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Registered number: 01625322
F.D. Greenly and Sons Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—8
Page 1
Company Information
Director Mr Nicholas Greenly
Company Number 01625322
Registered Office 48 Chapel Lane
Navenby
Lincoln
Lincs
LN5 0ER
Accountants Chris Rooke Management Limited
F.M.A.A.T.
Greetwell Place
2 Lime Kiln Way
Lincoln
Lincolnshire
LN2 4US
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Page 2
Accountant's Report
Report of the Accountant to the director of F.D. Greenly and Sons Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 June 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Mr CF Rooke
11th August 2025
Chris Rooke Management Limited
F.M.A.A.T.
Greetwell Place
2 Lime Kiln Way
Lincoln
Lincolnshire
LN2 4US
Page 2
Page 3
Balance Sheet
Registered number: 01625322
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 146,812 208,903
146,812 208,903
CURRENT ASSETS
Debtors 5 1,418 182,989
Cash at bank and in hand 305,226 235,193
306,644 418,182
Creditors: Amounts Falling Due Within One Year 6 (6,658 ) (120,692 )
NET CURRENT ASSETS (LIABILITIES) 299,986 297,490
TOTAL ASSETS LESS CURRENT LIABILITIES 446,798 506,393
Creditors: Amounts Falling Due After More Than One Year 7 - (12,032 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (35,598 )
NET ASSETS 446,798 458,763
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 446,598 458,563
SHAREHOLDERS' FUNDS 446,798 458,763
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For the year ending 30 June 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 Profit and Loss Account.
On behalf of the board
Mr Nicholas Greenly
Director
11th August 2025
The notes on pages 5 to 8 form part of these financial statements.
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Page 5
Notes to the Financial Statements
1. General Information
F.D. Greenly and Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01625322 . The registered office is 48 Chapel Lane, Navenby, Lincoln, Lincs, LN5 0ER.
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:
Freehold 10% Reducing balance basis
Plant & Machinery 20% Reducing balance basis
Motor Vehicles 25% Reducing balance basis
Computer Equipment 10% Reducing balance basis
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 the profit and loss account as incurred.
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2.5. 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: 1 (2024: 7)
1 7
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2024 121,194 38,058 376,413 9,554 545,219
Additions - - 33,578 - 33,578
Disposals (9,500 ) - (352,575 ) - (362,075 )
As at 30 June 2025 111,694 38,058 57,416 9,554 216,722
Depreciation
As at 1 July 2024 8,687 36,073 283,695 7,861 336,316
Provided during the period (8,687 ) 303 4,113 178 (4,093 )
Disposals - - (262,313 ) - (262,313 )
As at 30 June 2025 - 36,376 25,495 8,039 69,910
...CONTINUED
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Net Book Value
As at 30 June 2025 111,694 1,682 31,921 1,515 146,812
As at 1 July 2024 112,507 1,985 92,718 1,693 208,903
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 903 181,736
Prepayments and accrued income - 1,253
VAT 515 -
1,418 182,989
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 24,490
Trade creditors 13 14,527
Corporation tax 3,994 29,802
Other taxes and social security 271 5,600
VAT - 24,660
Net wages - 2,011
Accruals and deferred income 1,528 2,172
Director's loan account 852 17,430
6,658 120,692
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 12,032
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 24,490
Later than one year and not later than five years - 12,032
- 36,522
- 36,522
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
Page 8