Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 02528394 Mr Andrew Pedley Miss Martha Pedley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02528394 2024-10-31 02528394 2025-10-31 02528394 2024-11-01 2025-10-31 02528394 frs-core:CurrentFinancialInstruments 2025-10-31 02528394 frs-core:Non-currentFinancialInstruments 2025-10-31 02528394 frs-core:BetweenOneFiveYears 2025-10-31 02528394 frs-core:FurnitureFittings 2025-10-31 02528394 frs-core:FurnitureFittings 2024-11-01 2025-10-31 02528394 frs-core:FurnitureFittings 2024-10-31 02528394 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 02528394 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 02528394 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 02528394 frs-core:MoreThanFiveYears 2025-10-31 02528394 frs-core:MotorVehicles 2025-10-31 02528394 frs-core:MotorVehicles 2024-11-01 2025-10-31 02528394 frs-core:MotorVehicles 2024-10-31 02528394 frs-core:PlantMachinery 2025-10-31 02528394 frs-core:PlantMachinery 2024-11-01 2025-10-31 02528394 frs-core:PlantMachinery 2024-10-31 02528394 frs-core:ShareCapital 2025-10-31 02528394 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 02528394 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 02528394 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 02528394 frs-bus:SmallEntities 2024-11-01 2025-10-31 02528394 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 02528394 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 02528394 frs-bus:Director1 2024-11-01 2025-10-31 02528394 frs-bus:Director2 2024-11-01 2025-10-31 02528394 frs-countries:EnglandWales 2024-11-01 2025-10-31 02528394 2023-10-31 02528394 2024-10-31 02528394 2023-11-01 2024-10-31 02528394 frs-core:CurrentFinancialInstruments 2024-10-31 02528394 frs-core:Non-currentFinancialInstruments 2024-10-31 02528394 frs-core:BetweenOneFiveYears 2024-10-31 02528394 frs-core:MoreThanFiveYears 2024-10-31 02528394 frs-core:ShareCapital 2024-10-31 02528394 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 02528394
Landale Fencing Contractors Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Sterling Accountancy Services (Cheshire) Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02528394
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 129,740 141,411
129,740 141,411
CURRENT ASSETS
Stocks 5 25,482 29,587
Debtors 6 129,534 89,592
Cash at bank and in hand 110,347 73,722
265,363 192,901
Creditors: Amounts Falling Due Within One Year 7 (151,684 ) (116,077 )
NET CURRENT ASSETS (LIABILITIES) 113,679 76,824
TOTAL ASSETS LESS CURRENT LIABILITIES 243,419 218,235
Creditors: Amounts Falling Due After More Than One Year 8 (138,260 ) (177,832 )
NET ASSETS 105,159 40,403
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Profit and Loss Account 104,159 39,403
SHAREHOLDERS' FUNDS 105,159 40,403
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
Miss Martha Pedley
Director
23/07/2026
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
Landale Fencing Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02528394 . The registered office is Bog Hall Farm, Chance Hall Lane, Astbury Congleton, Cheshire, CW12 4TL.
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.
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.
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:
Freehold No Depreciation
Plant & Machinery 15% Reducing Balance
Motor Vehicles 15% Reducing Balance
Fixtures & Fittings 20% 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 4)
6 4
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Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 November 2024 39,563 343,781 89,637 23,114 496,095
Additions - 3,219 - 763 3,982
As at 31 October 2025 39,563 347,000 89,637 23,877 500,077
Depreciation
As at 1 November 2024 - 257,530 75,837 21,317 354,684
Provided during the period - 13,186 2,070 397 15,653
As at 31 October 2025 - 270,716 77,907 21,714 370,337
Net Book Value
As at 31 October 2025 39,563 76,284 11,730 2,163 129,740
As at 1 November 2024 39,563 86,251 13,800 1,797 141,411
5. Stocks
2025 2024
£ £
Stock 25,482 29,587
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 129,534 89,592
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 47,367 53,866
Other creditors 88,959 55,833
Taxation and social security 15,358 6,378
151,684 116,077
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 14,256 53,828
Other loans 124,004 124,004
138,260 177,832
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 11,820 14,972
Later than five years 2,436 38,856
14,256 53,828
14,256 53,828
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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