Acorah Software Products - Accounts Production 17.1.130 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 05446325 Mr Adam Gray Mr Daniel Francis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05446325 2024-05-31 05446325 2025-05-31 05446325 2024-06-01 2025-05-31 05446325 frs-core:CurrentFinancialInstruments 2025-05-31 05446325 frs-core:Non-currentFinancialInstruments 2025-05-31 05446325 frs-core:BetweenOneFiveYears 2025-05-31 05446325 frs-core:FurnitureFittings 2025-05-31 05446325 frs-core:FurnitureFittings 2024-06-01 2025-05-31 05446325 frs-core:FurnitureFittings 2024-05-31 05446325 frs-core:MotorVehicles 2025-05-31 05446325 frs-core:MotorVehicles 2024-06-01 2025-05-31 05446325 frs-core:MotorVehicles 2024-05-31 05446325 frs-core:WithinOneYear 2025-05-31 05446325 frs-core:ShareCapital 2025-05-31 05446325 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 05446325 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 05446325 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 05446325 frs-bus:SmallEntities 2024-06-01 2025-05-31 05446325 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 05446325 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 05446325 frs-bus:Director1 2024-06-01 2025-05-31 05446325 frs-bus:Director2 2024-06-01 2025-05-31 05446325 frs-countries:EnglandWales 2024-06-01 2025-05-31 05446325 2023-05-31 05446325 2024-05-31 05446325 2023-06-01 2024-05-31 05446325 frs-core:CurrentFinancialInstruments 2024-05-31 05446325 frs-core:Non-currentFinancialInstruments 2024-05-31 05446325 frs-core:BetweenOneFiveYears 2024-05-31 05446325 frs-core:MotorVehicles 2023-06-01 2024-05-31 05446325 frs-core:WithinOneYear 2024-05-31 05446325 frs-core:ShareCapital 2024-05-31 05446325 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 05446325
Elite Landscapes (London) Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Ellis Hicks & Co
24 Princes Road
Burnham-On-Crouch
CM0 8BX
Elite Landscapes (London) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Elite Landscapes (London) Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 05446325

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 60,729 |  | 45,349
|  |  | 60,729 |  | 45,349
CURRENT ASSETS
Stocks | 5 | 1,230 |  | 2,110 |
Debtors | 6 | 934 |  | 558 |
Cash at bank and in hand |  | 51,659 |  | 36,121 |
|  | 53,823 |  | 38,789 |
Creditors: Amounts Falling Due Within One Year | 7 | (45,349 ) |  | (38,814 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,474 |  | (25 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 69,203 |  | 45,324
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (10,500 ) |  | (3,157 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (11,222 ) |  | (8,230 )
NET ASSETS |  |  | 47,481 |  | 33,937
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 47,381 |  | 33,837
SHAREHOLDERS' FUNDS |  |  | 47,481 |  | 33,937

Page 1
Page 2
Elite Landscapes (London) Limited
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

Mr Daniel Francis Director
16/02/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Elite Landscapes (London) Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Elite Landscapes (London) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05446325 . The registered office is 55 Cowper Road, Bromley, BR2 9RT.
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:

Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 15% Reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts are capitalised as tangible fixed assets. Assets acquired under hire purchase contracts are depreciated over their useful lives.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items.
Page 3
Page 4
Elite Landscapes (London) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using tax rates and laws that have been enacted or substantively eneacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 79,337 | 6,373 | 85,710
Additions | 45,700 | - | 45,700
Disposals | (38,762 ) | - | (38,762 )
As at 31 May 2025 | 86,275 | 6,373 | 92,648
Depreciation
As at 1 June 2024 | 35,732 | 4,629 | 40,361
Provided during the period | 12,219 | 262 | 12,481
Disposals | (20,923 ) | - | (20,923 )
As at 31 May 2025 | 27,028 | 4,891 | 31,919
Net Book Value
As at 31 May 2025 | 59,247 | 1,482 | 60,729
As at 1 June 2024 | 43,605 | 1,744 | 45,349

Page 4
Page 5
Elite Landscapes (London) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 28,007 |  | -

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,230 |  | 2,110

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 934 |  | 558

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,139 |  | 2,113
Trade creditors | 13,869 |  | 3,172
Corporation tax | 10,326 |  | 10,045
Other taxes and social security | - |  | 4
VAT | 5,305 |  | 4,309
Other creditors | - |  | 5,833
Accruals and deferred income | 3,255 |  | 3,420
Directors' loan accounts | 5,455 |  | 9,918
| 45,349 |  | 38,814

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,500 |  | 3,157

Page 5
Page 6
Elite Landscapes (London) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 8,580 |  | 2,630
Later than one year and not later than five years | 12,657 |  | 3,673
| 21,237 |  | 6,303
Less: Finance charges allocated to future periods | 3,598 |  | 1,033
| 17,639 |  | 5,270

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6