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Registered number: 13422331
Improve My Golf Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13422331
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 160,996 322,000
Tangible Assets 5 616,052 231,050
777,048 553,050
CURRENT ASSETS
Debtors 6 51,709 398
Cash at bank and in hand 171,416 220,390
223,125 220,788
Creditors: Amounts Falling Due Within One Year 7 (562,630 ) (293,239 )
NET CURRENT ASSETS (LIABILITIES) (339,505 ) (72,451 )
TOTAL ASSETS LESS CURRENT LIABILITIES 437,543 480,599
Creditors: Amounts Falling Due After More Than One Year 8 (662,612 ) (764,243 )
NET LIABILITIES (225,069 ) (283,644 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (225,169 ) (283,744 )
SHAREHOLDERS' FUNDS (225,069) (283,644)
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Joseph Ainscow
Director
9th October 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
Improve My Golf Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13422331 . The registered office is Bowlee Park Driving Range Heywood Old Road, Middleton, Manchester, M24 4TH.
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. 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 of 5 years.
2.4. Tangible Fixed Assets and Depreciation
NoTangible 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 No depreciation
Plant & Machinery 20% Reducing Balance and Fixed Term
Fixtures & Fittings 20% Reducing Balance
Asset under constrcution 
Expenditure on capital projects that are incomplete or not yet available for use at the reporting date are classified as other asset additions within their appropriate fixed asset classification heading. Such costs comprise directly attributable materials, labour and professional fees incurred in bringing the assets to their working condition.
No depreciation is charged on assets under construction. When an asset is complete and available for use, the accumulated cost is transferred to the appropriate tangible fixed-asset category and depreciated from the date it is brought into use.
2.5. 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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 10 (2024: 7)
10 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 805,000
As at 31 March 2025 805,000
Amortisation
As at 1 April 2024 483,000
Provided during the period 161,004
As at 31 March 2025 644,004
Net Book Value
As at 31 March 2025 160,996
As at 1 April 2024 322,000
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 - 187,782 112,341 300,123
Additions - 51,393 5,919 57,312
Other 104,705 288,158 - 392,863
As at 31 March 2025 104,705 527,333 118,260 750,298
...CONTINUED
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Depreciation
As at 1 April 2024 - 42,415 26,658 69,073
Provided during the period - 46,852 18,321 65,173
As at 31 March 2025 - 89,267 44,979 134,246
Net Book Value
As at 31 March 2025 104,705 438,066 73,281 616,052
As at 1 April 2024 - 145,367 85,683 231,050
Included within Land and property – other additions (£104,705) and Plant and machinery – other additions (£288,158) are amounts relating to capital projects that were ongoing at the balance-sheet date. These represent expenditure incurred on redevelopment, improvement works and associated facility enhancements, which were not yet complete or available for use and are therefore being treated as Assets Under Construction.
The costs have been capitalised as part of tangible fixed assets but are classified within “other additions. No depreciation has been charged on these amounts in the current financial year.
Depreciation will commence once the relevant assets are completed and brought into use in the following financial period.
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 398 398
Other debtors 51,311 -
51,709 398
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 30,681 28,635
Trade creditors 310,666 29,245
Other loans 79,472 72,996
Other creditors 109,260 106,630
Taxation and social security 32,551 55,733
562,630 293,239
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 55,687 86,368
Other loans 606,925 677,875
662,612 764,243
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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