Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 05162769 Mr Christian Wilson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05162769 2023-08-31 05162769 2024-08-31 05162769 2023-09-01 2024-08-31 05162769 frs-core:CurrentFinancialInstruments 2024-08-31 05162769 frs-core:Non-currentFinancialInstruments 2024-08-31 05162769 frs-core:FurnitureFittings 2024-08-31 05162769 frs-core:FurnitureFittings 2023-09-01 2024-08-31 05162769 frs-core:FurnitureFittings 2023-08-31 05162769 frs-core:NetGoodwill 2024-08-31 05162769 frs-core:NetGoodwill 2023-09-01 2024-08-31 05162769 frs-core:NetGoodwill 2023-08-31 05162769 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 05162769 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 05162769 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 05162769 frs-core:PlantMachinery 2024-08-31 05162769 frs-core:PlantMachinery 2023-09-01 2024-08-31 05162769 frs-core:PlantMachinery 2023-08-31 05162769 frs-core:ShareCapital 2024-08-31 05162769 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 05162769 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 05162769 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 05162769 frs-bus:SmallEntities 2023-09-01 2024-08-31 05162769 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 05162769 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 05162769 frs-bus:Director1 2023-09-01 2024-08-31 05162769 frs-countries:EnglandWales 2023-09-01 2024-08-31 05162769 2022-08-31 05162769 2023-08-31 05162769 2022-09-01 2023-08-31 05162769 frs-core:CurrentFinancialInstruments 2023-08-31 05162769 frs-core:Non-currentFinancialInstruments 2023-08-31 05162769 frs-core:ShareCapital 2023-08-31 05162769 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 05162769
Kiwi Nurseries Limited
Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05162769
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 455,722 437,402
455,723 437,403
CURRENT ASSETS
Stocks 6 28,000 25,000
Debtors 7 10,722 13,847
Cash at bank and in hand 1,427,147 1,277,668
1,465,869 1,316,515
Creditors: Amounts Falling Due Within One Year 8 (93,548 ) (95,648 )
NET CURRENT ASSETS (LIABILITIES) 1,372,321 1,220,867
TOTAL ASSETS LESS CURRENT LIABILITIES 1,828,044 1,658,270
Creditors: Amounts Falling Due After More Than One Year 9 (37,076 ) (37,964 )
NET ASSETS 1,790,968 1,620,306
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 1,790,967 1,620,305
SHAREHOLDERS' FUNDS 1,790,968 1,620,306
Page 1
Page 2
For the year ending 31 August 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 Christian Wilson
Director
14/04/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kiwi Nurseries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05162769 . The registered office is Boundary Farm Cottage, Boundary Lane, Wrightington, Wigan, Lancashire, WN6 0YX.
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 represents amounts invoiced.
Income is recognised when it becomes due.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised over a period of 10 years.

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:
Freehold Not depreciated
Plant & Machinery 20% of wirtten down value
Fixtures & Fittings 10% of wrtten down value
2.5. Taxation

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.

No provision has been made where, in the director's opinion , the amount is not material to the compnay's financial position.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2023: 12)
12 12
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 32,800
As at 31 August 2024 32,800
Amortisation
As at 1 September 2023 32,799
As at 31 August 2024 32,799
Net Book Value
As at 31 August 2024 1
As at 1 September 2023 1
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2023 216,166 480,747 192,737 889,650
Additions - 60,201 19,132 79,333
Disposals - (32,940 ) - (32,940 )
As at 31 August 2024 216,166 508,008 211,869 936,043
Depreciation
As at 1 September 2023 - 292,826 159,422 452,248
Provided during the period - 49,624 5,245 54,869
Disposals - (26,796 ) - (26,796 )
As at 31 August 2024 - 315,654 164,667 480,321
Net Book Value
As at 31 August 2024 216,166 192,354 47,202 455,722
As at 1 September 2023 216,166 187,921 33,315 437,402
6. Stocks
2024 2023
£ £
Finished goods 28,000 25,000
Page 4
Page 5
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,603 891
Prepayments and accrued income 6,119 12,596
Other debtors - 360
10,722 13,847
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 17,259 23,393
Corporation tax 63,726 61,368
Accruals and deferred income 12,563 10,887
93,548 95,648
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Directors loan account 37,076 37,964
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
11. Related Party Transactions
On 1 July 2004 the company purchased the nursery business previously carried on by the director.
In connection with this purchase the directors made a loan to the company.
Since 1 January 2005 the company has rented land belonging to the director and used for the purpose of its business.
Rent is paid on normal commercial terms.

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