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 06147579 Mr David Vaughan Mrs Lorna Vaughan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06147579 2023-08-31 06147579 2024-08-31 06147579 2023-09-01 2024-08-31 06147579 frs-core:CurrentFinancialInstruments 2024-08-31 06147579 frs-core:Non-currentFinancialInstruments 2024-08-31 06147579 frs-core:BetweenOneFiveYears 2024-08-31 06147579 frs-core:ComputerEquipment 2024-08-31 06147579 frs-core:ComputerEquipment 2023-09-01 2024-08-31 06147579 frs-core:ComputerEquipment 2023-08-31 06147579 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-01 2024-08-31 06147579 frs-core:NetGoodwill 2024-08-31 06147579 frs-core:NetGoodwill 2023-09-01 2024-08-31 06147579 frs-core:NetGoodwill 2023-08-31 06147579 frs-core:MotorVehicles 2024-08-31 06147579 frs-core:MotorVehicles 2023-09-01 2024-08-31 06147579 frs-core:MotorVehicles 2023-08-31 06147579 frs-core:PlantMachinery 2024-08-31 06147579 frs-core:PlantMachinery 2023-09-01 2024-08-31 06147579 frs-core:PlantMachinery 2023-08-31 06147579 frs-core:WithinOneYear 2024-08-31 06147579 frs-core:ShareCapital 2024-08-31 06147579 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 06147579 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 06147579 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 06147579 frs-bus:SmallEntities 2023-09-01 2024-08-31 06147579 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 06147579 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 06147579 frs-bus:Director1 2023-09-01 2024-08-31 06147579 frs-bus:Director1 2023-08-31 06147579 frs-bus:Director1 2024-08-31 06147579 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 06147579 frs-countries:EnglandWales 2023-09-01 2024-08-31 06147579 2022-08-31 06147579 2023-08-31 06147579 2022-09-01 2023-08-31 06147579 frs-core:CurrentFinancialInstruments 2023-08-31 06147579 frs-core:Non-currentFinancialInstruments 2023-08-31 06147579 frs-core:BetweenOneFiveYears 2023-08-31 06147579 frs-core:WithinOneYear 2023-08-31 06147579 frs-core:ShareCapital 2023-08-31 06147579 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 06147579
The Green Company (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Edmonds Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06147579
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 192,669 105,597
192,669 105,597
CURRENT ASSETS
Stocks 6 2,000 2,000
Debtors 7 107,675 95,825
109,675 97,825
Creditors: Amounts Falling Due Within One Year 8 (144,525 ) (98,746 )
NET CURRENT ASSETS (LIABILITIES) (34,850 ) (921 )
TOTAL ASSETS LESS CURRENT LIABILITIES 157,819 104,676
Creditors: Amounts Falling Due After More Than One Year 9 (84,225 ) (41,169 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (36,607 ) (16,316 )
NET ASSETS 36,987 47,191
CAPITAL AND RESERVES
Called up share capital 12 4 4
Profit and Loss Account 36,983 47,187
SHAREHOLDERS' FUNDS 36,987 47,191
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 David Vaughan
Director
28/05/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Green Company (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06147579 . The registered office is Norton Cottages, 77 Hyde End Lane, Ryeish Green, Reading, Berkshire, RG7 1EY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial
Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small
Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost
convention.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,
value added tax and other sales taxes.
Revenue is recognised for the provision of services as the contractual activity progresses.
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 to profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less
any accumulated amortisation and any accumulated impairment losses.
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 25% on reducing balance
Motor Vehicles 20% on cost
Computer Equipment 33% on cost
2.6. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.7. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
2.8. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained
Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the statement of financial position date.
2.9. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: 10)
13 10
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4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 9,200
As at 31 August 2024 9,200
Amortisation
As at 1 September 2023 9,200
As at 31 August 2024 9,200
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 103,978 107,201 3,171 214,350
Additions 24,099 75,750 - 99,849
As at 31 August 2024 128,077 182,951 3,171 314,199
Depreciation
As at 1 September 2023 81,391 24,498 2,864 108,753
Provided during the period 7,484 5,050 243 12,777
As at 31 August 2024 88,875 29,548 3,107 121,530
Net Book Value
As at 31 August 2024 39,202 153,403 64 192,669
As at 1 September 2023 22,587 82,703 307 105,597
6. Stocks
2024 2023
£ £
Stock 2,000 2,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 107,148 95,825
Other debtors 527 -
107,675 95,825
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 47,077 13,513
Trade creditors 5,909 12,183
Bank loans and overdrafts 45,032 11,788
Other creditors 2,553 29,384
Taxation and social security 43,954 31,878
144,525 98,746
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 84,225 41,169
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 47,077 13,513
Later than one year and not later than five years 84,225 41,169
131,302 54,682
131,302 54,682
11. Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement
of financial position date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will
be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2024 2023
£ £
Other timing differences 36,607 16,316
12. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
Page 5
Page 6
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mr David Vaughan (32,014 ) 65,734 (33,193 ) - 527
The above loan is unsecured, interest free and repayable on demand.
Page 6