Acorah Software Products - Accounts Production 19.3.550 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 10492415 E Wright B Walker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10492415 2024-11-30 10492415 2025-11-30 10492415 2024-12-01 2025-11-30 10492415 frs-core:CurrentFinancialInstruments 2025-11-30 10492415 frs-core:Non-currentFinancialInstruments 2025-11-30 10492415 frs-core:BetweenOneFiveYears 2025-11-30 10492415 frs-core:ComputerEquipment 2025-11-30 10492415 frs-core:ComputerEquipment 2024-12-01 2025-11-30 10492415 frs-core:ComputerEquipment 2024-11-30 10492415 frs-core:MotorVehicles 2025-11-30 10492415 frs-core:MotorVehicles 2024-12-01 2025-11-30 10492415 frs-core:MotorVehicles 2024-11-30 10492415 frs-core:PlantMachinery 2025-11-30 10492415 frs-core:PlantMachinery 2024-12-01 2025-11-30 10492415 frs-core:PlantMachinery 2024-11-30 10492415 frs-core:WithinOneYear 2025-11-30 10492415 frs-core:ShareCapital 2025-11-30 10492415 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 10492415 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 10492415 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 10492415 frs-bus:SmallEntities 2024-12-01 2025-11-30 10492415 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 10492415 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 10492415 frs-bus:Director1 2024-12-01 2025-11-30 10492415 frs-bus:Director2 2024-12-01 2025-11-30 10492415 frs-countries:EnglandWales 2024-12-01 2025-11-30 10492415 2023-11-30 10492415 2024-11-30 10492415 2023-12-01 2024-11-30 10492415 frs-core:CurrentFinancialInstruments 2024-11-30 10492415 frs-core:Non-currentFinancialInstruments 2024-11-30 10492415 frs-core:BetweenOneFiveYears 2024-11-30 10492415 frs-core:WithinOneYear 2024-11-30 10492415 frs-core:ShareCapital 2024-11-30 10492415 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 10492415
Wrights Landscapes Group Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Wrights Landscapes Group Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Wrights Landscapes Group Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 10492415

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 61,858 |  | 14,695
|  |  | 61,858 |  | 14,695
CURRENT ASSETS
Stocks | 5 | 37,936 |  | 1,088 |
Debtors | 6 | 1,055,550 |  | 582,748 |
Cash at bank and in hand |  | 41,449 |  | 27,124 |
|  | 1,134,935 |  | 610,960 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,028,007 ) |  | (436,255 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 106,928 |  | 174,705
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 168,786 |  | 189,400
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (72,822 ) |  | (65,859 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (22,938 ) |  | (3,656 )
NET ASSETS |  |  | 73,026 |  | 119,885
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 72,926 |  | 119,785
SHAREHOLDERS' FUNDS |  |  | 73,026 |  | 119,885

Page 1
Page 2
Wrights Landscapes Group Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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

E Wright Director
20 July 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Wrights Landscapes Group Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Wrights Landscapes Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10492415 . The registered office is The Business Terrace, Maidstone House, King Street, Maidstone, Kent , ME15 6AW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
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 rendering of services. Turnover is reduced for rebates and other similar allowances.
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 | 15% reducing balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 25% reducing balance

2.4. 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.
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Wrights Landscapes Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.5. 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.
2.6. Financial Instruments
The company applies the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Basic financial assets and liabilities are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets and liabilities classified as receivable or payable within one year are not amortised.
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. 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.
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Wrights Landscapes Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.9. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with
banks, other short-term liquid investments with original maturities of three months or less, and bank
overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 December 2024 | 6,296 | 29,494 | 4,358 | 40,148
Additions | 1,593 | 58,098 | 902 | 60,593
As at 30 November 2025 | 7,889 | 87,592 | 5,260 | 100,741
Depreciation
As at 1 December 2024 | 3,229 | 19,081 | 3,143 | 25,453
Provided during the period | 701 | 6,648 | 577 | 7,926
Impairment losses | - | 5,504 | - | 5,504
As at 30 November 2025 | 3,930 | 31,233 | 3,720 | 38,883
Net Book Value
As at 30 November 2025 | 3,959 | 56,359 | 1,540 | 61,858
As at 1 December 2024 | 3,067 | 10,413 | 1,215 | 14,695

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 37,936 |  | 1,088

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 562,111 |  | 259,022
Prepayments and accrued income | 230,471 |  | 239,594

...CONTINUED
Page 5
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Wrights Landscapes Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

Other debtors | 170,089 |  | 9,450
VAT | 92,879 |  | 39,997
Directors' loan accounts | - |  | 34,685
| 1,055,550 |  | 582,748

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 8,886 |  | 5,731
Trade creditors | 441,846 |  | 225,850
Bank loans and overdrafts | 5,520 |  | 5,520
Other loans | 124,996 |  | 95,667
Corporation tax | 108,714 |  | 57,565
Other taxes and social security | 10,503 |  | 3,222
Other creditors | 268,705 |  | 41,560
Accruals and deferred income | - |  | 1,140
Directors' loan accounts | 58,837 |  | -
| 1,028,007 |  | 436,255

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 26,899 |  | 4,029
Bank loans | 19,532 |  | 25,036
Other loans | 26,391 |  | 36,794
| 72,822 |  | 65,859

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 8,886 |  | 5,731
Later than one year and not later than five years | 26,899 |  | 4,029
| 35,785 |  | 9,760
| 35,785 |  | 9,760

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Wrights Landscapes Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Directors Advances, Credits and Guarantees
During the year the company made advances to the director's totalling £54,332 (2024 - £34,685) and recevied repayments totalling £147,854 (2024 - £47,758). At the year end the company owed the directors' £58,837 (2024 - The directors' owed the company £34,685).
Loans are unsecured, repayable on demand and interest is charged at the HMRC official rate, where required.
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