Acorah Software Products - Accounts Production 16.6.950 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 09572209 C Gardner E Gardner J R Gardner O F Gardner W D Gardner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09572209 2024-05-31 09572209 2025-05-31 09572209 2024-06-01 2025-05-31 09572209 frs-core:CurrentFinancialInstruments 2025-05-31 09572209 frs-core:Non-currentFinancialInstruments 2025-05-31 09572209 frs-core:ShareCapital 2025-05-31 09572209 frs-core:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-31 09572209 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-05-31 09572209 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 09572209 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09572209 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 09572209 frs-bus:SmallEntities 2024-06-01 2025-05-31 09572209 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09572209 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09572209 frs-bus:OrdinaryShareClass2 2024-06-01 2025-05-31 09572209 frs-bus:OrdinaryShareClass2 2025-05-31 09572209 frs-bus:OrdinaryShareClass3 2024-06-01 2025-05-31 09572209 frs-bus:OrdinaryShareClass3 2025-05-31 09572209 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-05-31 09572209 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-05-31 09572209 frs-bus:Director1 2024-06-01 2025-05-31 09572209 frs-bus:Director2 2024-06-01 2025-05-31 09572209 frs-bus:Director3 2024-06-01 2025-05-31 09572209 frs-bus:Director4 2024-06-01 2025-05-31 09572209 frs-bus:Director5 2024-06-01 2025-05-31 09572209 frs-countries:EnglandWales 2024-06-01 2025-05-31 09572209 2023-05-31 09572209 2024-05-31 09572209 2023-06-01 2024-05-31 09572209 frs-core:CurrentFinancialInstruments 2024-05-31 09572209 frs-core:Non-currentFinancialInstruments 2024-05-31 09572209 frs-core:ShareCapital 2024-05-31 09572209 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 09572209 frs-bus:OrdinaryShareClass2 2023-06-01 2024-05-31 09572209 frs-bus:OrdinaryShareClass3 2023-06-01 2024-05-31 09572209 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-05-31
Registered number: 09572209
Gardner Holdings Limited
Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 09572209
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 875,000 875,000
875,000 875,000
CURRENT ASSETS
Debtors 5 2,759 2,963
Cash at bank and in hand 419,318 414,753
422,077 417,716
Creditors: Amounts Falling Due Within One Year 6 (13,703 ) (10,117 )
NET CURRENT ASSETS (LIABILITIES) 408,374 407,599
TOTAL ASSETS LESS CURRENT LIABILITIES 1,283,374 1,282,599
Creditors: Amounts Falling Due After More Than One Year 7 (1,375,000 ) (1,375,000 )
NET LIABILITIES (91,626 ) (92,401 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Fair value reserve 9 (420,000 ) (420,000 )
Income Statement 328,372 327,597
SHAREHOLDERS' FUNDS (91,626) (92,401)
Page 1
Page 2
For the year ending 31 May 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 Income Statement.
On behalf of the board
C Gardner
Director
03/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Gardner Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09572209 . The registered office is Churchill Lodge, Bristol Road , Churchill, Winscombe, North Somerset, BS25 5NL.
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 represents amounts receivable for rental services and recharged insurance costs net of Value Added Tax.
2.3. Investment Properties
Investment property which is held to earn rental income is initially recognised in the accounts at cost including directly
attributable expenditure. Subsequently it is measured at fair value at each reporting date. Any surplus or deficit is recognised in
the statement of income and retained earnings.
2.4. 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: NIL (2024: NIL)
- -
4. Investment Property
2025
£
Fair Value
As at 1 June 2024 and 31 May 2025 875,000
Investment property comprises freehold commercial buildings purchased in 2017 at open market value. There has not been a
professional valuation carried out however the directors have assessed the valuation at the balance sheet date and consider
the carrying amount to represent open market value.
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 2,759 2,520
Other debtors - 443
2,759 2,963
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 69 559
Corporation tax 182 1,192
Other taxes and social security 7,348 4,581
Accruals and deferred income 6,104 3,785
13,703 10,117
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Directors loan account 1,375,000 1,375,000
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 0.01 each 1 1
100 Ordinary B shares of £ 0.01 each 1 1
2 2
9. Reserves
Fair value reserve Income Statement
£ £
As at 1 June 2024 (420,000 ) 327,597
Profit for the year and total comprehensive income - 775
As at 31 May 2025 (420,000 ) 328,372
Page 4