Acorah Software Products - Accounts Production 16.6.950 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC081536 Mr Henry Sleigh Mrs Hazel Sleigh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC081536 2024-04-30 SC081536 2025-04-30 SC081536 2024-05-01 2025-04-30 SC081536 frs-core:Non-currentFinancialInstruments 2025-04-30 SC081536 frs-core:BetweenOneFiveYears 2025-04-30 SC081536 frs-core:FurnitureFittings 2024-05-01 2025-04-30 SC081536 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 SC081536 frs-core:MotorVehicles 2024-05-01 2025-04-30 SC081536 frs-core:PlantMachinery 2024-05-01 2025-04-30 SC081536 frs-core:WithinOneYear 2025-04-30 SC081536 frs-core:ShareCapital 2025-04-30 SC081536 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC081536 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC081536 frs-bus:AbridgedAccounts 2024-05-01 2025-04-30 SC081536 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC081536 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC081536 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC081536 frs-bus:Director1 2024-05-01 2025-04-30 SC081536 frs-bus:Director2 2024-05-01 2025-04-30 SC081536 frs-countries:Scotland 2024-05-01 2025-04-30 SC081536 2023-04-30 SC081536 2024-04-30 SC081536 2023-05-01 2024-04-30 SC081536 frs-core:Non-currentFinancialInstruments 2024-04-30 SC081536 frs-core:BetweenOneFiveYears 2024-04-30 SC081536 frs-core:WithinOneYear 2024-04-30 SC081536 frs-core:ShareCapital 2024-04-30 SC081536 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
R.SLEIGH (LANDSCAPES) LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2025
R.SLEIGH (LANDSCAPES) LIMITED
Contents
Contents

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

Page 1
R.SLEIGH (LANDSCAPES) LIMITED
Abridged Balance Sheet
As At 30 April 2025
Abridged Balance Sheet
Registered number: SC081536

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,251,352 |  | 1,256,101
|  |  | 1,251,352 |  | 1,256,101
CURRENT ASSETS
Stocks |  | 10,400 |  | 11,759 |
Debtors |  | 162,851 |  | 195,746 |
Cash at bank and in hand |  | 104,795 |  | 183,188 |
|  | 278,046 |  | 390,693 |
Creditors: Amounts Falling Due Within One Year |  | (178,208 ) |  | (188,174 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 99,838 |  | 202,519
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,351,190 |  | 1,458,620
Creditors: Amounts Falling Due After More Than One Year |  |  | (156,941 ) |  | (166,610 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (176,198 ) |  | (177,206 )
NET ASSETS |  |  | 1,018,051 |  | 1,114,804
CAPITAL AND RESERVES
Called up share capital | 6 |  | 20,000 |  | 20,000
Profit and Loss Account |  |  | 998,051 |  | 1,094,804
SHAREHOLDERS' FUNDS |  |  | 1,018,051 |  | 1,114,804

Page 1
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R.SLEIGH (LANDSCAPES) LIMITED
Abridged 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 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 April 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Henry Sleigh Director | Mrs Hazel Sleigh Director
6th June 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
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R.SLEIGH (LANDSCAPES) LIMITED
Notes to the Abridged Financial Statements
For The Year Ended 30 April 2025
Notes to the Abridged Financial Statements
1. General Information
R.SLEIGH (LANDSCAPES) LIMITED Registered number SC081536 is a limited by shares company incorporated in Scotland. The Registered Office is Unit 1 Grigorhill Industrial Estate, Granny Barbours Road, Nairn, Inverness-shire, IV12 5HX.
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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
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 | Not Depreciated
Plant & Machinery | 15%/20%/33%/50% Reducing Balance
Motor Vehicles | 25%/35% Reducing Balance
Fixtures & Fittings | 15% Reducing Balance

Impairment of Fixed Assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
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R.SLEIGH (LANDSCAPES) LIMITED
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2025
2.4. 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.
2.5. Stocks and Work in Progress
Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct material and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impaiment losses are also recognised in profit or loss.
2.6. 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 company becomes party to
the contractual provisions of the instrument.
Financial assets and liabilities are offset, with 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.
Cash at bank and in hand
Cash at bank and in hand are basic financial assets and include cash in 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.
Page 4
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R.SLEIGH (LANDSCAPES) LIMITED
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2025
2.7. 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.
2.8. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as
reported in the profit and loss account because it excludes items of income or expense that are taxable or
deductible in other years and it further excludes 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
reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised
to the extent that it is probable that they will be recovered against the reversal of deferred tax
liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing
difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction
that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period
when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss
account, except when it relates to items charged or credited directly to equity, in which case the deferred
tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally
enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate
to taxes levied by the same tax authority.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2024: 23)
25 23
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 May 2024 | 2,263,326
Additions | 117,959
Disposals | (64,917 )
As at 30 April 2025 | 2,316,368
Depreciation
As at 1 May 2024 | 1,007,225
Provided during the period | 91,459
Disposals | (33,668 )
As at 30 April 2025 | 1,065,016

...CONTINUED
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R.SLEIGH (LANDSCAPES) LIMITED
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2025

Net Book Value
As at 30 April 2025 | 1,251,352
As at 1 May 2024 | 1,256,101

5. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 53,773 |  | 38,787
Later than one year and not later than five years | 67,929 |  | 46,761
| 121,702 |  | 85,548
| 121,702 |  | 85,548

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20,000 |  | 20,000

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