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 07191602 Mr Michael Parkin Miss Bari Tulip Miss Bari Tulip iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07191602 2024-03-31 07191602 2025-03-31 07191602 2024-04-01 2025-03-31 07191602 frs-core:CurrentFinancialInstruments 2025-03-31 07191602 frs-core:ComputerEquipment 2025-03-31 07191602 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07191602 frs-core:ComputerEquipment 2024-03-31 07191602 frs-core:FurnitureFittings 2025-03-31 07191602 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07191602 frs-core:FurnitureFittings 2024-03-31 07191602 frs-core:PlantMachinery 2025-03-31 07191602 frs-core:PlantMachinery 2024-04-01 2025-03-31 07191602 frs-core:PlantMachinery 2024-03-31 07191602 frs-core:ShareCapital 2025-03-31 07191602 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 07191602 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07191602 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07191602 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07191602 frs-bus:SmallEntities 2024-04-01 2025-03-31 07191602 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07191602 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07191602 frs-bus:Director1 2024-04-01 2025-03-31 07191602 frs-bus:Director2 2024-04-01 2025-03-31 07191602 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 07191602 frs-countries:EnglandWales 2024-04-01 2025-03-31 07191602 2023-03-31 07191602 2024-03-31 07191602 2023-04-01 2024-03-31 07191602 frs-core:CurrentFinancialInstruments 2024-03-31 07191602 frs-core:ShareCapital 2023-03-31 07191602 frs-core:ShareCapital 2024-03-31 07191602 frs-core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 07191602 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-03-31 07191602 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07191602
M. Parkin Tree Specialists Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
R M Horn & Co
48 Hutton Road
Shenfield
BRENTWOOD
Essex
CM15 8LB
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 07191602
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 79,753 73,903
Investment Properties 5 259,615 259,615
339,368 333,518
CURRENT ASSETS
Debtors 6 (56,140 ) 31,410
Cash at bank and in hand 317,111 242,031
260,971 273,441
Creditors: Amounts Falling Due Within One Year 7 (336,523 ) (291,771 )
NET CURRENT ASSETS (LIABILITIES) (75,552 ) (18,330 )
TOTAL ASSETS LESS CURRENT LIABILITIES 263,816 315,188
NET ASSETS 263,816 315,188
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 263,814 315,186
SHAREHOLDERS' FUNDS 263,816 315,188
Page 1
Page 2
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 Michael Parkin
Director
10th December 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2023 2 389,246 389,248
Profit for the year and total comprehensive income - 75,940 75,940
Dividends paid - (150,000) (150,000)
As at 31 March 2024 and 1 April 2024 2 315,186 315,188
Profit for the year and total comprehensive income - 98,628 98,628
Dividends paid - (150,000) (150,000)
As at 31 March 2025 2 263,814 263,816
Page 3
Page 4
Notes to the Financial Statements
1. General Information
M. Parkin Tree Specialists Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07191602 . The registered office is 22 Beresford Road, East Finchley, London, N2 8AT.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 25% reducing on balance
Fixtures & Fittings 25% reducing on balance
Computer Equipment 25% reducing on balance
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.
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2.5. 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: 10 (2024: 10)
10 10
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 288,270 6,007 2,309 296,586
Additions 32,435 - - 32,435
As at 31 March 2025 320,705 6,007 2,309 329,021
Depreciation
As at 1 April 2024 218,142 2,628 1,913 222,683
Provided during the period 25,641 845 99 26,585
As at 31 March 2025 243,783 3,473 2,012 249,268
Net Book Value
As at 31 March 2025 76,922 2,534 297 79,753
As at 1 April 2024 70,128 3,379 396 73,903
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5. Investment Property
2025
£
Fair Value
As at 1 April 2024 and 31 March 2025 259,615
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 18,240 31,410
Prepayments and accrued income (74,380 ) -
(56,140 ) 31,410
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 28,348 27,914
Other creditors 39,254 27,944
Accruals and deferred income - 7,400
Directors' loan accounts 268,921 228,513
336,523 291,771
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 6