Acorah Software Products - Accounts Production 19.2.450 false true true 28 February 2025 1 October 2023 false 1 March 2025 28 February 2026 28 February 2026 10953195 Mr Daniel Naylor Ms Rachel Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10953195 2025-02-28 10953195 2026-02-28 10953195 2025-03-01 2026-02-28 10953195 frs-core:CurrentFinancialInstruments 2026-02-28 10953195 frs-core:Non-currentFinancialInstruments 2026-02-28 10953195 frs-core:ComputerEquipment 2025-03-01 2026-02-28 10953195 frs-core:FurnitureFittings 2026-02-28 10953195 frs-core:FurnitureFittings 2025-03-01 2026-02-28 10953195 frs-core:FurnitureFittings 2025-02-28 10953195 frs-core:MotorVehicles 2026-02-28 10953195 frs-core:MotorVehicles 2025-03-01 2026-02-28 10953195 frs-core:MotorVehicles 2025-02-28 10953195 frs-core:PlantMachinery 2026-02-28 10953195 frs-core:PlantMachinery 2025-03-01 2026-02-28 10953195 frs-core:PlantMachinery 2025-02-28 10953195 frs-core:WithinOneYear 2026-02-28 10953195 frs-core:ShareCapital 2026-02-28 10953195 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 10953195 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 10953195 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 10953195 frs-bus:SmallEntities 2025-03-01 2026-02-28 10953195 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 10953195 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 10953195 frs-bus:Director1 2025-03-01 2026-02-28 10953195 frs-bus:Director2 2025-03-01 2026-02-28 10953195 frs-countries:EnglandWales 2025-03-01 2026-02-28 10953195 2023-09-30 10953195 2025-02-28 10953195 2023-10-01 2025-02-28 10953195 frs-core:CurrentFinancialInstruments 2025-02-28 10953195 frs-core:Non-currentFinancialInstruments 2025-02-28 10953195 frs-core:BetweenOneFiveYears 2025-02-28 10953195 frs-core:WithinOneYear 2025-02-28 10953195 frs-core:ShareCapital 2025-02-28 10953195 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 10953195
Absolute Landscapes Yorkshire Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
Absolute Landscapes Yorkshire Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Absolute Landscapes Yorkshire Ltd
Statement of Financial Position
As At 28 February 2026
Statement of Financial Position
Registered number: 10953195

| 28 February 2026 | 28 February 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 12,882 |  | 16,391
|  |  | 12,882 |  | 16,391
CURRENT ASSETS
Debtors | 5 | 2,350 |  | - |
Cash at bank and in hand |  | 1,532 |  | 1,990 |
|  | 3,882 |  | 1,990 |
Creditors: Amounts Falling Due Within One Year | 6 | (21,797 ) |  | (14,032 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (17,915 ) |  | (12,042 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (5,033 ) |  | 4,349
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (1,140 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,896 ) |  | (2,948 )
NET (LIABILITIES)/ASSETS |  |  | (6,929 ) |  | 261
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Income Statement |  |  | (7,029 ) |  | 161
SHAREHOLDERS' FUNDS |  |  | (6,929) |  | 261

Page 1
Page 2
Absolute Landscapes Yorkshire Ltd
Statement of Financial Position (continued)
As At 28 February 2026
For the year ending 28 February 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 Income Statement.
On behalf of the board

Mr Daniel Naylor Director
29 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Absolute Landscapes Yorkshire Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Absolute Landscapes Yorkshire Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10953195 . The registered office is The Octagon, Wells Road, Ilkley, West Yorkshire, LS29 9JB.
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. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue. The board is committed to the success of the company in the following twelve months, and where necessary will endeavour to support the company with all means at their disposal to ensure its continuity. Therefore the directors still believe it is appropriate to prepare the accounts on a going concern basis.
2.3. 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.
2.4. 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 | 20% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 20% on reducing balance
Computer Equipment | 33% on costs

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 income statement 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 income statement as incurred.
Page 3
Page 4
Absolute Landscapes Yorkshire Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.6. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 1 (2025: 2)
1 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 March 2025 | 26,936 | 30,445 | 1,542 | 58,923
As at 28 February 2026 | 26,936 | 30,445 | 1,542 | 58,923
Depreciation
As at 1 March 2025 | 15,760 | 25,820 | 952 | 42,532
Provided during the period | 2,235 | 1,156 | 118 | 3,509
As at 28 February 2026 | 17,995 | 26,976 | 1,070 | 46,041
Net Book Value
As at 28 February 2026 | 8,941 | 3,469 | 472 | 12,882
As at 1 March 2025 | 11,176 | 4,625 | 590 | 16,391

5. Debtors

| 28 February 2026 |  | 28 February 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,350 |  | -

Page 4
Page 5
Absolute Landscapes Yorkshire Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
6. Creditors: Amounts Falling Due Within One Year

| 28 February 2026 |  | 28 February 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,140 |  | 3,420
Trade creditors | 9,642 |  | 4,021
Other creditors | 10,383 |  | 4,249
Taxation and social security | 632 |  | 2,342
| 21,797 |  | 14,032

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

| 28 February 2026 |  | 28 February 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 1,140

8. Secured Creditors
Of the creditors the following amounts are secured.

| 28 February 2026 |  | 28 February 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,140 |  | 5,985

9. Obligations Under Finance Leases and Hire Purchase

| 28 February 2026 |  | 28 February 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 1,140 |  | 3,420
Later than one year and not later than five years | - |  | 1,140
| 1,140 |  | 4,560
| 1,140 |  | 4,560

10. Share Capital

| 28 February 2026 |  | 28 February 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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