Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08033299 Mr James Primrose Mrs Katherine Primrose iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08033299 2024-03-31 08033299 2025-03-31 08033299 2024-04-01 2025-03-31 08033299 frs-core:CurrentFinancialInstruments 2025-03-31 08033299 frs-core:ComputerEquipment 2025-03-31 08033299 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08033299 frs-core:ComputerEquipment 2024-03-31 08033299 frs-core:MotorVehicles 2025-03-31 08033299 frs-core:MotorVehicles 2024-04-01 2025-03-31 08033299 frs-core:MotorVehicles 2024-03-31 08033299 frs-core:PlantMachinery 2025-03-31 08033299 frs-core:PlantMachinery 2024-04-01 2025-03-31 08033299 frs-core:PlantMachinery 2024-03-31 08033299 frs-core:ShareCapital 2025-03-31 08033299 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08033299 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08033299 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08033299 frs-bus:SmallEntities 2024-04-01 2025-03-31 08033299 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08033299 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08033299 frs-bus:Director1 2024-04-01 2025-03-31 08033299 frs-bus:Director2 2024-04-01 2025-03-31 08033299 frs-countries:EnglandWales 2024-04-01 2025-03-31 08033299 2023-03-31 08033299 2024-03-31 08033299 2023-04-01 2024-03-31 08033299 frs-core:CurrentFinancialInstruments 2024-03-31 08033299 frs-core:ShareCapital 2024-03-31 08033299 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08033299
Primrose Garden Maintenance Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Bourne and Bargery Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08033299
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,118 6,761
5,118 6,761
CURRENT ASSETS
Debtors 5 5,621 10,343
Cash at bank and in hand 13,824 16,099
19,445 26,442
Creditors: Amounts Falling Due Within One Year 6 (9,795 ) (15,899 )
NET CURRENT ASSETS (LIABILITIES) 9,650 10,543
TOTAL ASSETS LESS CURRENT LIABILITIES 14,768 17,304
NET ASSETS 14,768 17,304
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 14,766 17,302
SHAREHOLDERS' FUNDS 14,768 17,304
Page 1
Page 2
For the year ending 31 March 2025 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
Mrs Katherine Primrose
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
Primrose Garden Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08033299 . The registered office is 7 Withies Park, Midsomer Norton, Radstock, BA3 2NU.
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:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% Straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 3 4
4 5
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 12,622 69,440 - 82,062
Additions - - 832 832
Disposals - (16,495 ) - (16,495 )
As at 31 March 2025 12,622 52,945 832 66,399
Depreciation
As at 1 April 2024 10,741 64,560 - 75,301
Provided during the period 282 987 277 1,546
Disposals - (15,566 ) - (15,566 )
As at 31 March 2025 11,023 49,981 277 61,281
Net Book Value
As at 31 March 2025 1,599 2,964 555 5,118
As at 1 April 2024 1,881 4,880 - 6,761
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,621 10,343
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 1,692 4,406
VAT 942 1,729
Accruals and deferred income 925 900
Directors' loan accounts 6,236 8,864
9,795 15,899
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Directors Advances, Credits and Guarantees
Page 4
Page 5
Dividends paid to directors
2025 2024
£ £
Mrs Katherine Primrose 500 1,000
Mr James Primrose 500 1,000
Page 5