Acorah Software Products - Accounts Production 16.8.200 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08478169 Mr Christian Edwards Mrs Joanna Edwards iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08478169 2024-04-30 08478169 2025-04-30 08478169 2024-05-01 2025-04-30 08478169 frs-core:CurrentFinancialInstruments 2025-04-30 08478169 frs-core:FurnitureFittings 2025-04-30 08478169 frs-core:FurnitureFittings 2024-05-01 2025-04-30 08478169 frs-core:FurnitureFittings 2024-04-30 08478169 frs-core:NetGoodwill 2025-04-30 08478169 frs-core:NetGoodwill 2024-05-01 2025-04-30 08478169 frs-core:NetGoodwill 2024-04-30 08478169 frs-core:MotorVehicles 2025-04-30 08478169 frs-core:MotorVehicles 2024-05-01 2025-04-30 08478169 frs-core:MotorVehicles 2024-04-30 08478169 frs-core:PlantMachinery 2025-04-30 08478169 frs-core:PlantMachinery 2024-05-01 2025-04-30 08478169 frs-core:PlantMachinery 2024-04-30 08478169 frs-core:ShareCapital 2025-04-30 08478169 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08478169 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08478169 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08478169 frs-bus:SmallEntities 2024-05-01 2025-04-30 08478169 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08478169 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08478169 frs-bus:Director1 2024-05-01 2025-04-30 08478169 frs-bus:Director2 2024-05-01 2025-04-30 08478169 frs-countries:EnglandWales 2024-05-01 2025-04-30 08478169 2023-04-30 08478169 2024-04-30 08478169 2023-05-01 2024-04-30 08478169 frs-core:CurrentFinancialInstruments 2024-04-30 08478169 frs-core:ShareCapital 2024-04-30 08478169 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08478169
Offa Tree Surgeons Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Oxygen Accountancy
Business Advisors and Taxation Specialists
1 Cedar Barn
Hatton Technology Park
Hatton
Warwick
CV35 8XB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08478169
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 279,048 212,090
279,048 212,090
CURRENT ASSETS
Debtors 6 31,651 25,662
Cash at bank and in hand 294,845 311,196
326,496 336,858
Creditors: Amounts Falling Due Within One Year 7 (34,260 ) (18,132 )
NET CURRENT ASSETS (LIABILITIES) 292,236 318,726
TOTAL ASSETS LESS CURRENT LIABILITIES 571,284 530,816
NET ASSETS 571,284 530,816
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 571,184 530,716
SHAREHOLDERS' FUNDS 571,284 530,816
Page 1
Page 2
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
Mr Christian Edwards
Director
9th December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Offa Tree Surgeons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08478169 . The registered office is Dingle Dene, Hatton, Warwick, CV35 8XD.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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 over 4 years
Motor Vehicles over 4 years
Fixtures & Fittings over 4 years
Page 3
Page 4
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: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2024 10,000
As at 30 April 2025 10,000
Amortisation
As at 1 May 2024 10,000
As at 30 April 2025 10,000
Net Book Value
As at 30 April 2025 -
As at 1 May 2024 -
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2024 317,834 252,185 5,340 575,359
Additions 100,537 10,833 1,290 112,660
As at 30 April 2025 418,371 263,018 6,630 688,019
Depreciation
As at 1 May 2024 217,719 140,895 4,655 363,269
Provided during the period 28,091 17,118 493 45,702
As at 30 April 2025 245,810 158,013 5,148 408,971
Net Book Value
As at 30 April 2025 172,561 105,005 1,482 279,048
As at 1 May 2024 100,115 111,290 685 212,090
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 21,754 14,550
Other debtors 9,897 9,897
Other taxes and social security - 1,215
31,651 25,662
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 25,651 16,438
Other taxes and social security 6,947 -
Accruals and deferred income 1,435 1,436
Directors' loan accounts 227 258
34,260 18,132
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5