Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07457070 Mr K D Feather true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07457070 2024-03-31 07457070 2025-03-31 07457070 2024-04-01 2025-03-31 07457070 frs-core:CurrentFinancialInstruments 2025-03-31 07457070 frs-core:FurnitureFittings 2025-03-31 07457070 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07457070 frs-core:FurnitureFittings 2024-03-31 07457070 frs-core:NetGoodwill 2025-03-31 07457070 frs-core:NetGoodwill 2024-04-01 2025-03-31 07457070 frs-core:NetGoodwill 2024-03-31 07457070 frs-core:MotorVehicles 2025-03-31 07457070 frs-core:MotorVehicles 2024-04-01 2025-03-31 07457070 frs-core:MotorVehicles 2024-03-31 07457070 frs-core:PlantMachinery 2025-03-31 07457070 frs-core:PlantMachinery 2024-04-01 2025-03-31 07457070 frs-core:PlantMachinery 2024-03-31 07457070 frs-core:ShareCapital 2025-03-31 07457070 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07457070 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07457070 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07457070 frs-bus:SmallEntities 2024-04-01 2025-03-31 07457070 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07457070 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07457070 1 2024-04-01 2025-03-31 07457070 frs-bus:Director1 2024-04-01 2025-03-31 07457070 frs-bus:Director1 2024-03-31 07457070 frs-bus:Director1 2025-03-31 07457070 frs-countries:EnglandWales 2024-04-01 2025-03-31 07457070 2023-03-31 07457070 2024-03-31 07457070 2023-04-01 2024-03-31 07457070 frs-core:CurrentFinancialInstruments 2024-03-31 07457070 frs-core:ShareCapital 2024-03-31 07457070 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07457070
KDF Landscapes Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 07457070
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 42,461 56,145
42,461 56,145
CURRENT ASSETS
Debtors 6 93,318 105,638
Cash at bank and in hand 248,269 200,162
341,587 305,800
Creditors: Amounts Falling Due Within One Year 7 (57,620 ) (78,257 )
NET CURRENT ASSETS (LIABILITIES) 283,967 227,543
TOTAL ASSETS LESS CURRENT LIABILITIES 326,428 283,688
PROVISIONS FOR LIABILITIES
Deferred Taxation (622 ) (1,849 )
NET ASSETS 325,806 281,839
CAPITAL AND RESERVES
Called up share capital 100 100
Income Statement 325,706 281,739
SHAREHOLDERS' FUNDS 325,806 281,839
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 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 Income Statement.
On behalf of the board
Mr K D Feather
Director
23/05/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
KDF Landscapes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07457070 . The registered office is 15 Ellison Grove, Eastburn, Keighley, West Yorkshire, BD20 8DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Turnover is invoiced and recognised on completion of the work undertaken
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 income statement over its estimated economic life 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:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.


2.6. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.

Page 2
Page 3
2.7. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 66,710
As at 31 March 2025 66,710
Amortisation
As at 1 April 2024 66,710
As at 31 March 2025 66,710
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 11,566 89,625 4,635 105,826
As at 31 March 2025 11,566 89,625 4,635 105,826
Depreciation
As at 1 April 2024 7,883 38,806 2,992 49,681
Provided during the period 563 12,706 415 13,684
As at 31 March 2025 8,446 51,512 3,407 63,365
Net Book Value
As at 31 March 2025 3,120 38,113 1,228 42,461
As at 1 April 2024 3,683 50,819 1,643 56,145
Page 3
Page 4
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 78,527 93,164
Prepayments and accrued income 3,128 2,657
Director's loan account 11,663 9,817
93,318 105,638
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 12,020 33,663
Corporation tax 19,974 16,829
Other taxes and social security 313 479
VAT 18,168 22,622
Other creditors 5,155 2,674
Accruals and deferred income 1,990 1,990
57,620 78,257
8. Directors Advances, Credits and Guarantees
Included within other debtors is following loan to the director:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Kevin Feather 9,817 35,381 (33,135 ) - 11,663
The above loan is interest free and repayable on demand.
9. Related Party Transactions
During the year, dividends of £21,900 (2024 - £27,500) were paid to Mr K D Feather.
10. Ultimate Controlling Party
The company is under the control of Mr K D Feather, who is interested in 100% of the company's issued share capital.
Page 4