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 02993281 Kevin Johnson Bryn Thomas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02993281 2024-04-30 02993281 2025-04-30 02993281 2024-05-01 2025-04-30 02993281 frs-core:CurrentFinancialInstruments 2025-04-30 02993281 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 02993281 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 02993281 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 02993281 frs-core:PlantMachinery 2025-04-30 02993281 frs-core:PlantMachinery 2024-05-01 2025-04-30 02993281 frs-core:PlantMachinery 2024-04-30 02993281 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 02993281 frs-bus:CompanyLimitedByGuarantee 2024-05-01 2025-04-30 02993281 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 02993281 frs-bus:SmallEntities 2024-05-01 2025-04-30 02993281 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 02993281 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 02993281 frs-bus:Director1 2024-05-01 2025-04-30 02993281 frs-bus:Director2 2024-05-01 2025-04-30 02993281 frs-core:CurrentFinancialInstruments 1 2025-04-30 02993281 frs-countries:EnglandWales 2024-05-01 2025-04-30 02993281 2023-04-30 02993281 2024-04-30 02993281 2023-05-01 2024-04-30 02993281 frs-core:CurrentFinancialInstruments 2024-04-30 02993281 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 02993281 frs-core:CurrentFinancialInstruments 1 2024-04-30
Registered number: 02993281
Keveral Sustainable Land Holdings Limited
Financial Statements
For The Year Ended 30 April 2025
Keveral Sustainable Land Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Keveral Sustainable Land Holdings Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 02993281

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 31,172 |  | 31,758
|  |  | 31,172 |  | 31,758
CURRENT ASSETS
Cash at bank and in hand |  | 17,592 |  | 16,565 |
|  | 17,592 |  | 16,565 |
Creditors: Amounts Falling Due Within One Year | 5 | (17,113 ) |  | (16,797 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 479 |  | (232 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 31,651 |  | 31,526
NET ASSETS |  |  | 31,651 |  | 31,526
Income and Expenditure Account |  |  | 31,651 |  | 31,526
MEMBERS' FUNDS |  |  | 31,651 |  | 31,526

Page 1
Page 2
Keveral Sustainable Land Holdings Limited
Balance Sheet (continued)
As At 30 April 2025
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 Income and Expenditure Account.
On behalf of the board

Kevin Johnson Director
09/01/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Keveral Sustainable Land Holdings Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Keveral Sustainable Land Holdings Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 02993281 . The registered office is Keveral Farm, St Martin-By-Looe, Looe, Cornwall, PL13 1PA.
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 consists of land and polytunnel rent receivable, misceallaneous sales and other operational income.
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:

Freehold | not depreciated
Plant & Machinery | polytunnels: over 15 years (straight line)

2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 May 2024 | 30,000 | 10,056 | 40,056
Disposals | - | (416 ) | (416 )
As at 30 April 2025 | 30,000 | 9,640 | 39,640

...CONTINUED
Page 3
Page 4
Keveral Sustainable Land Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025

Depreciation
As at 1 May 2024 | - | 8,298 | 8,298
Provided during the period | - | 586 | 586
Disposals | - | (416 ) | (416 )
As at 30 April 2025 | - | 8,468 | 8,468
Net Book Value
As at 30 April 2025 | 30,000 | 1,172 | 31,172
As at 1 May 2024 | 30,000 | 1,758 | 31,758

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 353 |  | 364
Private loans | 13,723 |  | 13,723
Accruals and deferred income | 3,037 |  | 2,710
| 17,113 |  | 16,797

6. Related Party Transactions
One of the directors is charged land rent and for use of the polytunnel by the company at market value of £756 (2024: £814); and provides land management and administrative services to the company as a contractor on an ad hoc basis at below market rates at £220 (2024: £120).
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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