Acorah Software Products - Accounts Production 16.4.660 false true false 26 May 2024 31 May 2025 31 May 2025 15744255 Mr Lewis Coleman Mr Filip Sienkiewicz iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15744255 2024-05-25 15744255 2025-05-31 15744255 2024-05-26 2025-05-31 15744255 frs-core:CurrentFinancialInstruments 2025-05-31 15744255 frs-core:MotorVehicles 2025-05-31 15744255 frs-core:MotorVehicles 2024-05-26 2025-05-31 15744255 frs-core:MotorVehicles 2024-05-25 15744255 frs-core:PlantMachinery 2025-05-31 15744255 frs-core:PlantMachinery 2024-05-26 2025-05-31 15744255 frs-core:PlantMachinery 2024-05-25 15744255 frs-core:ShareCapital 2025-05-31 15744255 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 15744255 frs-bus:PrivateLimitedCompanyLtd 2024-05-26 2025-05-31 15744255 frs-bus:FilletedAccounts 2024-05-26 2025-05-31 15744255 frs-bus:SmallEntities 2024-05-26 2025-05-31 15744255 frs-bus:AuditExempt-NoAccountantsReport 2024-05-26 2025-05-31 15744255 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-26 2025-05-31 15744255 frs-bus:Director1 2024-05-26 2025-05-31 15744255 frs-bus:Director1 2024-05-25 15744255 frs-bus:Director1 2025-05-31 15744255 frs-bus:Director2 2024-05-26 2025-05-31 15744255 frs-bus:Director2 2024-05-25 15744255 frs-bus:Director2 2025-05-31 15744255 frs-countries:EnglandWales 2024-05-26 2025-05-31
Registered number: 15744255
Fine Pruning Tree Surgery Ltd
Financial Statements
For The Year Ended 31 May 2025
Cavendish Accountants
Chartered Certified Accountants
CP House
Otterspool Way
Watford
Hertfordshire
WD25 8HR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 15744255
2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 22,949
22,949
CURRENT ASSETS
Cash at bank and in hand 7,958
7,958
Creditors: Amounts Falling Due Within One Year 5 (27,037 )
NET CURRENT ASSETS (LIABILITIES) (19,079 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,870
NET ASSETS 3,870
CAPITAL AND RESERVES
Called up share capital 6 2
Profit and Loss Account 3,868
SHAREHOLDERS' FUNDS 3,870
Page 1
Page 2
For the year ending 31 May 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 Lewis Coleman
Director
10th July 2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Fine Pruning Tree Surgery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15744255 . The registered office is 76 Evans Wharf, Hemel Hempstead, Hertfordshire, HP3 9WN.
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 25% Reducing balance
Motor Vehicles 25% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL
-
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 26 May 2024 - - -
Additions 14,865 16,000 30,865
As at 31 May 2025 14,865 16,000 30,865
Depreciation
As at 26 May 2024 - - -
Provided during the period 4,716 3,200 7,916
As at 31 May 2025 4,716 3,200 7,916
Net Book Value
As at 31 May 2025 10,149 12,800 22,949
As at 26 May 2024 - - -
5. Creditors: Amounts Falling Due Within One Year
2025
£
Accruals and deferred income 1,050
Directors' loan accounts 25,987
27,037
6. Share Capital
2025
£
Allotted, Called up and fully paid 2
7. Directors Advances, Credits and Guarantees
Included within creditors are the following loans from directors:
As at 26 May 2024 Amounts advanced Amounts repaid Amounts written off As at 31 May 2025
£ £ £ £ £
Mr Lewis Coleman - - - - 3,296
Mr Filip Sienkiewicz - - - - 22,691
The above loan is unsecured, interest free and repayable on demand.
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