Acorah Software Products - Accounts Production 19.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 01650759 Mr S Evans Mr L Evans Ms C Evans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01650759 2024-10-31 01650759 2025-10-31 01650759 2024-11-01 2025-10-31 01650759 frs-core:CurrentFinancialInstruments 2025-10-31 01650759 frs-core:Non-currentFinancialInstruments 2025-10-31 01650759 frs-core:BetweenOneFiveYears 2025-10-31 01650759 frs-core:ComputerEquipment 2025-10-31 01650759 frs-core:ComputerEquipment 2024-11-01 2025-10-31 01650759 frs-core:ComputerEquipment 2024-10-31 01650759 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-10-31 01650759 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-01 2025-10-31 01650759 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-31 01650759 frs-core:FurnitureFittings 2025-10-31 01650759 frs-core:FurnitureFittings 2024-11-01 2025-10-31 01650759 frs-core:FurnitureFittings 2024-10-31 01650759 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 01650759 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 01650759 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 01650759 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 01650759 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 01650759 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 01650759 frs-core:MotorVehicles 2025-10-31 01650759 frs-core:MotorVehicles 2024-11-01 2025-10-31 01650759 frs-core:MotorVehicles 2024-10-31 01650759 frs-core:PlantMachinery 2025-10-31 01650759 frs-core:PlantMachinery 2024-11-01 2025-10-31 01650759 frs-core:PlantMachinery 2024-10-31 01650759 frs-core:WithinOneYear 2025-10-31 01650759 frs-core:OtherReservesSubtotal 2025-10-31 01650759 frs-core:ShareCapital 2025-10-31 01650759 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 01650759 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 01650759 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 01650759 frs-bus:SmallEntities 2024-11-01 2025-10-31 01650759 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 01650759 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 01650759 frs-core:CostValuation 2024-10-31 01650759 frs-core:CostValuation 2025-10-31 01650759 frs-core:ProvisionsForImpairmentInvestments 2024-10-31 01650759 frs-core:ProvisionsForImpairmentInvestments 2025-10-31 01650759 frs-bus:Director1 2024-11-01 2025-10-31 01650759 frs-bus:Director2 2024-11-01 2025-10-31 01650759 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 01650759 frs-countries:EnglandWales 2024-11-01 2025-10-31 01650759 2023-10-31 01650759 2024-10-31 01650759 2023-11-01 2024-10-31 01650759 frs-core:CurrentFinancialInstruments 2024-10-31 01650759 frs-core:Non-currentFinancialInstruments 2024-10-31 01650759 frs-core:BetweenOneFiveYears 2024-10-31 01650759 frs-core:WithinOneYear 2024-10-31 01650759 frs-core:OtherReservesSubtotal 2024-10-31 01650759 frs-core:ShareCapital 2024-10-31 01650759 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 01650759
Linten Garden Products Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
SR12 Limited
Coach House Farm
Shevington Lane
Wigan
WN6 8BH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 01650759
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 493,022 589,914
Tangible Assets 5 4,032,527 4,009,993
Investments 6 1 1
4,525,550 4,599,908
CURRENT ASSETS
Stocks 7 2,381,000 1,890,000
Debtors 8 575,085 452,820
Cash at bank and in hand 112,905 121,711
3,068,990 2,464,531
Creditors: Amounts Falling Due Within One Year 9 (3,585,177 ) (2,864,117 )
NET CURRENT ASSETS (LIABILITIES) (516,187 ) (399,586 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,009,363 4,200,322
Creditors: Amounts Falling Due After More Than One Year 10 (12,409 ) (119,249 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (155,866 ) (140,757 )
NET ASSETS 3,841,088 3,940,316
CAPITAL AND RESERVES
Called up share capital 13 225,000 225,000
Other reserves 1,225,407 1,225,407
Profit and Loss Account 2,390,681 2,489,909
SHAREHOLDERS' FUNDS 3,841,088 3,940,316
Page 1
Page 2
For the year ending 31 October 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
Mr S Evans
Director
20/07/2026
The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Linten Garden Products Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01650759 . The registered office is Golden Days Garden Centre, Back Lane, Appley Bridge, Lancashire, WN6 8RS.
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.
The financial statements contain information about Linten Garden Products Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
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.
.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. 
Development costs are being amortised evenly over their estimated useful life of ten years.
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:
Freehold 1% on cost
Leasehold 15% reducing balance
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
Page 3
Page 4
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 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.
2.6. 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.
2.7. 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.
Page 4
Page 5
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 34 (2024: 35)
34 35
4. Intangible Assets
Development Costs
£
Cost
As at 1 November 2024 968,918
As at 31 October 2025 968,918
Amortisation
As at 1 November 2024 379,004
Provided during the period 96,892
As at 31 October 2025 475,896
Net Book Value
As at 31 October 2025 493,022
As at 1 November 2024 589,914
5. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 November 2024 3,738,500 968,265 821,115 111,967
Additions - 112,522 - 4,167
As at 31 October 2025 3,738,500 1,080,787 821,115 116,134
Depreciation
As at 1 November 2024 294,416 530,714 800,359 82,138
Provided during the period 37,385 82,511 4,151 8,499
As at 31 October 2025 331,801 613,225 804,510 90,637
...CONTINUED
Page 5
Page 6
Net Book Value
As at 31 October 2025 3,406,699 467,562 16,605 25,497
As at 1 November 2024 3,444,084 437,551 20,756 29,829
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2024 176,365 82,349 5,898,561
Additions 63,989 13,122 193,800
As at 31 October 2025 240,354 95,471 6,092,361
Depreciation
As at 1 November 2024 98,592 82,349 1,888,568
Provided during the period 35,440 3,280 171,266
As at 31 October 2025 134,032 85,629 2,059,834
Net Book Value
As at 31 October 2025 106,322 9,842 4,032,527
As at 1 November 2024 77,773 - 4,009,993
6. Investments
Subsidiaries
£
Cost
As at 1 November 2024 1
As at 31 October 2025 1
Provision
As at 1 November 2024 -
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 1
As at 1 November 2024 1
Investment relates to share purchased in Christmas Tree World Limited.
Page 6
Page 7
7. Stocks
2025 2024
£ £
Stock 2,381,000 1,890,000
8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,761 35,166
Amounts owed by group undertakings 508,056 356,516
Other debtors 61,268 61,138
575,085 452,820
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 105,095 105,095
Trade creditors 1,027,404 559,536
Bank loans and overdrafts 470,546 643,073
Amounts owed to group undertakings 697,288 102,102
Other creditors 895,977 1,008,427
Taxation and social security 388,867 445,884
3,585,177 2,864,117
10. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 12,409 119,249
Page 7
Page 8
11. Secured Creditors
The company assets are secured by fixed and floating charges, dated 08 August, 2023 in favour of
Handelsbanken PLC. Further charges exist in favour of Handelsbanken PLC which are secured against specific
company assets.
Hire purchase liabilities and loans are secured against the specific assets to which they relate.
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 117,504 224,344
Bank loans and overdrafts 370,546 643,073
12. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 105,095 105,095
Later than one year and not later than five years 12,409 119,249
117,504 224,344
117,504 224,344
13. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 225,000 225,000
Page 8