352
VAT 23,632 17,366
Other creditors - 1,651
Accruals and deferred income 1,627 1,573
Director's loan account 1,821 23,970
76,755 92,959
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 19,935 15,287
Bank loans 5,644 15,872
25,579 31,159
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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 12,385 10,944
Later than one year and not later than five years 19,935 15,287
32,320 26,231
32,320 26,231
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
Included in other debtors are amounts owed to Greenlight Industrial PVT Ltd, a company which Etienne Swarts holds a controlling interest. At the balance sheet date the total outstanding is £118,765.30 (2023 £90,915.47), and is interest free and repayable on demand. 
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