Acorah Software Products - Accounts Production 16.7.461 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC424698 Ms Lucy Head Mr Jason Russell Ms Lucy Head Lucy Head and Jason Russell true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC424698 2024-05-31 SC424698 2025-05-31 SC424698 2024-06-01 2025-05-31 SC424698 frs-core:CurrentFinancialInstruments 2025-05-31 SC424698 frs-core:ComputerEquipment 2025-05-31 SC424698 frs-core:ComputerEquipment 2024-06-01 2025-05-31 SC424698 frs-core:ComputerEquipment 2024-05-31 SC424698 frs-core:NetGoodwill 2025-05-31 SC424698 frs-core:NetGoodwill 2024-06-01 2025-05-31 SC424698 frs-core:NetGoodwill 2024-05-31 SC424698 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 SC424698 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 SC424698 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 SC424698 frs-core:MotorVehicles 2025-05-31 SC424698 frs-core:MotorVehicles 2024-06-01 2025-05-31 SC424698 frs-core:MotorVehicles 2024-05-31 SC424698 frs-core:PlantMachinery 2025-05-31 SC424698 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC424698 frs-core:PlantMachinery 2024-05-31 SC424698 frs-core:ShareCapital 2025-05-31 SC424698 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC424698 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC424698 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC424698 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC424698 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC424698 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC424698 1 2024-06-01 2025-05-31 SC424698 frs-bus:Director1 2024-06-01 2025-05-31 SC424698 frs-bus:Director2 2024-06-01 2025-05-31 SC424698 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 SC424698 frs-countries:Scotland 2024-06-01 2025-05-31 SC424698 2023-05-31 SC424698 2024-05-31 SC424698 2023-06-01 2024-05-31 SC424698 frs-core:CurrentFinancialInstruments 2024-05-31 SC424698 frs-core:ShareCapital 2024-05-31 SC424698 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC424698
Twig Garden Design Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Twig Garden Design Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Twig Garden Design Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC424698

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 10,782 |  | 12,502
|  |  | 10,782 |  | 12,502
CURRENT ASSETS
Stocks | 6 | 3,200 |  | 24,387 |
Debtors | 7 | 6,376 |  | 21,544 |
Cash at bank and in hand |  | 69,850 |  | 64,225 |
|  | 79,426 |  | 110,156 |
Creditors: Amounts Falling Due Within One Year | 8 | (22,556 ) |  | (63,198 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 56,870 |  | 46,958
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 67,652 |  | 59,460
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,153 ) |  | (1,479 )
NET ASSETS |  |  | 66,499 |  | 57,981
CAPITAL AND RESERVES
Called up share capital | 9 |  | 20 |  | 20
Profit and Loss Account |  |  | 66,479 |  | 57,961
SHAREHOLDERS' FUNDS |  |  | 66,499 |  | 57,981

Page 1
Page 2
Twig Garden Design Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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

Ms Lucy Head Director
26/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Twig Garden Design Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Twig Garden Design Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC424698 . The registered office is 126 B The Loan, Loanhead, Midlothian, Scotland, EH20 9AJ.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 profit and loss account over its estimated economic life of 10 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:

Freehold | -
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 33% straight line

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Twig Garden Design Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2024 | 20,000
As at 31 May 2025 | 20,000
Amortisation
As at 1 June 2024 | 20,000
As at 31 May 2025 | 20,000
Net Book Value
As at 31 May 2025 | -
As at 1 June 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | 4,715 | 14,079 | 24,692 | 11,057 | 54,543
Additions | - | - | - | 783 | 783
As at 31 May 2025 | 4,715 | 14,079 | 24,692 | 11,840 | 55,326
Depreciation
As at 1 June 2024 | - | 10,356 | 21,781 | 9,904 | 42,041
Provided during the period | - | 931 | 728 | 844 | 2,503
As at 31 May 2025 | - | 11,287 | 22,509 | 10,748 | 44,544
Net Book Value
As at 31 May 2025 | 4,715 | 2,792 | 2,183 | 1,092 | 10,782
As at 1 June 2024 | 4,715 | 3,723 | 2,911 | 1,153 | 12,502

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 3,200 |  | 24,387

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,376 |  | 21,544

Page 4
Page 5
Twig Garden Design Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,557 |  | 7,779
Other creditors | 11,685 |  | 44,342
Taxation and social security | 7,314 |  | 11,077
| 22,556 |  | 63,198

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20 |  | 20

10. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
11. Ultimate Controlling Party
The company's ultimate controlling parties are Lucy Head and Jason Russell by virtue of their equal ownership of 100% of the issued share capital in the company.
Page 5