Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 13319536 M T Armstrong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13319536 2024-04-30 13319536 2025-04-30 13319536 2024-05-01 2025-04-30 13319536 frs-core:CurrentFinancialInstruments 2025-04-30 13319536 frs-core:ComputerEquipment 2025-04-30 13319536 frs-core:ComputerEquipment 2024-05-01 2025-04-30 13319536 frs-core:ComputerEquipment 2024-04-30 13319536 frs-core:FurnitureFittings 2025-04-30 13319536 frs-core:FurnitureFittings 2024-05-01 2025-04-30 13319536 frs-core:FurnitureFittings 2024-04-30 13319536 frs-core:NetGoodwill 2025-04-30 13319536 frs-core:NetGoodwill 2024-05-01 2025-04-30 13319536 frs-core:NetGoodwill 2024-04-30 13319536 frs-core:MotorVehicles 2025-04-30 13319536 frs-core:MotorVehicles 2024-05-01 2025-04-30 13319536 frs-core:MotorVehicles 2024-04-30 13319536 frs-core:PlantMachinery 2025-04-30 13319536 frs-core:PlantMachinery 2024-05-01 2025-04-30 13319536 frs-core:PlantMachinery 2024-04-30 13319536 frs-core:ShareCapital 2025-04-30 13319536 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 13319536 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 13319536 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 13319536 frs-bus:SmallEntities 2024-05-01 2025-04-30 13319536 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 13319536 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 13319536 frs-bus:Director1 2024-05-01 2025-04-30 13319536 frs-core:CurrentFinancialInstruments 1 2025-04-30 13319536 frs-core:Non-currentFinancialInstruments 2 2025-04-30 13319536 frs-countries:EnglandWales 2024-05-01 2025-04-30 13319536 2023-04-30 13319536 2024-04-30 13319536 2023-05-01 2024-04-30 13319536 frs-core:CurrentFinancialInstruments 2024-04-30 13319536 frs-core:ShareCapital 2024-04-30 13319536 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 13319536 frs-core:CurrentFinancialInstruments 1 2024-04-30 13319536 frs-core:Non-currentFinancialInstruments 2 2024-04-30
Registered number: 13319536
C & G Mowers (Lichfield) Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
The Boss Partnership
C & G Mowers (Lichfield) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
C & G Mowers (Lichfield) Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 13319536

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 39,308 |  | 45,860
Tangible Assets | 5 |  | 2,840 |  | 4,987
|  |  | 42,148 |  | 50,847
CURRENT ASSETS
Stocks | 6 | 9,712 |  | 20,248 |
Debtors | 7 | 22,731 |  | 17,328 |
Cash at bank and in hand |  | 18,957 |  | 26,101 |
|  | 51,400 |  | 63,677 |
Creditors: Amounts Falling Due Within One Year | 8 | (177,573 ) |  | (190,697 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (126,173 ) |  | (127,020 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (84,025 ) |  | (76,173 )
NET LIABILITIES |  |  | (84,025 ) |  | (76,173 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (84,125 ) |  | (76,273 )
SHAREHOLDERS' FUNDS |  |  | (84,025) |  | (76,173)

Page 1
Page 2
C & G Mowers (Lichfield) Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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

M T Armstrong Director
25th September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
C & G Mowers (Lichfield) Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
C & G Mowers (Lichfield) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13319536 . The registered office is No1 Parkside Court, Greenhough Road, Lichfield, Staffordshire, WS13 7FE.
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.
2.3. 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 the profit and loss account over its estimated economic life of .... years.
2.4. 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:

Plant & Machinery | 25% SL
Motor Vehicles | 25% RB
Fixtures & Fittings | 20% RB
Computer Equipment | 33% SL

2.5. 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: 5 (2024: 5)
5 5
Page 3
Page 4
C & G Mowers (Lichfield) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2024 | 65,515
As at 30 April 2025 | 65,515
Amortisation
As at 1 May 2024 | 19,655
Provided during the period | 6,552
As at 30 April 2025 | 26,207
Net Book Value
As at 30 April 2025 | 39,308
As at 1 May 2024 | 45,860

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 May 2024 | 4,424 | 5,500 | 899 | 1,672 | 12,495
As at 30 April 2025 | 4,424 | 5,500 | 899 | 1,672 | 12,495
Depreciation
As at 1 May 2024 | 2,827 | 3,180 | 418 | 1,083 | 7,508
Provided during the period | 1,105 | 580 | 96 | 366 | 2,147
As at 30 April 2025 | 3,932 | 3,760 | 514 | 1,449 | 9,655
Net Book Value
As at 30 April 2025 | 492 | 1,740 | 385 | 223 | 2,840
As at 1 May 2024 | 1,597 | 2,320 | 481 | 589 | 4,987

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 9,712 |  | 20,248

Page 4
Page 5
C & G Mowers (Lichfield) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 13,006 |  | 10,183
Other debtors | 7,145 |  | 7,145
| 20,151 |  | 17,328
Due after more than one year
I/co Armstrong Holdings | 2,580 |  | -
| 22,731 |  | 17,328

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 54,655 |  | 50,025
Other taxes and social security | 1,940 |  | 1,532
VAT | 6,889 |  | 7,167
Net wages | 6,408 |  | 11,399
Pension | 346 |  | 335
Accruals and deferred income | 1,560 |  | 1,476
Director's loan account | 105,775 |  | 118,763
| 177,573 |  | 190,697

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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