Acorah Software Products - Accounts Production 19.2.350 false true 5 April 2025 6 April 2024 false 6 April 2025 5 April 2026 5 April 2026 07948406 Mr A Jepson Mr A Peterkin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07948406 2025-04-05 07948406 2026-04-05 07948406 2025-04-06 2026-04-05 07948406 frs-core:CurrentFinancialInstruments 2026-04-05 07948406 frs-core:Non-currentFinancialInstruments 2026-04-05 07948406 frs-core:ComputerEquipment 2026-04-05 07948406 frs-core:ComputerEquipment 2025-04-06 2026-04-05 07948406 frs-core:ComputerEquipment 2025-04-05 07948406 frs-core:FurnitureFittings 2026-04-05 07948406 frs-core:FurnitureFittings 2025-04-06 2026-04-05 07948406 frs-core:FurnitureFittings 2025-04-05 07948406 frs-core:MotorVehicles 2026-04-05 07948406 frs-core:MotorVehicles 2025-04-06 2026-04-05 07948406 frs-core:MotorVehicles 2025-04-05 07948406 frs-core:PlantMachinery 2026-04-05 07948406 frs-core:PlantMachinery 2025-04-06 2026-04-05 07948406 frs-core:PlantMachinery 2025-04-05 07948406 frs-core:RevaluationReserve 2025-04-05 07948406 frs-core:RevaluationReserve 2026-04-05 07948406 frs-core:ShareCapital 2026-04-05 07948406 frs-core:RetainedEarningsAccumulatedLosses 2025-04-06 2026-04-05 07948406 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-04-05 07948406 frs-core:RetainedEarningsAccumulatedLosses 2026-04-05 07948406 frs-bus:PrivateLimitedCompanyLtd 2025-04-06 2026-04-05 07948406 frs-bus:FilletedAccounts 2025-04-06 2026-04-05 07948406 frs-bus:SmallEntities 2025-04-06 2026-04-05 07948406 frs-bus:AuditExempt-NoAccountantsReport 2025-04-06 2026-04-05 07948406 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-06 2026-04-05 07948406 frs-bus:Director1 2025-04-06 2026-04-05 07948406 frs-bus:Director1 2025-04-05 07948406 frs-bus:Director1 2026-04-05 07948406 frs-bus:CompanySecretary1 2025-04-06 2026-04-05 07948406 frs-countries:EnglandWales 2025-04-06 2026-04-05 07948406 2024-04-05 07948406 2025-04-05 07948406 2024-04-06 2025-04-05 07948406 frs-core:CurrentFinancialInstruments 2025-04-05 07948406 frs-core:Non-currentFinancialInstruments 2025-04-05 07948406 frs-core:RevaluationReserve 2025-04-05 07948406 frs-core:ShareCapital 2025-04-05 07948406 frs-core:RetainedEarningsAccumulatedLosses 2025-04-05
Registered number: 07948406
Jepson Gardening Services Ltd
Financial Statements
For The Year Ended 5 April 2026
Jepson Gardening Services Ltd
Contents
Contents

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

Page 1
Jepson Gardening Services Ltd
Balance Sheet
As At 5 April 2026
Balance Sheet
Registered number: 07948406

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,290 |  | 11,952
|  |  | 10,290 |  | 11,952
CURRENT ASSETS
Debtors | 5 | 9,556 |  | 9,740 |
Cash at bank and in hand |  | 8,576 |  | 12,390 |
|  | 18,132 |  | 22,130 |
Creditors: Amounts Falling Due Within One Year | 6 | (6,050 ) |  | (8,233 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 12,082 |  | 13,897
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 22,372 |  | 25,849
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (337 ) |  | (2,334 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,955 ) |  | (2,212 )
NET ASSETS |  |  | 20,080 |  | 21,303
CAPITAL AND RESERVES
Called up share capital | 8 |  | 3 |  | 3
Revaluation reserve | 10 |  | 12,000 |  | 12,000
Profit and Loss Account |  |  | 8,077 |  | 9,300
SHAREHOLDERS' FUNDS |  |  | 20,080 |  | 21,303

Page 1
Page 2
Jepson Gardening Services Ltd
Balance Sheet (continued)
As At 5 April 2026
For the year ending 5 April 2026 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 A Jepson Director
15 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Jepson Gardening Services Ltd
Notes to the Financial Statements
For The Year Ended 5 April 2026
Notes to the Financial Statements
1. General Information
Jepson Gardening Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07948406 . The registered office is 550 Valley Road, Nottingham, NG5 1JJ.
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 | 33% straight line
Motor Vehicles | 25% straight line
Fixtures & Fittings | 20% straight line
Computer Equipment | 33% straight line

2.4. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
Page 3
Page 4
Jepson Gardening Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost or Valuation
As at 6 April 2025 | 4,956 | 30,032 | 6,497 | 2,491 | 43,976
Additions | - | - | - | 691 | 691
As at 5 April 2026 | 4,956 | 30,032 | 6,497 | 3,182 | 44,667
Depreciation
As at 6 April 2025 | 4,344 | 19,532 | 5,696 | 2,452 | 32,024
Provided during the period | 612 | 1,313 | 160 | 268 | 2,353
As at 5 April 2026 | 4,956 | 20,845 | 5,856 | 2,720 | 34,377
Net Book Value
As at 5 April 2026 | - | 9,187 | 641 | 462 | 10,290
As at 6 April 2025 | 612 | 10,500 | 801 | 39 | 11,952

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 309
Director's loan account | 9,556 |  | 9,431
| 9,556 |  | 9,740

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | -
Bank loans and overdrafts | 833 |  | 833
Corporation tax | 4,802 |  | 7,112
Other taxes and social security | 128 |  | -
Accruals and deferred income | 288 |  | 288
| 6,050 |  | 8,233

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 337 |  | 2,334

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

Page 4
Page 5
Jepson Gardening Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2026
9. Directors Advances, Credits and Guarantees
At the balance sheet date, the director loan account position is as follows:

| As at 6 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 5 April 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Anthony Jepson | 9,431 | 32,312 | 32,188 | - | 9,556

The above loan account was repaid within 9 months after the year end. The loan is unsecured, interest free and repayable on demand.
10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 6 April 2025 | 12,000 | 9,300
Profit for the year and total comprehensive income | - | 19,068
Dividends paid | - | (20,291)
As at 5 April 2026 | 12,000 | 8,077

Page 5