Acorah Software Products - Accounts Production 19.3.550 false true 30 November 2024 30 November 2023 false 1 December 2024 30 November 2025 30 November 2025 07852743 Mrs Dawn Young Mr Matthew Young iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07852743 2024-11-30 07852743 2025-11-30 07852743 2024-12-01 2025-11-30 07852743 frs-core:CurrentFinancialInstruments 2025-11-30 07852743 frs-core:Non-currentFinancialInstruments 2025-11-30 07852743 frs-core:ComputerEquipment 2025-11-30 07852743 frs-core:ComputerEquipment 2024-12-01 2025-11-30 07852743 frs-core:ComputerEquipment 2024-11-30 07852743 frs-core:FurnitureFittings 2025-11-30 07852743 frs-core:FurnitureFittings 2024-12-01 2025-11-30 07852743 frs-core:FurnitureFittings 2024-11-30 07852743 frs-core:MotorVehicles 2025-11-30 07852743 frs-core:MotorVehicles 2024-12-01 2025-11-30 07852743 frs-core:MotorVehicles 2024-11-30 07852743 frs-core:PlantMachinery 2025-11-30 07852743 frs-core:PlantMachinery 2024-12-01 2025-11-30 07852743 frs-core:PlantMachinery 2024-11-30 07852743 frs-core:WithinOneYear 2025-11-30 07852743 frs-core:ShareCapital 2025-11-30 07852743 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 07852743 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 07852743 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 07852743 frs-bus:SmallEntities 2024-12-01 2025-11-30 07852743 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 07852743 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 07852743 frs-bus:Director1 2024-12-01 2025-11-30 07852743 frs-bus:Director2 2024-12-01 2025-11-30 07852743 frs-countries:EnglandWales 2024-12-01 2025-11-30 07852743 2023-11-29 07852743 2024-11-30 07852743 2023-11-30 2024-11-30 07852743 frs-core:CurrentFinancialInstruments 2024-11-30 07852743 frs-core:Non-currentFinancialInstruments 2024-11-30 07852743 frs-core:BetweenOneFiveYears 2024-11-30 07852743 frs-core:WithinOneYear 2024-11-30 07852743 frs-core:ShareCapital 2024-11-30 07852743 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 07852743
LUSHINGTON LANDSCAPING AND CONSTRUCTION LIMITED
Unaudited Financial Statements
For The Year Ended 30 November 2025
Whitefield Tax Limited
Chartered Certified Accountants and Registered Auditor
Arnold House
2 New Road
Brading
Isle of Wight
PO36 0DT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07852743
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,368 16,490
12,368 16,490
CURRENT ASSETS
Stocks 5 1,000 8,000
Debtors 6 20,384 30,453
Cash at bank and in hand 28,273 4,982
49,657 43,435
Creditors: Amounts Falling Due Within One Year 7 (59,868 ) (53,581 )
NET CURRENT ASSETS (LIABILITIES) (10,211 ) (10,146 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,157 6,344
Creditors: Amounts Falling Due After More Than One Year 8 - (3,465 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,080 ) (2,819 )
NET ASSETS 77 60
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 75 58
SHAREHOLDERS' FUNDS 77 60
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Page 2
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
Mrs Dawn Young
Director
21 July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
LUSHINGTON LANDSCAPING AND CONSTRUCTION LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07852743 . The registered office is Arnold House, 2 New Road, Brading, Isle Of Wight, PO36 0DT.
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 Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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
Fixtures & Fittings 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.
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 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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
Manufacturing 1 1
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2024 4,600 66,082 3,111 2,373 76,166
As at 30 November 2025 4,600 66,082 3,111 2,373 76,166
Depreciation
As at 1 December 2024 4,331 50,485 2,508 2,352 59,676
Provided during the period 67 3,899 151 5 4,122
As at 30 November 2025 4,398 54,384 2,659 2,357 63,798
Net Book Value
As at 30 November 2025 202 11,698 452 16 12,368
As at 1 December 2024 269 15,597 603 21 16,490
5. Stocks
2025 2024
£ £
Stock 1,000 8,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 20,384 30,453
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,465 6,882
Trade creditors 16,490 6,085
Bank loans and overdrafts - 9,372
Corporation tax 5,106 -
Other taxes and social security (Current liabilities - creditors < 1 year) 794 775
VAT 6,659 7,003
...CONTINUED
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Page 5
Other creditors 6,590 4,159
Accruals 2,251 2,350
Directors' loan accounts 18,513 16,955
59,868 53,581
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 3,465
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,465 6,882
Later than one year and not later than five years - 3,465
3,465 10,347
3,465 10,347
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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