Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 10923626 Mr Stephen Jeary Mr Daniel Jeary iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10923626 2024-08-31 10923626 2025-08-31 10923626 2024-09-01 2025-08-31 10923626 frs-core:CurrentFinancialInstruments 2025-08-31 10923626 frs-core:ComputerEquipment 2024-09-01 2025-08-31 10923626 frs-core:FurnitureFittings 2024-09-01 2025-08-31 10923626 frs-core:MotorVehicles 2025-08-31 10923626 frs-core:MotorVehicles 2024-09-01 2025-08-31 10923626 frs-core:MotorVehicles 2024-08-31 10923626 frs-core:PlantMachinery 2025-08-31 10923626 frs-core:PlantMachinery 2024-09-01 2025-08-31 10923626 frs-core:PlantMachinery 2024-08-31 10923626 frs-core:ShareCapital 2025-08-31 10923626 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10923626 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10923626 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 10923626 frs-bus:SmallEntities 2024-09-01 2025-08-31 10923626 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10923626 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10923626 frs-bus:Director1 2024-09-01 2025-08-31 10923626 frs-bus:Director1 2024-08-31 10923626 frs-bus:Director1 2025-08-31 10923626 frs-bus:Director2 2024-09-01 2025-08-31 10923626 frs-bus:Director2 2024-08-31 10923626 frs-bus:Director2 2025-08-31 10923626 frs-countries:EnglandWales 2024-09-01 2025-08-31 10923626 2023-08-31 10923626 2024-08-31 10923626 2023-09-01 2024-08-31 10923626 frs-core:CurrentFinancialInstruments 2024-08-31 10923626 frs-core:ShareCapital 2024-08-31 10923626 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 10923626
Valley View Fencing And Landscaping Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10923626
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 42,804 81,013
42,804 81,013
CURRENT ASSETS
Stocks 5 25,000 25,000
Debtors 6 355,575 316,469
Cash at bank and in hand 190,029 123,525
570,604 464,994
Creditors: Amounts Falling Due Within One Year 7 (248,700 ) (228,582 )
NET CURRENT ASSETS (LIABILITIES) 321,904 236,412
TOTAL ASSETS LESS CURRENT LIABILITIES 364,708 317,425
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (9,572 ) (16,466 )
NET ASSETS 355,136 300,959
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 354,136 299,959
SHAREHOLDERS' FUNDS 355,136 300,959
Page 1
Page 2
For the year ending 31 August 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 Stephen Jeary
Director
26th March 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Valley View Fencing And Landscaping Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10923626 . The registered office is 2, Valley View, Calne, Wiltshire, SN11 0SB.
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:
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 8 8
9 9
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2024 116,205 134,238 250,443
Additions - 6,500 6,500
As at 31 August 2025 116,205 140,738 256,943
Depreciation
As at 1 September 2024 79,921 89,509 169,430
Provided during the period 20,407 24,302 44,709
As at 31 August 2025 100,328 113,811 214,139
Net Book Value
As at 31 August 2025 15,877 26,927 42,804
As at 1 September 2024 36,284 44,729 81,013
5. Stocks
2025 2024
£ £
Stock 25,000 25,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 158,140 99,505
Prepayments and accrued income 37,110 36,967
S&D Jeary Intercompany Loan 143,972 140,000
Other taxes and social security 16,353 7,593
Net wages - 699
Directors' loan accounts - 31,705
355,575 316,469
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 83,627 26,464
Corporation tax 87,034 43,556
VAT 55,603 23,351
Pension creditors (Current liabilities - creditors < 1 year) 1,402 326
Accruals and deferred income 700 134,885
Directors' loan accounts 20,334 -
248,700 228,582
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 9,572 16,466
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Directors Advances, Credits and Guarantees
Included within CREDITORS are the following loansfrom directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Stephen Jeary 15,496 53,412 79,982 - 11,074
Mr Daniel Jeary 16,207 54,516 79,982 - 9,259
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2025 2024
£ £
Mr Stephen Jeary 67,430 37,400
Mr Daniel Jeary 67,430 37,400
11. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid - 12,000
Final dividend paid 134,860 74,800
134,860 86,800
Page 5