Acorah Software Products - Accounts Production 16.4.675 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 10262400 Mr. Christopher Mosley Mrs Kate Mosley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10262400 2023-07-31 10262400 2024-07-31 10262400 2023-08-01 2024-07-31 10262400 frs-core:CurrentFinancialInstruments 2024-07-31 10262400 frs-core:Non-currentFinancialInstruments 2024-07-31 10262400 frs-core:FurnitureFittings 2024-07-31 10262400 frs-core:FurnitureFittings 2023-08-01 2024-07-31 10262400 frs-core:FurnitureFittings 2023-07-31 10262400 frs-core:ShareCapital 2024-07-31 10262400 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 10262400 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 10262400 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 10262400 frs-bus:SmallEntities 2023-08-01 2024-07-31 10262400 frs-bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 10262400 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 10262400 frs-bus:Director1 2023-08-01 2024-07-31 10262400 frs-bus:Director2 2023-08-01 2024-07-31 10262400 frs-countries:EnglandWales 2023-08-01 2024-07-31 10262400 2022-07-31 10262400 2023-07-31 10262400 2022-08-01 2023-07-31 10262400 frs-core:CurrentFinancialInstruments 2023-07-31 10262400 frs-core:Non-currentFinancialInstruments 2023-07-31 10262400 frs-core:ShareCapital 2023-07-31 10262400 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 10262400
Garden Press Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
PAH Accounting
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Garden Press Ltd for the year ended 31 July 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Garden Press Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Garden Press Ltd , as a body, in accordance with the terms of our engagement letter dated 23 March 2018. Our work has been undertaken solely to prepare for your approval the accounts of Garden Press Ltd and state those matters that we have agreed to state to the directors of Garden Press Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Garden Press Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Garden Press Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Garden Press Ltd . You consider that Garden Press Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Garden Press Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
PAH Accounting
29 July 2025
PAH Accounting
FCCA
Unit 2 The Pound
Coate
Devizes
SN10 3LG
Page 1
Page 2
Balance Sheet
Registered number: 10262400
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,151 18,869
14,151 18,869
CURRENT ASSETS
Debtors 5 43,227 15,549
Cash at bank and in hand 5,742 968
48,969 16,517
Creditors: Amounts Falling Due Within One Year 6 (131,978 ) (88,959 )
NET CURRENT ASSETS (LIABILITIES) (83,009 ) (72,442 )
TOTAL ASSETS LESS CURRENT LIABILITIES (68,858 ) (53,573 )
Creditors: Amounts Falling Due After More Than One Year 7 (25,771 ) (34,616 )
NET LIABILITIES (94,629 ) (88,189 )
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account (94,829 ) (88,389 )
SHAREHOLDERS' FUNDS (94,629) (88,189)
Page 2
Page 3
For the year ending 31 July 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. Christopher Mosley
Director
29 July 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Garden Press Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10262400 . The registered office is The Headmasters House Faulkners Lane, Mobberley, Knutsford, WA16 7RJ.
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:
Fixtures & Fittings 20% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 8)
3 8
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2023 42,309
As at 31 July 2024 42,309
Depreciation
As at 1 August 2023 23,440
Provided during the period 4,718
As at 31 July 2024 28,158
Net Book Value
As at 31 July 2024 14,151
As at 1 August 2023 18,869
Page 4
Page 5
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 40,239 12,373
Prepayments and accrued income 2,988 2,988
VAT - 188
43,227 15,549
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 37,229 1,434
Bank loans and overdrafts 65 65
Other loans 10,286 10,732
Other taxes and social security 7,952 289
VAT 16,078 -
Accruals and deferred income 360 360
Directors' loan accounts 60,008 76,079
131,978 88,959
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 25,771 34,616
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
Page 5