Acorah Software Products - Accounts Production 16.7.461 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 09528534 Mr Andrew Furniss Mrs Elizabeth Furniss iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09528534 2024-04-30 09528534 2025-04-30 09528534 2024-05-01 2025-04-30 09528534 frs-core:CurrentFinancialInstruments 2025-04-30 09528534 frs-core:Non-currentFinancialInstruments 2025-04-30 09528534 frs-core:ComputerEquipment 2024-05-01 2025-04-30 09528534 frs-core:FurnitureFittings 2024-05-01 2025-04-30 09528534 frs-core:LandBuildings 2025-04-30 09528534 frs-core:LandBuildings 2024-05-01 2025-04-30 09528534 frs-core:LandBuildings 2024-04-30 09528534 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 09528534 frs-core:MotorVehicles 2024-05-01 2025-04-30 09528534 frs-core:PlantMachinery 2025-04-30 09528534 frs-core:PlantMachinery 2024-05-01 2025-04-30 09528534 frs-core:PlantMachinery 2024-04-30 09528534 frs-core:ShareCapital 2025-04-30 09528534 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 09528534 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09528534 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 09528534 frs-bus:SmallEntities 2024-05-01 2025-04-30 09528534 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09528534 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 09528534 frs-bus:Director1 2024-05-01 2025-04-30 09528534 frs-bus:Director2 2024-05-01 2025-04-30 09528534 frs-countries:EnglandWales 2024-05-01 2025-04-30 09528534 2023-04-30 09528534 2024-04-30 09528534 2023-05-01 2024-04-30 09528534 frs-core:CurrentFinancialInstruments 2024-04-30 09528534 frs-core:Non-currentFinancialInstruments 2024-04-30 09528534 frs-core:ShareCapital 2024-04-30 09528534 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 09528534
Indigo Green Accountants Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Indigo Green Accountants Limited
Chartered Accountants
The Boar Shed
Shirlheath
Kingsland
Herefordshire
HR6 9RJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09528534
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 197,908 207,937
197,908 207,937
CURRENT ASSETS
Debtors 5 33,561 24,611
Cash at bank and in hand 39,393 34,378
72,954 58,989
Creditors: Amounts Falling Due Within One Year 6 (73,534 ) (60,295 )
NET CURRENT ASSETS (LIABILITIES) (580 ) (1,306 )
TOTAL ASSETS LESS CURRENT LIABILITIES 197,328 206,631
Creditors: Amounts Falling Due After More Than One Year 7 (94,589 ) (108,717 )
NET ASSETS 102,739 97,914
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 102,737 97,912
SHAREHOLDERS' FUNDS 102,739 97,914
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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.
On behalf of the board
Mrs Elizabeth Furniss
Director
2 November 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Indigo Green Accountants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09528534 . The registered office is Rose Cottage, Shirlheath, Kingsland, Herefordshire, HR6 9RJ.
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 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:
Leasehold 10 years straight line
Plant & Machinery 10 years straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 5 years straight line
Computer Equipment 3 years straight line
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.
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2.5. Financial Instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year or on demand are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss in other operating expenses.

Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in nonconvertible preference and non puttable orrdinary shares which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are intially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Directors loans are recognised at transaction price.
2.6. 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.
2.7. 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 year 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 asset reflects 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 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 9)
8 9
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4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 May 2024 186,850 61,036 247,886
Additions - 332 332
Disposals - (4,295 ) (4,295 )
As at 30 April 2025 186,850 57,073 243,923
Depreciation
As at 1 May 2024 10,482 29,467 39,949
Provided during the period 1,382 8,979 10,361
Disposals - (4,295 ) (4,295 )
As at 30 April 2025 11,864 34,151 46,015
Net Book Value
As at 30 April 2025 174,986 22,922 197,908
As at 1 May 2024 176,368 31,569 207,937
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 18,254 8,774
Prepayments and accrued income 15,307 15,837
33,561 24,611
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,473 4,097
Trade creditors 2,403 2,627
Bank loans and overdrafts 9,655 9,655
Other taxes and social security 50,080 40,420
Other creditors 6,920 3,403
Directors' loan accounts 3 93
73,534 60,295
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 784 5,257
Bank loans 805 10,460
Directors loan account 93,000 93,000
94,589 108,717
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Other Commitments
Total financial commitments not included in the balance sheet amount to £8,217 and are in relation to commitments under operating leases.
10. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £1,340 (2024: £613) were due to the fund. They are included in Other Creditors.
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