Acorah Software Products - Accounts Production 16.4.675 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08661386 Mr Robert Shearwood the director false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08661386 2023-12-31 08661386 2024-12-31 08661386 2024-01-01 2024-12-31 08661386 frs-core:CurrentFinancialInstruments 2024-12-31 08661386 frs-core:Non-currentFinancialInstruments 2024-12-31 08661386 frs-core:FurnitureFittings 2024-12-31 08661386 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08661386 frs-core:FurnitureFittings 2023-12-31 08661386 frs-core:NetGoodwill 2024-12-31 08661386 frs-core:NetGoodwill 2024-01-01 2024-12-31 08661386 frs-core:NetGoodwill 2023-12-31 08661386 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 08661386 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 08661386 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 08661386 frs-core:MotorVehicles 2024-12-31 08661386 frs-core:MotorVehicles 2024-01-01 2024-12-31 08661386 frs-core:MotorVehicles 2023-12-31 08661386 frs-core:PlantMachinery 2024-12-31 08661386 frs-core:PlantMachinery 2024-01-01 2024-12-31 08661386 frs-core:PlantMachinery 2023-12-31 08661386 frs-core:ShareCapital 2024-12-31 08661386 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08661386 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08661386 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08661386 frs-bus:SmallEntities 2024-01-01 2024-12-31 08661386 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08661386 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08661386 1 2024-01-01 2024-12-31 08661386 frs-bus:Director1 2024-01-01 2024-12-31 08661386 frs-bus:Director1 2023-12-31 08661386 frs-bus:Director1 2024-12-31 08661386 frs-countries:EnglandWales 2024-01-01 2024-12-31 08661386 2022-12-31 08661386 2023-12-31 08661386 2023-01-01 2023-12-31 08661386 frs-core:CurrentFinancialInstruments 2023-12-31 08661386 frs-core:Non-currentFinancialInstruments 2023-12-31 08661386 frs-core:ShareCapital 2023-12-31 08661386 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08661386
Beeston Garden Centre Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Graver & Co Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08661386
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 10,011 11,179
10,011 11,179
CURRENT ASSETS
Stocks 6 51,812 53,352
Debtors 7 10,335 9,520
Cash at bank and in hand 6,687 9,641
68,834 72,513
Creditors: Amounts Falling Due Within One Year 8 (19,142 ) (13,305 )
NET CURRENT ASSETS (LIABILITIES) 49,692 59,208
TOTAL ASSETS LESS CURRENT LIABILITIES 59,703 70,387
Creditors: Amounts Falling Due After More Than One Year 9 (241,089 ) (218,053 )
NET LIABILITIES (181,386 ) (147,666 )
CAPITAL AND RESERVES
Called up share capital 10 1,600 1,600
Profit and Loss Account (182,986 ) (149,266 )
SHAREHOLDERS' FUNDS (181,386) (147,666)
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For the year ending 31 December 2024 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 Robert Shearwood
Director
30th May 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
Beeston Garden Centre Limited Registered number 08661386 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit 4, Tilia Court Rackheath Industrial Estate, Rackheath, Norfolk, NR13 6SX.
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 Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Going Concern Disclosure
The accounts have been prepared on a going concern basis. This basis may not be appropriate as at 31st December 2024, the liabilities exceed assets by £181,386 (£147,666 in 2023). The company meets its day to day working requirements through loans provided by the shareholder, who is also the director, or associated companies that the director wholly owns. In light of this ongoing support the director believes that it is appropriate to prepare the accounts on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. 
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. All income is derived from activities within the UK.
2.4. 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.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold 0%
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.6. 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.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Sales, marketing and distribution 6 5
7 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 9,000
As at 31 December 2024 9,000
Amortisation
As at 1 January 2024 9,000
As at 31 December 2024 9,000
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2024 6,502 1,272 10,000 9,385 27,159
As at 31 December 2024 6,502 1,272 10,000 9,385 27,159
Depreciation
As at 1 January 2024 - 1,114 6,835 8,031 15,980
Provided during the period - 39 791 338 1,168
As at 31 December 2024 - 1,153 7,626 8,369 17,148
Net Book Value
As at 31 December 2024 6,502 119 2,374 1,016 10,011
As at 1 January 2024 6,502 158 3,165 1,354 11,179
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6. Stocks
2024 2023
£ £
Finished goods 51,812 53,352
7. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 2,502 2,437
Other debtors 7,833 7,083
10,335 9,520
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 13,005 8,138
Bank loans and overdrafts 5,000 5,000
VAT 1,137 167
19,142 13,305
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 24,479 30,317
Other creditors 97,711 94,321
Directors loan account 118,899 93,415
241,089 218,053
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,600 1,600
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11. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Robert Shearwood 93,415 12,416 37,900 - 118,899
The above loans are unsecured, interest free and repayable on demand.
12. Related Party Transactions
RPS Maintenance Services LtdR Shearwood is a director and shareholder of RPS Maintenance Services Ltd.There is a loan between the companies and the outstanding balance at the year end was £50,993 and is included within Creditors on the Balance Sheet. (£50,993 Creditor 2023)

RPS Maintenance Services Ltd

R Shearwood is a director and shareholder of RPS Maintenance Services Ltd.

There is a loan between the companies and the outstanding balance at the year end was £50,993 and is included within Creditors on the Balance Sheet. (£50,993 Creditor 2023)

R P Shearwood Builders LtdR Shearwood is a director and shareholder of R P Shearwood Builders Ltd.There is a loan between the two companies and the outstanding balance at the year end was £549 and is included within Debtors on the Balance Sheet. (£549 Debtor 2023)

R P Shearwood Builders Ltd

R Shearwood is a director and shareholder of R P Shearwood Builders Ltd.

There is a loan between the two companies and the outstanding balance at the year end was £549 and is included within Debtors on the Balance Sheet. (£549 Debtor 2023)

R P Shearwood Properties LtdR Shearwood is a director and shareholder of R P Shearwood Properties Ltd.There is a loan between the two companies and the outstanding balance at the year end was £46,717 and is included within Creditors on the Balance Sheet. (£43,009 Creditor 2023)

R P Shearwood Properties Ltd

R Shearwood is a director and shareholder of R P Shearwood Properties Ltd.

There is a loan between the two companies and the outstanding balance at the year end was £46,717 and is included within Creditors on the Balance Sheet. (£43,009 Creditor 2023)

Hart Farm Developments LtdR Shearwood is a director and shareholder of Hart Farm Developments Ltd.There is a loan between the two companies and the outstanding balance at the year end was £750 and is included within Debtors on the Balance Sheet. (£317 Creditor 2023)

Hart Farm Developments Ltd

R Shearwood is a director and shareholder of Hart Farm Developments Ltd.

There is a loan between the two companies and the outstanding balance at the year end was £750 and is included within Debtors on the Balance Sheet. (£317 Creditor 2023)

13. Controlling Party
The company's controlling party is the director by virtue of his ownership of more than 75% of the issued share capital in the company.
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