Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 3 August 2023 false 1 September 2024 31 August 2025 31 August 2025 15047419 Stuart Aiers Kara Aiers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15047419 2024-08-31 15047419 2025-08-31 15047419 2024-09-01 2025-08-31 15047419 frs-core:CurrentFinancialInstruments 2025-08-31 15047419 frs-core:Non-currentFinancialInstruments 2025-08-31 15047419 frs-core:BetweenOneFiveYears 2025-08-31 15047419 frs-core:FurnitureFittings 2025-08-31 15047419 frs-core:FurnitureFittings 2024-09-01 2025-08-31 15047419 frs-core:FurnitureFittings 2024-08-31 15047419 frs-core:NetGoodwill 2025-08-31 15047419 frs-core:NetGoodwill 2024-09-01 2025-08-31 15047419 frs-core:NetGoodwill 2024-08-31 15047419 frs-core:MotorVehicles 2025-08-31 15047419 frs-core:MotorVehicles 2024-09-01 2025-08-31 15047419 frs-core:MotorVehicles 2024-08-31 15047419 frs-core:PlantMachinery 2025-08-31 15047419 frs-core:PlantMachinery 2024-09-01 2025-08-31 15047419 frs-core:PlantMachinery 2024-08-31 15047419 frs-core:WithinOneYear 2025-08-31 15047419 frs-core:ShareCapital 2025-08-31 15047419 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 15047419 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15047419 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 15047419 frs-bus:SmallEntities 2024-09-01 2025-08-31 15047419 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 15047419 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15047419 frs-bus:Director1 2024-09-01 2025-08-31 15047419 frs-bus:Director2 2024-09-01 2025-08-31 15047419 frs-countries:EnglandWales 2024-09-01 2025-08-31 15047419 2023-08-02 15047419 2024-08-31 15047419 2023-08-03 2024-08-31 15047419 frs-core:CurrentFinancialInstruments 2024-08-31 15047419 frs-core:Non-currentFinancialInstruments 2024-08-31 15047419 frs-core:BetweenOneFiveYears 2024-08-31 15047419 frs-core:WithinOneYear 2024-08-31 15047419 frs-core:ShareCapital 2024-08-31 15047419 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 15047419
Devon Countryside Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Devon Countryside Ltd
Contents
Contents

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

Page 1
Devon Countryside Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 15047419

| 31 August 2025 | 31 August 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 9,600 |  | 10,800
Tangible Assets | 5 |  | 50,171 |  | 39,710
|  |  | 59,771 |  | 50,510
CURRENT ASSETS
Debtors | 6 | 3,782 |  | 18,298 |
Cash at bank and in hand |  | 20,301 |  | 7,328 |
|  | 24,083 |  | 25,626 |
Creditors: Amounts Falling Due Within One Year | 7 | (54,842 ) |  | (45,434 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (30,759 ) |  | (19,808 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 29,012 |  | 30,702
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (36,106 ) |  | (58,612 )
NET LIABILITIES |  |  | (7,094 ) |  | (27,910 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 4 |  | 4
Profit and Loss Account |  |  | (7,098 ) |  | (27,914 )
SHAREHOLDERS' FUNDS |  |  | (7,094) |  | (27,910)

Page 1
Page 2
Devon Countryside Ltd
Balance Sheet (continued)
As At 31 August 2025
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

Stuart Aiers Director
23 February 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Devon Countryside Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Devon Countryside Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15047419 . The registered office is 13 Hyde Road, Paignton, Devon, TQ4 5BW.
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 the profit and loss account over its estimated economic life of .... 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% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance

Page 3
Page 4
Devon Countryside Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 9)
8 9
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 12,000
As at 31 August 2025 | 12,000
Amortisation
As at 1 September 2024 | 1,200
Provided during the period | 1,200
As at 31 August 2025 | 2,400
Net Book Value
As at 31 August 2025 | 9,600
As at 1 September 2024 | 10,800

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 14,235 | 38,422 | 289 | 52,946
Additions | 11,300 | 15,245 | - | 26,545
As at 31 August 2025 | 25,535 | 53,667 | 289 | 79,491

...CONTINUED
Page 4
Page 5
Devon Countryside Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024 | 3,559 | 9,605 | 72 | 13,236
Provided during the period | 4,500 | 11,511 | 73 | 16,084
As at 31 August 2025 | 8,059 | 21,116 | 145 | 29,320
Net Book Value
As at 31 August 2025 | 17,476 | 32,551 | 144 | 50,171
As at 1 September 2024 | 10,676 | 28,817 | 217 | 39,710

6. Debtors

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,782 |  | 18,298

7. Creditors: Amounts Falling Due Within One Year

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,600 |  | 436
Trade creditors | 12,199 |  | 13,187
Bank loans and overdrafts | 5,142 |  | 5,560
Other creditors | 24,416 |  | 18,928
Taxation and social security | 11,485 |  | 7,323
| 54,842 |  | 45,434

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

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 5,728 |  | -
Bank loans | 18,960 |  | 26,385
Other creditors | 11,418 |  | 32,227
| 36,106 |  | 58,612

Page 5
Page 6
Devon Countryside Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Obligations Under Finance Leases and Hire Purchase

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 1,600 |  | 436
Later than one year and not later than five years | 5,728 |  | -
| 7,328 |  | 436
| 7,328 |  | 436

10. Share Capital

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

Page 6