Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 04899861 Mr Michael Collins Mr David Collins Mr Julie Collins Mr Julie Collins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04899861 2023-10-31 04899861 2024-10-31 04899861 2023-11-01 2024-10-31 04899861 frs-core:CurrentFinancialInstruments 2024-10-31 04899861 frs-core:Non-currentFinancialInstruments 2024-10-31 04899861 frs-core:FurnitureFittings 2024-10-31 04899861 frs-core:FurnitureFittings 2023-11-01 2024-10-31 04899861 frs-core:FurnitureFittings 2023-10-31 04899861 frs-core:NetGoodwill 2024-10-31 04899861 frs-core:NetGoodwill 2023-10-31 04899861 frs-core:MotorVehicles 2024-10-31 04899861 frs-core:MotorVehicles 2023-11-01 2024-10-31 04899861 frs-core:MotorVehicles 2023-10-31 04899861 frs-core:PlantMachinery 2024-10-31 04899861 frs-core:PlantMachinery 2023-11-01 2024-10-31 04899861 frs-core:PlantMachinery 2023-10-31 04899861 frs-core:ShareCapital 2024-10-31 04899861 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 04899861 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 04899861 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 04899861 frs-bus:SmallEntities 2023-11-01 2024-10-31 04899861 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 04899861 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 04899861 frs-bus:Director1 2023-11-01 2024-10-31 04899861 frs-bus:Director2 2023-11-01 2024-10-31 04899861 frs-bus:Director3 2023-11-01 2024-10-31 04899861 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 04899861 frs-countries:EnglandWales 2023-11-01 2024-10-31 04899861 2022-10-31 04899861 2023-10-31 04899861 2022-11-01 2023-10-31 04899861 frs-core:CurrentFinancialInstruments 2023-10-31 04899861 frs-core:Non-currentFinancialInstruments 2023-10-31 04899861 frs-core:ShareCapital 2023-10-31 04899861 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 04899861
Collins Landscapes Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04899861
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 187,690 195,273
187,690 195,273
CURRENT ASSETS
Stocks 6 33,543 37,270
Debtors 7 103,007 82,452
136,550 119,722
Creditors: Amounts Falling Due Within One Year 8 (88,803 ) (137,439 )
NET CURRENT ASSETS (LIABILITIES) 47,747 (17,717 )
TOTAL ASSETS LESS CURRENT LIABILITIES 235,437 177,556
Creditors: Amounts Falling Due After More Than One Year 9 (122,950 ) (45,401 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (46,923 ) (48,931 )
NET ASSETS 65,564 83,224
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 65,464 83,124
SHAREHOLDERS' FUNDS 65,564 83,224
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For the year ending 31 October 2024 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 David Collins
Director
28 January 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Collins Landscapes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04899861 . The registered office is Unit 2, Hammond Court, Stockport, Cheshire, SK4 1PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the 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 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, 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 10% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 10% reducing balance
2.4. 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.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2023: 14)
14 14
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2023 120,000
As at 31 October 2024 120,000
Amortisation
As at 1 November 2023 120,000
As at 31 October 2024 120,000
Net Book Value
As at 31 October 2024 -
As at 1 November 2023 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2023 233,190 232,261 35,242 500,693
Additions 7,404 34,500 - 41,904
Disposals - (58,159 ) - (58,159 )
As at 31 October 2024 240,594 208,602 35,242 484,438
Depreciation
As at 1 November 2023 160,100 122,683 22,637 305,420
Provided during the period 7,479 32,033 1,261 40,773
Disposals - (49,445 ) - (49,445 )
As at 31 October 2024 167,579 105,271 23,898 296,748
Net Book Value
As at 31 October 2024 73,015 103,331 11,344 187,690
As at 1 November 2023 73,090 109,578 12,605 195,273
6. Stocks
2024 2023
£ £
Finished goods 33,543 37,270
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 88,716 80,243
Other debtors 14,291 2,209
103,007 82,452
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 24,076 24,017
Bank loans and overdrafts 19,614 35,192
Other creditors 1,625 37,475
Taxation and social security 43,488 40,755
88,803 137,439
The bank loan is secured and the HP balances are secured against the assets they financed.
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9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 23,802 26,623
Bank loans 8,947 18,778
Other creditors 90,201 -
122,950 45,401
The bank loan is secured and the HP balances are secured against the assets they financed.
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