Acorah Software Products - Accounts Production 16.2.850 false true 28 February 2024 27 February 2023 false 29 February 2024 28 February 2025 28 February 2025 12440480 Mr Gordon Smyth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12440480 2024-02-28 12440480 2025-02-28 12440480 2024-02-29 2025-02-28 12440480 frs-core:CurrentFinancialInstruments 2025-02-28 12440480 frs-core:ComputerEquipment 2025-02-28 12440480 frs-core:ComputerEquipment 2024-02-29 2025-02-28 12440480 frs-core:ComputerEquipment 2024-02-28 12440480 frs-core:ShareCapital 2025-02-28 12440480 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 12440480 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 12440480 frs-bus:FilletedAccounts 2024-02-29 2025-02-28 12440480 frs-bus:SmallEntities 2024-02-29 2025-02-28 12440480 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 12440480 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 12440480 frs-bus:Director1 2024-02-29 2025-02-28 12440480 frs-bus:Director1 2024-02-28 12440480 frs-bus:Director1 2025-02-28 12440480 frs-countries:EnglandWales 2024-02-29 2025-02-28 12440480 2023-02-26 12440480 2024-02-28 12440480 2023-02-27 2024-02-28 12440480 frs-core:CurrentFinancialInstruments 2024-02-28 12440480 frs-core:ShareCapital 2024-02-28 12440480 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28
Registered number: 12440480
Flower Accounting Limited
Unaudited Financial Statements
For the Period 29 February 2024 to 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12440480
28 February 2025 28 February 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,457 3,402
2,457 3,402
CURRENT ASSETS
Debtors 5 107,290 5,969
Cash at bank and in hand 116,483 114,413
223,773 120,382
Creditors: Amounts Falling Due Within One Year 6 (84,202 ) (52,442 )
NET CURRENT ASSETS (LIABILITIES) 139,571 67,940
TOTAL ASSETS LESS CURRENT LIABILITIES 142,028 71,342
PROVISIONS FOR LIABILITIES
Deferred Taxation (637 ) (850 )
NET ASSETS 141,391 70,492
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 141,291 70,392
SHAREHOLDERS' FUNDS 141,391 70,492
Page 1
Page 2
For the period ending 28 February 2025 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 Gordon Smyth
Director
10/04/2025
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
Flower Accounting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12440480 . The registered office is 9-10 Cross Street, Preston, PR1 3LT.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Computer Equipment 25% Straight Line
2.4. 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. 
3. Average Number of Employees
Average number of employees, including directors, during the period was: 7 (2024: 5)
7 5
4. Tangible Assets
Computer Equipment
£
Cost
As at 29 February 2024 5,875
Additions 645
As at 28 February 2025 6,520
Depreciation
As at 29 February 2024 2,473
Provided during the period 1,590
As at 28 February 2025 4,063
Net Book Value
As at 28 February 2025 2,457
As at 29 February 2024 3,402
Page 3
Page 4
5. Debtors
28 February 2025 28 February 2024
£ £
Due within one year
Trade debtors 10,986 3,842
Prepayments and accrued income 1,302 2,127
Other debtors 11,228 -
Director's loan account 83,774 -
107,290 5,969
6. Creditors: Amounts Falling Due Within One Year
28 February 2025 28 February 2024
£ £
Corporation tax 50,125 43,717
Other taxes and social security 4,260 1,484
VAT 28,742 2,145
Other creditors 1,075 -
Director's loan account - 5,096
84,202 52,442
7. Share Capital
28 February 2025 28 February 2024
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 29 February 2024 Amounts advanced Amounts repaid Amounts written off As at 28 February 2025
£ £ £ £ £
Mr Gordon Smyth (5,096 ) 88,870 - - 83,774
Page 4