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 13296848 Ms Rhiannon Madden Mr Samuel Madden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13296848 2024-03-31 13296848 2025-03-31 13296848 2024-04-01 2025-03-31 13296848 frs-core:CurrentFinancialInstruments 2025-03-31 13296848 frs-core:ComputerEquipment 2025-03-31 13296848 frs-core:ComputerEquipment 2024-04-01 2025-03-31 13296848 frs-core:ComputerEquipment 2024-03-31 13296848 frs-core:FurnitureFittings 2025-03-31 13296848 frs-core:FurnitureFittings 2024-04-01 2025-03-31 13296848 frs-core:FurnitureFittings 2024-03-31 13296848 frs-core:MotorVehicles 2025-03-31 13296848 frs-core:MotorVehicles 2024-04-01 2025-03-31 13296848 frs-core:MotorVehicles 2024-03-31 13296848 frs-core:PlantMachinery 2025-03-31 13296848 frs-core:PlantMachinery 2024-04-01 2025-03-31 13296848 frs-core:PlantMachinery 2024-03-31 13296848 frs-core:ShareCapital 2025-03-31 13296848 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13296848 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13296848 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13296848 frs-bus:SmallEntities 2024-04-01 2025-03-31 13296848 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13296848 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13296848 frs-bus:Director1 2024-04-01 2025-03-31 13296848 frs-bus:Director2 2024-04-01 2025-03-31 13296848 frs-countries:EnglandWales 2024-04-01 2025-03-31 13296848 2023-03-31 13296848 2024-03-31 13296848 2023-04-01 2024-03-31 13296848 frs-core:CurrentFinancialInstruments 2024-03-31 13296848 frs-core:ShareCapital 2024-03-31 13296848 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13296848
SBP Artificial Grass Ltd
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: 13296848
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,908 19,894
16,908 19,894
CURRENT ASSETS
Debtors 5 128 2,122
Cash at bank and in hand 1,606 2,407
1,734 4,529
Creditors: Amounts Falling Due Within One Year 6 (19,296 ) (20,002 )
NET CURRENT ASSETS (LIABILITIES) (17,562 ) (15,473 )
TOTAL ASSETS LESS CURRENT LIABILITIES (654 ) 4,421
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,780 ) (3,780 )
NET (LIABILITIES)/ASSETS (4,434 ) 641
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (4,534 ) 541
SHAREHOLDERS' FUNDS (4,434) 641
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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 Samuel Madden
Director
05/12/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
SBP Artificial Grass Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13296848 . The registered office is 15-17 Lodge Lane, Grays, RM17 5RY.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible 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:
Plant & Machinery 15% WDV
Motor Vehicles 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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: 1 (2024: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 1,835 28,191 138 1,944 32,108
As at 31 March 2025 1,835 28,191 138 1,944 32,108
Depreciation
As at 1 April 2024 572 10,878 54 710 12,214
Provided during the period 190 2,597 13 186 2,986
As at 31 March 2025 762 13,475 67 896 15,200
Net Book Value
As at 31 March 2025 1,073 14,716 71 1,048 16,908
As at 1 April 2024 1,263 17,313 84 1,234 19,894
5. Debtors
2025 2024
£ £
Due within one year
VAT 128 1,122
Amounts owed by other participating interests - 1,000
128 2,122
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,399 1,399
Corporation tax 947 4,169
Other creditors 4,055 1,671
Directors' loan accounts 12,895 12,763
19,296 20,002
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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8. Related Party Transactions
Included in the Other Creditors is an amount owed to the company directors Ms S Madden & Mr R Madden totalling £12,895 (2024 - £11,763), no interest is to be charged.
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