Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 03538351 S C Dunn D Mathew D Mathew iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03538351 2024-12-31 03538351 2025-12-31 03538351 2025-01-01 2025-12-31 03538351 frs-core:CurrentFinancialInstruments 2025-12-31 03538351 frs-core:ComputerEquipment 2025-12-31 03538351 frs-core:ComputerEquipment 2025-01-01 2025-12-31 03538351 frs-core:ComputerEquipment 2024-12-31 03538351 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 03538351 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 03538351 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 03538351 frs-core:FurnitureFittings 2025-12-31 03538351 frs-core:FurnitureFittings 2025-01-01 2025-12-31 03538351 frs-core:FurnitureFittings 2024-12-31 03538351 frs-core:NetGoodwill 2025-12-31 03538351 frs-core:NetGoodwill 2025-01-01 2025-12-31 03538351 frs-core:NetGoodwill 2024-12-31 03538351 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 03538351 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 03538351 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 03538351 frs-core:MotorVehicles 2025-12-31 03538351 frs-core:MotorVehicles 2025-01-01 2025-12-31 03538351 frs-core:MotorVehicles 2024-12-31 03538351 frs-core:PlantMachinery 2025-12-31 03538351 frs-core:PlantMachinery 2025-01-01 2025-12-31 03538351 frs-core:PlantMachinery 2024-12-31 03538351 frs-core:CapitalRedemptionReserve 2025-12-31 03538351 frs-core:ShareCapital 2025-12-31 03538351 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03538351 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03538351 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03538351 frs-bus:SmallEntities 2025-01-01 2025-12-31 03538351 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03538351 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03538351 frs-bus:Director1 2025-01-01 2025-12-31 03538351 frs-bus:Director2 2025-01-01 2025-12-31 03538351 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 03538351 frs-countries:EnglandWales 2025-01-01 2025-12-31 03538351 2023-12-31 03538351 2024-12-31 03538351 2024-01-01 2024-12-31 03538351 frs-core:CurrentFinancialInstruments 2024-12-31 03538351 frs-core:WithinOneYear 2024-12-31 03538351 frs-core:CapitalRedemptionReserve 2024-12-31 03538351 frs-core:ShareCapital 2024-12-31 03538351 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03538351
The Boma Garden Centre Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 03538351
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 1,445
Tangible Assets 5 53,892 76,861
53,892 78,306
CURRENT ASSETS
Stocks 6 134,308 126,288
Debtors 7 49,621 42,517
Cash at bank and in hand 602,939 540,287
786,868 709,092
Creditors: Amounts Falling Due Within One Year 8 (111,930 ) (102,574 )
NET CURRENT ASSETS (LIABILITIES) 674,938 606,518
TOTAL ASSETS LESS CURRENT LIABILITIES 728,830 684,824
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,008 ) (9,940 )
NET ASSETS 722,822 674,884
CAPITAL AND RESERVES
Called up share capital 10 1 1
Capital redemption reserve 1 1
Profit and Loss Account 722,820 674,882
SHAREHOLDERS' FUNDS 722,822 674,884
Page 1
Page 2
For the year ending 31 December 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
D Mathew
Director
6 July 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Boma Garden Centre Ltd is a private company, limited by shares,registered in England & Wales. The company's registered office address is 51-53 Islip Street, London, NW5 2DL.
The presentation currency of the financial statements is Pound Sterling (£).
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.
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 ten years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. 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:
Leasehold 20% on reducing balance
Plant & Machinery 20% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 25% on reducing balance
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Page 4
2.6. 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.
2.7. 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.
2.8. Financial Instruments
The company only enters into basic financial instrument transactions in accordance with Section 11. Financial assets and liabilities are measured at cost and financial assets are assessed at the end of each reporting period for objective evidence of impairment.
2.9. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.10. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2024: 20)
22 20
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Page 5
4. Intangible Assets
Goodwill Development Costs Total
£ £ £
Cost
As at 1 January 2025 30,000 29,588 59,588
As at 31 December 2025 30,000 29,588 59,588
Amortisation
As at 1 January 2025 30,000 28,143 58,143
Provided during the period - 1,445 1,445
As at 31 December 2025 30,000 29,588 59,588
Net Book Value
As at 31 December 2025 - - -
As at 1 January 2025 - 1,445 1,445
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2025 120,397 11,076 59,289 51,849
Disposals - - - (247 )
As at 31 December 2025 120,397 11,076 59,289 51,602
Depreciation
As at 1 January 2025 91,699 8,923 33,866 46,210
Provided during the period 6,111 431 6,356 1,127
Disposals - - - (244 )
As at 31 December 2025 97,810 9,354 40,222 47,093
Net Book Value
As at 31 December 2025 22,587 1,722 19,067 4,509
As at 1 January 2025 28,698 2,153 25,423 5,639
Page 5
Page 6
Computer Equipment Total
£ £
Cost
As at 1 January 2025 44,698 287,309
Disposals (23,053 ) (23,300 )
As at 31 December 2025 21,645 264,009
Depreciation
As at 1 January 2025 29,750 210,448
Provided during the period 3,444 17,469
Disposals (17,556 ) (17,800 )
As at 31 December 2025 15,638 210,117
Net Book Value
As at 31 December 2025 6,007 53,892
As at 1 January 2025 14,948 76,861
6. Stocks
2025 2024
£ £
Stock 134,308 126,288
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 600 -
Other debtors 49,021 42,517
49,621 42,517
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 2,439
Trade creditors 36,679 42,090
Other creditors 25,668 24,736
Taxation and social security 49,583 33,309
111,930 102,574
Page 6
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 2,439
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
11. Capital Commitments
At the year end the company has commitments, guarantees and contingencies totalling £217,118 (2024: £135,262)
Page 7