Acorah Software Products - Accounts Production 18.1.200 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04012098 Mr Angus Cunningham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04012098 2024-03-31 04012098 2025-03-31 04012098 2024-04-01 2025-03-31 04012098 frs-core:FurnitureFittings 2025-03-31 04012098 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04012098 frs-core:FurnitureFittings 2024-03-31 04012098 frs-core:PlantMachinery 2025-03-31 04012098 frs-core:PlantMachinery 2024-04-01 2025-03-31 04012098 frs-core:PlantMachinery 2024-03-31 04012098 frs-core:ShareCapital 2025-03-31 04012098 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04012098 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04012098 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04012098 frs-bus:SmallEntities 2024-04-01 2025-03-31 04012098 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04012098 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04012098 frs-bus:Director1 2024-04-01 2025-03-31 04012098 frs-bus:Director1 2024-03-31 04012098 frs-bus:Director1 2025-03-31 04012098 frs-countries:EnglandWales 2024-04-01 2025-03-31 04012098 2023-03-31 04012098 2024-03-31 04012098 2023-04-01 2024-03-31 04012098 frs-core:CurrentFinancialInstruments 2024-03-31 04012098 frs-core:ShareCapital 2024-03-31 04012098 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04012098
Scotscape Landscaping Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Scotscape Landscaping Limited
Contents
Contents

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

Page 1
Scotscape Landscaping Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04012098

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 121,028 |  | 119,503 |
Cash at bank and in hand |  | 6 |  | 3,462 |
|  | 121,034 |  | 122,965 |
Creditors: Amounts Falling Due Within One Year | 6 | (6,909 ) |  | (8,961 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 114,125 |  | 114,004
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 114,125 |  | 114,004
NET ASSETS |  |  | 114,125 |  | 114,004
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 114,025 |  | 113,904
SHAREHOLDERS' FUNDS |  |  | 114,125 |  | 114,004

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The financial statements were approved by the board of directors on 9 April 2026 and were signed on its behalf by:

Mr Angus Cunningham Director
09/04/2026

The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Scotscape Landscaping Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Scotscape Landscaping Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04012098 . The registered office is Unit 7, Vulcan House, Restmor Way, Wallington, SM6 7AH. The place of business is Ditton Nurseries, Summerfield Lane, Long Ditton, Surbiton, Surrey, United Kingdom, KT6 5DZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from the provision of services is recognised when the significant risks and rewards of ownership of the goods and services have passed to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant & Machinery | 33% straight line
Fixtures & Fittings | 20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.5. Leasing and Hire Purchase Contracts
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
Page 2
Page 3
Scotscape Landscaping Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2.7. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.
Page 3
Page 4
Scotscape Landscaping Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.8. Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 5,104 | 10,000 | 15,104
As at 31 March 2025 | 5,104 | 10,000 | 15,104
Depreciation
As at 1 April 2024 | 5,104 | 10,000 | 15,104
As at 31 March 2025 | 5,104 | 10,000 | 15,104
Net Book Value
As at 31 March 2025 | - | - | -
As at 1 April 2024 | - | - | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 121,028 |  | 119,503

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 3,961
Other creditors | 6,909 |  | 5,000
| 6,909 |  | 8,961

7. Share Capital

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

Page 4
Page 5
Scotscape Landscaping Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Angus Cunningham | 5,400 | - | 5,400 | - | -

The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
At the year end the company owed Scotscape Green Limited £7,840 (2024: £7,840) a company in which A Cunningham has a majority shareholding. No interest was charged on this amount.
At the year end the company owed Vertical Greening Systems Limited £9,010 (2024: £9,010) a company in which A Cunningham has a majority shareholding. No interest was charged on this amount.
At the year end the company owed Scotscape Smartscape Limited £38,855 (2024: £49,663) a company in which A Cunningham has a majority shareholding. No interest was charged on this amount.
At the year end the company owed Scotscape Maintenance Limited £18,173 (2024: £18,173) a company in which A Cunningham has a majority shareholding, by virtue of his shareholding in Scotscape Group Limited.
No interest was charged on this amount.
At the year end the company was owed £86,133 (2024: £89,393) by Scotscape Group Limited a companyin which A Cunningham has a majority shareholding. No interest was charged on this amount.
Page 5