Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 14332735 Mr Oritseweyinmin Ugboma iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14332735 2024-09-30 14332735 2025-09-30 14332735 2024-10-01 2025-09-30 14332735 frs-core:CurrentFinancialInstruments 2025-09-30 14332735 frs-core:Non-currentFinancialInstruments 2025-09-30 14332735 frs-core:ComputerEquipment 2024-10-01 2025-09-30 14332735 frs-core:NetGoodwill 2025-09-30 14332735 frs-core:NetGoodwill 2024-10-01 2025-09-30 14332735 frs-core:NetGoodwill 2024-09-30 14332735 frs-core:MotorVehicles 2024-10-01 2025-09-30 14332735 frs-core:PlantMachinery 2025-09-30 14332735 frs-core:PlantMachinery 2024-10-01 2025-09-30 14332735 frs-core:PlantMachinery 2024-09-30 14332735 frs-core:ShareCapital 2025-09-30 14332735 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 14332735 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14332735 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 14332735 frs-bus:SmallEntities 2024-10-01 2025-09-30 14332735 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 14332735 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 14332735 frs-bus:Director1 2024-10-01 2025-09-30 14332735 frs-countries:EnglandWales 2024-10-01 2025-09-30 14332735 2023-09-30 14332735 2024-09-30 14332735 2023-10-01 2024-09-30 14332735 frs-core:CurrentFinancialInstruments 2024-09-30 14332735 frs-core:Non-currentFinancialInstruments 2024-09-30 14332735 frs-core:ShareCapital 2024-09-30 14332735 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 14332735
GARDEN CITY PLANTS AND GARDENING LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2025
ISA Consortium Ltd
206 New Road
Croxley Green
WD3 3HH
GARDEN CITY PLANTS AND GARDENING LIMITED
Contents
Contents

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

Page 1
GARDEN CITY PLANTS AND GARDENING LIMITED
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 14332735

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 35,000 |  | 40,000
Tangible Assets | 5 |  | 4,604 |  | 16,148
|  |  | 39,604 |  | 56,148
CURRENT ASSETS
Cash at bank and in hand |  | 176 |  | 1,795 |
|  | 176 |  | 1,795 |
Creditors: Amounts Falling Due Within One Year | 6 | (5,685 ) |  | (24,624 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (5,509 ) |  | (22,829 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 34,095 |  | 33,319
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,119 ) |  | (3,793 )
NET ASSETS |  |  | 31,976 |  | 29,526
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 31,876 |  | 29,426
SHAREHOLDERS' FUNDS |  |  | 31,976 |  | 29,526

Page 1
Page 2
GARDEN CITY PLANTS AND GARDENING LIMITED
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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.
On behalf of the board

Mr Oritseweyinmin Ugboma Director
12/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
GARDEN CITY PLANTS AND GARDENING LIMITED
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
GARDEN CITY PLANTS AND GARDENING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 14332735 . The registered office is Office 16, 206 New Road, Croxley Green, Hertfordshire, WD3 3HH.
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 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:

Plant & Machinery | 25
Motor Vehicles | 25
Computer Equipment | 25

Page 3
Page 4
GARDEN CITY PLANTS AND GARDENING LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: NIL)
1 -
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 50,000
As at 30 September 2025 | 50,000
Amortisation
As at 1 October 2024 | 10,000
Provided during the period | 5,000
As at 30 September 2025 | 15,000
Net Book Value
As at 30 September 2025 | 35,000
As at 1 October 2024 | 40,000

5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 October 2024 | 32,181
Disposals | (6,999 )
As at 30 September 2025 | 25,182

...CONTINUED
Page 4
Page 5
GARDEN CITY PLANTS AND GARDENING LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Depreciation
As at 1 October 2024 | 16,033
Provided during the period | 4,545
As at 30 September 2025 | 20,578
Net Book Value
As at 30 September 2025 | 4,604
As at 1 October 2024 | 16,148

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 113 |  | 2,399
Other creditors | 588 |  | 18,000
Taxation and social security | 4,984 |  | 4,225
| 5,685 |  | 24,624

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,119 |  | 3,793

8. Share Capital

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

Page 5