Acorah Software Products - Accounts Production 19.2.350 false true 31 January 2025 24 August 2023 false 1 February 2025 31 January 2026 31 January 2026 15094646 Mr Daniel McCowan Mr Francesco Caparelli iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15094646 2025-01-31 15094646 2026-01-31 15094646 2025-02-01 2026-01-31 15094646 frs-core:CurrentFinancialInstruments 2026-01-31 15094646 frs-core:Non-currentFinancialInstruments 2026-01-31 15094646 frs-core:ComputerEquipment 2026-01-31 15094646 frs-core:ComputerEquipment 2025-02-01 2026-01-31 15094646 frs-core:ComputerEquipment 2025-01-31 15094646 frs-core:MotorVehicles 2026-01-31 15094646 frs-core:MotorVehicles 2025-02-01 2026-01-31 15094646 frs-core:MotorVehicles 2025-01-31 15094646 frs-core:PlantMachinery 2026-01-31 15094646 frs-core:PlantMachinery 2025-02-01 2026-01-31 15094646 frs-core:PlantMachinery 2025-01-31 15094646 frs-core:ShareCapital 2026-01-31 15094646 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 15094646 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 15094646 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 15094646 frs-bus:SmallEntities 2025-02-01 2026-01-31 15094646 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 15094646 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 15094646 frs-bus:Director1 2025-02-01 2026-01-31 15094646 frs-bus:Director2 2025-02-01 2026-01-31 15094646 frs-countries:EnglandWales 2025-02-01 2026-01-31 15094646 2023-08-23 15094646 2025-01-31 15094646 2023-08-24 2025-01-31 15094646 frs-core:CurrentFinancialInstruments 2025-01-31 15094646 frs-core:Non-currentFinancialInstruments 2025-01-31 15094646 frs-core:ShareCapital 2025-01-31 15094646 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 15094646
GREEN IMPROVE LTD
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 15094646
31 January 2026 31 January 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 10,497 14,935
Tangible Assets 4 320,153 417,163
330,650 432,098
CURRENT ASSETS
Stocks 5 5,000 425,000
Debtors 6 701,926 759,035
Investments 7 4,500 4,500
Cash at bank and in hand 1,434,945 403,083
2,146,371 1,591,618
Creditors: Amounts Falling Due Within One Year 8 (1,233,831 ) (526,253 )
NET CURRENT ASSETS (LIABILITIES) 912,540 1,065,365
TOTAL ASSETS LESS CURRENT LIABILITIES 1,243,190 1,497,463
Creditors: Amounts Falling Due After More Than One Year 9 - (1,135,478 )
NET ASSETS 1,243,190 361,985
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 1,243,090 361,885
SHAREHOLDERS' FUNDS 1,243,190 361,985
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For the year ending 31 January 2026 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 McCowan
Director
16/03/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
GREEN IMPROVE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15094646 . The registered office is Carr Hall, Whalley Road, Blackburn, Lancashire, BB1 9LJ.
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% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
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.
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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 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 33 (2025: 20)
33 20
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2025 57,590 410,308 35,969 503,867
Additions 13,106 5,939 13,535 32,580
As at 31 January 2026 70,696 416,247 49,504 536,447
Depreciation
As at 1 February 2025 8,471 73,258 4,975 86,704
Provided during the period 15,908 103,239 10,443 129,590
As at 31 January 2026 24,379 176,497 15,418 216,294
Net Book Value
As at 31 January 2026 46,317 239,750 34,086 320,153
As at 1 February 2025 49,119 337,050 30,994 417,163
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5. Stocks
31 January 2026 31 January 2025
£ £
Work in progress 5,000 425,000
6. Debtors
31 January 2026 31 January 2025
£ £
Due within one year
Trade debtors 560,526 698,286
Amounts owed by group undertakings 84,521 10,000
Other debtors 56,879 50,749
701,926 759,035
7. Current Asset Investments
31 January 2026 31 January 2025
£ £
Short term deposits 4,500 4,500
8. Creditors: Amounts Falling Due Within One Year
31 January 2026 31 January 2025
£ £
Trade creditors 306,839 193,297
Other creditors 161,820 162,955
Taxation and social security 765,172 170,001
1,233,831 526,253
9. Creditors: Amounts Falling Due After More Than One Year
31 January 2026 31 January 2025
£ £
Other creditors - 1,135,478
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10. Share Capital
31 January 2026 31 January 2025
£ £
Allotted, Called up and fully paid 100 100
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