Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 9196819 Mr Ian Burgess Mr Ian Burgess iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9196819 2024-03-31 9196819 2025-03-31 9196819 2024-04-01 2025-03-31 9196819 frs-core:CurrentFinancialInstruments 2025-03-31 9196819 frs-core:ComputerEquipment 2025-03-31 9196819 frs-core:ComputerEquipment 2024-04-01 2025-03-31 9196819 frs-core:ComputerEquipment 2024-03-31 9196819 frs-core:PlantMachinery 2024-04-01 2025-03-31 9196819 frs-core:ShareCapital 2025-03-31 9196819 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 9196819 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 9196819 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 9196819 frs-bus:SmallEntities 2024-04-01 2025-03-31 9196819 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 9196819 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 9196819 frs-bus:Director1 2024-04-01 2025-03-31 9196819 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 9196819 frs-countries:EnglandWales 2024-04-01 2025-03-31 9196819 2023-03-31 9196819 2024-03-31 9196819 2023-04-01 2024-03-31 9196819 frs-core:CurrentFinancialInstruments 2024-03-31 9196819 frs-core:ShareCapital 2024-03-31 9196819 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 9196819
Hortechulture Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 9196819
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 2,053 746
2,053 746
CURRENT ASSETS
Debtors 4 4,244 4,200
Cash at bank and in hand 50,797 47,791
55,041 51,991
Creditors: Amounts Falling Due Within One Year 5 (28,630 ) (22,216 )
NET CURRENT ASSETS (LIABILITIES) 26,411 29,775
TOTAL ASSETS LESS CURRENT LIABILITIES 28,464 30,521
NET ASSETS 28,464 30,521
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 28,364 30,421
SHAREHOLDERS' FUNDS 28,464 30,521
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 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 Ian Burgess
Director
05/12/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover represents amounts invoiced during the year, exclusive of Value Added Tax. Where the invoice relates to rental periods after the balance sheet date, revenue is deferred and only recognised at the end of the rental period. Amounts invoiced to clients in advance are included in accruals and deferred income.
1.3. 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:
Plant & Machinery four years, straight line
Computer Equipment two to three years, straight line
1.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2. Average Number of Employees
1Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
3. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 1,672
Additions 2,999
As at 31 March 2025 4,671
Depreciation
As at 1 April 2024 926
Provided during the period 1,692
As at 31 March 2025 2,618
Net Book Value
As at 31 March 2025 2,053
As at 1 April 2024 746
Page 2
Page 3
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,200 4,200
VAT 44 -
4,244 4,200
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,340 -
Corporation tax 74 74
VAT - 688
Accruals and deferred income 6,638 6,636
Amounts owed to related parties 17,578 14,818
28,630 22,216
The related-party loans, which are unsecured and interest-free, are repayable on demand.
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3