Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09693571 Mr Oliver Hill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09693571 2024-07-31 09693571 2025-07-31 09693571 2024-08-01 2025-07-31 09693571 frs-core:CurrentFinancialInstruments 2025-07-31 09693571 frs-core:Non-currentFinancialInstruments 2025-07-31 09693571 frs-core:ComputerEquipment 2025-07-31 09693571 frs-core:ComputerEquipment 2024-08-01 2025-07-31 09693571 frs-core:ComputerEquipment 2024-07-31 09693571 frs-core:FurnitureFittings 2025-07-31 09693571 frs-core:FurnitureFittings 2024-08-01 2025-07-31 09693571 frs-core:FurnitureFittings 2024-07-31 09693571 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 09693571 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 09693571 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 09693571 frs-core:MotorVehicles 2025-07-31 09693571 frs-core:MotorVehicles 2024-08-01 2025-07-31 09693571 frs-core:MotorVehicles 2024-07-31 09693571 frs-core:PlantMachinery 2025-07-31 09693571 frs-core:PlantMachinery 2024-08-01 2025-07-31 09693571 frs-core:PlantMachinery 2024-07-31 09693571 frs-core:ShareCapital 2025-07-31 09693571 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09693571 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09693571 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09693571 frs-bus:SmallEntities 2024-08-01 2025-07-31 09693571 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09693571 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09693571 frs-bus:Director1 2024-08-01 2025-07-31 09693571 frs-countries:EnglandWales 2024-08-01 2025-07-31 09693571 2023-07-31 09693571 2024-07-31 09693571 2023-08-01 2024-07-31 09693571 frs-core:CurrentFinancialInstruments 2024-07-31 09693571 frs-core:Non-currentFinancialInstruments 2024-07-31 09693571 frs-core:ShareCapital 2024-07-31 09693571 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 09693571
Mid Downs Agricultural Services Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
MMS Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09693571
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 185,193 197,860
185,193 197,860
CURRENT ASSETS
Stocks 5 23,976 63,364
Debtors 6 8,961 13,835
Cash at bank and in hand 4,179 2,541
37,116 79,740
Creditors: Amounts Falling Due Within One Year 7 (119,143 ) (128,104 )
NET CURRENT ASSETS (LIABILITIES) (82,027 ) (48,364 )
TOTAL ASSETS LESS CURRENT LIABILITIES 103,166 149,496
Creditors: Amounts Falling Due After More Than One Year 8 (309,376 ) (309,376 )
NET LIABILITIES (206,210 ) (159,880 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (206,310 ) (159,980 )
SHAREHOLDERS' FUNDS (206,210) (159,880)
Page 1
Page 2
For the year ending 31 July 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 Oliver Hill
Director
21/09/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mid Downs Agricultural Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09693571 . The registered office is No 2 Ketches Cottages, Ketchers Lane, Nr Uckfield, East Sussex, TN22 3RY.
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 Straightline 25 Years
Plant & Machinery Straightline over10 years
Motor Vehicles Straightline over 4 Years
Fixtures & Fittings Straightline over 5 Years
Computer Equipment Straightline over 4 Years
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 August 2024 224,004 110,960 32,864 21,577
Additions - 11,336 - -
Disposals - - (16,000 ) -
As at 31 July 2025 224,004 122,296 16,864 21,577
...CONTINUED
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Page 4
Depreciation
As at 1 August 2024 77,076 75,479 23,029 15,961
Provided during the period 8,960 11,456 (12,722 ) 309
As at 31 July 2025 86,036 86,935 10,307 16,270
Net Book Value
As at 31 July 2025 137,968 35,361 6,557 5,307
As at 1 August 2024 146,928 35,481 9,835 5,616
Computer Equipment Total
£ £
Cost
As at 1 August 2024 2,037 391,442
Additions - 11,336
Disposals - (16,000 )
As at 31 July 2025 2,037 386,778
Depreciation
As at 1 August 2024 2,037 193,582
Provided during the period - 8,003
As at 31 July 2025 2,037 201,585
Net Book Value
As at 31 July 2025 - 185,193
As at 1 August 2024 - 197,860
5. Stocks
2025 2024
£ £
Stock 23,976 63,364
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 410
Prepayments and accrued income 6,709 11,391
VAT 2,252 2,034
8,961 13,835
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,112 5,568
Other taxes and social security 19 -
Accruals and deferred income 1,100 1,100
Director's loan account 116,912 121,436
119,143 128,104
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 309,376 309,376
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5