Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 03890637 Dr Sarah Raven Mr Adam Nicolson Dr Sarah Raven true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03890637 2023-12-31 03890637 2024-12-31 03890637 2024-01-01 2024-12-31 03890637 frs-core:CurrentFinancialInstruments 2024-12-31 03890637 frs-core:ComputerEquipment 2024-12-31 03890637 frs-core:ComputerEquipment 2024-01-01 2024-12-31 03890637 frs-core:ComputerEquipment 2023-12-31 03890637 frs-core:FurnitureFittings 2024-12-31 03890637 frs-core:FurnitureFittings 2024-01-01 2024-12-31 03890637 frs-core:FurnitureFittings 2023-12-31 03890637 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 03890637 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 03890637 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 03890637 frs-core:MotorVehicles 2024-12-31 03890637 frs-core:MotorVehicles 2024-01-01 2024-12-31 03890637 frs-core:MotorVehicles 2023-12-31 03890637 frs-core:PlantMachinery 2024-12-31 03890637 frs-core:PlantMachinery 2024-01-01 2024-12-31 03890637 frs-core:PlantMachinery 2023-12-31 03890637 frs-core:ShareCapital 2024-12-31 03890637 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03890637 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03890637 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 03890637 frs-bus:SmallEntities 2024-01-01 2024-12-31 03890637 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03890637 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 03890637 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 03890637 frs-bus:OrdinaryShareClass1 2024-12-31 03890637 frs-bus:OrdinaryShareClass3 2024-01-01 2024-12-31 03890637 frs-bus:OrdinaryShareClass3 2024-12-31 03890637 1 2024-01-01 2024-12-31 03890637 frs-bus:Director1 2024-01-01 2024-12-31 03890637 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 03890637 frs-core:CurrentFinancialInstruments 1 2024-12-31 03890637 frs-countries:EnglandWales 2024-01-01 2024-12-31 03890637 2022-12-31 03890637 2023-12-31 03890637 2023-01-01 2023-12-31 03890637 frs-core:CurrentFinancialInstruments 2023-12-31 03890637 frs-core:ShareCapital 2023-12-31 03890637 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 03890637 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 03890637 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 03890637 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: 03890637
Sarah Raven's Cutting Garden Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
FM Consulting Services Limited
The Old Stables
Back Lane
Aston
Oxfordshire
OX18 2DQ
Sarah Raven's Cutting Garden Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Sarah Raven's Cutting Garden Limited
Statement of Financial Position
As At 31 December 2024
Statement of Financial Position
Registered number: 03890637

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 457,008 |  | 169,893
|  |  | 457,008 |  | 169,893
CURRENT ASSETS
Stocks | 5 | 32,149 |  | 26,626 |
Debtors | 6 | 19,266 |  | 120,054 |
Cash at bank and in hand |  | 18,773 |  | 14,927 |
|  | 70,188 |  | 161,607 |
Creditors: Amounts Falling Due Within One Year | 7 | (214,728 ) |  | (128,231 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (144,540 ) |  | 33,376
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 312,468 |  | 203,269
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,132 ) |  | (1,132 )
NET ASSETS |  |  | 311,336 |  | 202,137
CAPITAL AND RESERVES
Called up share capital | 8 |  | 210 |  | 210
Income Statement |  |  | 311,126 |  | 201,927
SHAREHOLDERS' FUNDS |  |  | 311,336 |  | 202,137

Page 1
Page 2
Sarah Raven's Cutting Garden Limited
Statement of Financial Position (continued)
As At 31 December 2024
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 her 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 Income Statement.
On behalf of the board

Dr Sarah Raven Director
12th September 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Sarah Raven's Cutting Garden Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Sarah Raven's Cutting Garden Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03890637 . The registered office is Perch Hill Farm, Brightling, Robertsbridge, East Sussex, TN32 5HP.
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 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show and true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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:

Freehold | 15% Cost
Plant & Machinery | 33% Cost
Motor Vehicles | 20% Cost
Fixtures & Fittings | 33% Cost
Computer Equipment | 33% Cost

2.4. 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.
2.5. 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.
Page 3
Page 4
Sarah Raven's Cutting Garden Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.6. Cash at bank and hand
Cash at bank and in hand are basic financial assets and include cash on hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.7. Financial instruments
The company has elected to apply the provisions of section 11 'Basic Financial Instruments' and section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the party becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 6)
7 6
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2024 | 222,148 | 193,183 | 59,380 | 203,342
Additions | - | 339,372 | - | -
As at 31 December 2024 | 222,148 | 532,555 | 59,380 | 203,342
Depreciation
As at 1 January 2024 | 207,992 | 69,952 | 59,380 | 172,341
Provided during the period | 6,576 | 34,924 | - | 9,718
As at 31 December 2024 | 214,568 | 104,876 | 59,380 | 182,059

...CONTINUED
Page 4
Page 5
Sarah Raven's Cutting Garden Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024

Net Book Value
As at 31 December 2024 | 7,580 | 427,679 | - | 21,283
As at 1 January 2024 | 14,156 | 123,231 | - | 31,001

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2024 | 40,621 | 718,674
Additions | - | 339,372
As at 31 December 2024 | 40,621 | 1,058,046
Depreciation
As at 1 January 2024 | 39,116 | 548,781
Provided during the period | 1,039 | 52,257
As at 31 December 2024 | 40,155 | 601,038
Net Book Value
As at 31 December 2024 | 466 | 457,008
As at 1 January 2024 | 1,505 | 169,893

5. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Materials | 32,149 |  | 26,626

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,266 |  | 8,182
Other debtors | 14,000 |  | 111,872
| 19,266 |  | 120,054

7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 23,488 |  | 20,941
Corporation tax | 44 |  | 22,321
Other taxes and social security | 1,977 |  | 3,093
VAT | 25,461 |  | 25,953
Other creditors | 129,840 |  | 22,173
Provision for cancelled courses | 22,000 |  | 22,000
Accruals and deferred income | 11,750 |  | 11,750
Director's loan account | 168 |  | -
| 214,728 |  | 128,231

Page 5
Page 6
Sarah Raven's Cutting Garden Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
8. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
200 Ordinary Shares of £ 1 each | 200 |  | 200
10 Ordinary B shares of £ 1 each | 10 |  | 10
| 210 |  | 210

9. Dividends

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 296,002 |  | 180,000

On Equity Shares
Final Dividend paid: £296,002
10. Related Party Transactions
At the balance sheet date, the director owed the company £ Nil (2022 £ Nil).
During the period, the company invoiced Sarah Raven's Kitchen & Garden Limited, a company of which Sarah Raven is a director, direct costs of £794,384 (2023: £699,563), of which £263,400 was for consultancy fees (2023: £188595) and costs incurred from Sarah Raven's Kitc4en & Garden were £23,482 (2023: £21,149).
At the balance sheet date, the company is owed by Sarah Raven's Kitchen Garden Limited £27 (2023: £27) and owes Sarah Raven's Kitchen Garden Limited £23,482 (2023: £ Nil ).
11. Ultimate Controlling Party
The company's ultimate controlling party is Dr Sarah Raven by virtue of her ownership of 95.2% of the issued share capital in the company.
Page 6