Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 6815194 Mr Colin Watkins Mr Graham Soar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 6815194 2024-01-31 6815194 2025-01-31 6815194 2024-02-01 2025-01-31 6815194 frs-core:CurrentFinancialInstruments 2025-01-31 6815194 frs-core:Non-currentFinancialInstruments 2025-01-31 6815194 frs-core:ComputerEquipment 2025-01-31 6815194 frs-core:ComputerEquipment 2024-02-01 2025-01-31 6815194 frs-core:ComputerEquipment 2024-01-31 6815194 frs-core:FurnitureFittings 2025-01-31 6815194 frs-core:FurnitureFittings 2024-02-01 2025-01-31 6815194 frs-core:FurnitureFittings 2024-01-31 6815194 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 6815194 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 6815194 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 6815194 frs-core:MotorVehicles 2025-01-31 6815194 frs-core:MotorVehicles 2024-02-01 2025-01-31 6815194 frs-core:MotorVehicles 2024-01-31 6815194 frs-core:PlantMachinery 2025-01-31 6815194 frs-core:PlantMachinery 2024-02-01 2025-01-31 6815194 frs-core:PlantMachinery 2024-01-31 6815194 frs-core:ShareCapital 2025-01-31 6815194 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 6815194 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 6815194 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 6815194 frs-bus:SmallEntities 2024-02-01 2025-01-31 6815194 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 6815194 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 6815194 frs-bus:Director1 2024-02-01 2025-01-31 6815194 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 6815194 frs-core:CurrentFinancialInstruments 1 2025-01-31 6815194 frs-core:CurrentFinancialInstruments 3 2025-01-31 6815194 frs-countries:EnglandWales 2024-02-01 2025-01-31 6815194 2023-01-31 6815194 2024-01-31 6815194 2023-02-01 2024-01-31 6815194 frs-core:CurrentFinancialInstruments 2024-01-31 6815194 frs-core:Non-currentFinancialInstruments 2024-01-31 6815194 frs-core:ShareCapital 2024-01-31 6815194 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 6815194 frs-core:CurrentFinancialInstruments 1 2024-01-31 6815194 frs-core:CurrentFinancialInstruments 3 2024-01-31
Registered number: 6815194
C J WATKINS AGRICULTURAL LTD
Unaudited Financial Statements
For The Year Ended 31 January 2025
HAG Accounting Services LTD
Owl Lodge
Tubwell Lane
Crowborough
East Sussex
TN6 3RN
C J WATKINS AGRICULTURAL LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
C J WATKINS AGRICULTURAL LTD
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 6815194

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 193,108 |  | 264,412
|  |  | 193,108 |  | 264,412
CURRENT ASSETS
Stocks | 5 | 55,000 |  | (20,000 ) |
Debtors | 6 | 16,470 |  | 11,891 |
Cash at bank and in hand |  | 645 |  | 105,467 |
|  | 72,115 |  | 97,358 |
Creditors: Amounts Falling Due Within One Year | 7 | (49,161 ) |  | (42,127 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 22,954 |  | 55,231
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 216,062 |  | 319,643
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (99,187 )
NET ASSETS |  |  | 216,062 |  | 220,456
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 216,060 |  | 220,454
SHAREHOLDERS' FUNDS |  |  | 216,062 |  | 220,456

Page 1
Page 2
C J WATKINS AGRICULTURAL LTD
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 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 Colin Watkins Director
22nd October 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
C J WATKINS AGRICULTURAL LTD
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
C J WATKINS AGRICULTURAL LTD is a private company, limited by shares, incorporated in England & Wales, registered number 6815194 . The registered office is Mistral, Clackhams Lane, Crowborough, East Sussex, TN6 3RN.
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. 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 | NIl
Plant & Machinery | 20% Reducing Balance
Motor Vehicles | 20% Reducing Balance
Fixtures & Fittings | 20% Reducing Balance
Computer Equipment | 33.3% Straight Line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
| 1 |  | 1

Page 3
Page 4
C J WATKINS AGRICULTURAL LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 February 2024 | 20,200 | 537,761 | 215,520 | 13,835
Additions | 33,742 | - | - | -
Disposals | - | (70,000 ) | - | -
As at 31 January 2025 | 53,942 | 467,761 | 215,520 | 13,835
Depreciation
As at 1 February 2024 | - | 362,008 | 149,529 | 11,367
Provided during the period | - | 21,154 | 13,398 | 494
As at 31 January 2025 | - | 383,162 | 162,927 | 11,861
Net Book Value
As at 31 January 2025 | 53,942 | 84,599 | 52,593 | 1,974
As at 1 February 2024 | 20,200 | 175,753 | 65,991 | 2,468

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 February 2024 | 9,649 | 796,965
Additions | - | 33,742
Disposals | - | (70,000 )
As at 31 January 2025 | 9,649 | 760,707
Depreciation
As at 1 February 2024 | 9,649 | 532,553
Provided during the period | - | 35,046
As at 31 January 2025 | 9,649 | 567,599
Net Book Value
As at 31 January 2025 | - | 193,108
As at 1 February 2024 | - | 264,412

Page 4
Page 5
C J WATKINS AGRICULTURAL LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
Cost or valuation as at 31 January 2025 represented by:

| Land & Property
--- | ---
| Freehold | Investment Properties | Plant & Machinery | Motor Vehicles
| £ | £ | £ | £
At cost | 53,942 | - | 467,761 | 215,520
| 53,942 | - | 467,761 | 215,520

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
At cost | 13,835 | 9,649 | 760,707
| 13,835 | 9,649 | 760,707

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | (20,000 )
Stock - Livestock | 55,000 |  | -
| 55,000 |  | (20,000 )

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 20,000
Debtors Farm | 21,152 |  | -
VAT | - |  | 3,111
Director's loan account | 6,538 |  | -
| 27,690 |  | 23,111
Due after more than one year
Deferred tax current asset | (11,220 ) |  | (11,220 )
| 16,470 |  | 11,891

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 58 |  | 57
Bank loans and overdrafts | 3,801 |  | 2,903
VAT | 15,878 |  | -
Other creditors | 5,200 |  | 8,246
Other creditors -accountant | (1,497 ) |  | 35
Director's loan account | - |  | 5,165
Amounts owed to related parties | 25,721 |  | 25,721
| 49,161 |  | 42,127

Page 5
Page 6
C J WATKINS AGRICULTURAL LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | - |  | 99,187

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 6