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 SC450548 Mr ALAN ROBERTSON Ms Caroline Murphy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC450548 2024-03-31 SC450548 2025-03-31 SC450548 2024-04-01 2025-03-31 SC450548 frs-core:CurrentFinancialInstruments 2025-03-31 SC450548 frs-core:Non-currentFinancialInstruments 2025-03-31 SC450548 frs-core:BetweenOneFiveYears 2025-03-31 SC450548 frs-core:ComputerEquipment 2025-03-31 SC450548 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC450548 frs-core:ComputerEquipment 2024-03-31 SC450548 frs-core:FurnitureFittings 2025-03-31 SC450548 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC450548 frs-core:FurnitureFittings 2024-03-31 SC450548 frs-core:NetGoodwill 2025-03-31 SC450548 frs-core:NetGoodwill 2024-04-01 2025-03-31 SC450548 frs-core:NetGoodwill 2024-03-31 SC450548 frs-core:MotorVehicles 2025-03-31 SC450548 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC450548 frs-core:MotorVehicles 2024-03-31 SC450548 frs-core:PlantMachinery 2025-03-31 SC450548 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC450548 frs-core:PlantMachinery 2024-03-31 SC450548 frs-core:WithinOneYear 2025-03-31 SC450548 frs-core:ShareCapital 2025-03-31 SC450548 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC450548 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC450548 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC450548 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC450548 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC450548 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC450548 frs-bus:Director1 2024-04-01 2025-03-31 SC450548 frs-bus:Director2 2024-04-01 2025-03-31 SC450548 frs-countries:Scotland 2024-04-01 2025-03-31 SC450548 2023-03-31 SC450548 2024-03-31 SC450548 2023-04-01 2024-03-31 SC450548 frs-core:CurrentFinancialInstruments 2024-03-31 SC450548 frs-core:Non-currentFinancialInstruments 2024-03-31 SC450548 frs-core:BetweenOneFiveYears 2024-03-31 SC450548 frs-core:WithinOneYear 2024-03-31 SC450548 frs-core:ShareCapital 2024-03-31 SC450548 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC450548
ROBERTSONS TREE CARE LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
Cathedral Accounting Services
35 Montgomery Crescent
Dunblane
FK15 9FB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC450548
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 1,077
Tangible Assets 5 282,585 292,374
282,585 293,451
CURRENT ASSETS
Debtors 6 104,869 132,293
Cash at bank and in hand 82,070 47,791
186,939 180,084
Creditors: Amounts Falling Due Within One Year 7 (168,833 ) (116,910 )
NET CURRENT ASSETS (LIABILITIES) 18,106 63,174
TOTAL ASSETS LESS CURRENT LIABILITIES 300,691 356,625
Creditors: Amounts Falling Due After More Than One Year 8 (164,296 ) (199,390 )
NET ASSETS 136,395 157,235
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 136,295 157,135
SHAREHOLDERS' FUNDS 136,395 157,235
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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
Mr ALAN ROBERTSON
Director
6 June 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
ROBERTSONS TREE CARE LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC450548 . The registered office is 9 DUMYAT ROAD, STIRLING, FK9 5HA.
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. 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 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 25.0% Straight line
Motor Vehicles 25.0% Straight line
Fixtures & Fittings 33.3% Straight line
Computer Equipment 33.3% Straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.6. 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 year 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. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
Manufacturing 15 12
17 14
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 10,752
As at 31 March 2025 10,752
Amortisation
As at 1 April 2024 9,675
Provided during the period 1,077
As at 31 March 2025 10,752
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 1,077
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 415,994 364,244 13,830 3,184 797,252
Additions 65,526 56,460 5,753 - 127,739
Disposals (12,030 ) (25,250 ) - - (37,280 )
As at 31 March 2025 469,490 395,454 19,583 3,184 887,711
Depreciation
As at 1 April 2024 291,773 198,672 12,753 1,680 504,878
Provided during the period 74,240 61,380 944 674 137,238
Disposals (11,740 ) (25,250 ) - - (36,990 )
As at 31 March 2025 354,273 234,802 13,697 2,354 605,126
Net Book Value
As at 31 March 2025 115,217 160,652 5,886 830 282,585
As at 1 April 2024 124,221 165,572 1,077 1,504 292,374
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 104,869 122,858
Other debtors - 4,000
Directors' loan accounts - 5,435
104,869 132,293
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 76,638 65,302
Trade creditors 20,876 6,603
Bank loans and overdrafts 4,167 4,167
Corporation tax 23,012 4,967
Other taxes and social security 8,149 7,316
VAT 28,573 24,048
Accruals and deferred income 4,317 4,507
Directors' loan accounts 3,101 -
168,833 116,910
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 142,145 169,298
Bank loans 22,151 30,092
164,296 199,390
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 76,638 65,302
Later than one year and not later than five years 142,145 169,298
218,783 234,600
218,783 234,600
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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