Acorah Software Products - Accounts Production 19.3.550 false true true 31 December 2024 1 January 2024 false 1 January 2025 9 April 2025 9 April 2025 04246913 Mr Adam Seccombe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04246913 2024-12-31 04246913 2025-04-09 04246913 2025-01-01 2025-04-09 04246913 frs-core:CurrentFinancialInstruments 2025-04-09 04246913 frs-core:LandBuildings 2025-04-09 04246913 frs-core:LandBuildings 2025-01-01 2025-04-09 04246913 frs-core:LandBuildings 2024-12-31 04246913 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-04-09 04246913 frs-core:MotorVehicles 2025-01-01 2025-04-09 04246913 frs-core:PlantMachinery 2025-04-09 04246913 frs-core:PlantMachinery 2025-01-01 2025-04-09 04246913 frs-core:PlantMachinery 2024-12-31 04246913 frs-core:SharePremium 2025-04-09 04246913 frs-core:ShareCapital 2025-04-09 04246913 frs-core:RetainedEarningsAccumulatedLosses 2025-04-09 04246913 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-04-09 04246913 frs-bus:FilletedAccounts 2025-01-01 2025-04-09 04246913 frs-bus:SmallEntities 2025-01-01 2025-04-09 04246913 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-04-09 04246913 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-04-09 04246913 frs-bus:OrdinaryShareClass2 2025-01-01 2025-04-09 04246913 frs-bus:OrdinaryShareClass2 2025-04-09 04246913 frs-bus:OrdinaryShareClass3 2025-01-01 2025-04-09 04246913 frs-bus:OrdinaryShareClass3 2025-04-09 04246913 frs-bus:Director1 2025-01-01 2025-04-09 04246913 frs-countries:EnglandWales 2025-01-01 2025-04-09 04246913 2023-12-31 04246913 2024-12-31 04246913 2024-01-01 2024-12-31 04246913 frs-core:CurrentFinancialInstruments 2024-12-31 04246913 frs-core:WithinOneYear 2024-12-31 04246913 frs-core:SharePremium 2024-12-31 04246913 frs-core:ShareCapital 2024-12-31 04246913 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04246913 frs-bus:OrdinaryShareClass2 2024-01-01 2024-12-31 04246913 frs-bus:OrdinaryShareClass3 2024-01-01 2024-12-31
Registered number: 04246913
Garden Affairs Limited
Unaudited Financial Statements
For the Period 1 January 2025 to 9 April 2025
Leigh Park Accountancy Ltd
141 Leigh Park Road
Bradford on Avon
Wiltshire
BA15 1TQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04246913
9 April 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 9,061
- 9,061
CURRENT ASSETS
Stocks 5 30,425 127,775
Debtors 6 1,111,636 1,111,804
Cash at bank and in hand 213,949 186,149
1,356,010 1,425,728
Creditors: Amounts Falling Due Within One Year 7 (147,555 ) (136,760 )
NET CURRENT ASSETS (LIABILITIES) 1,208,455 1,288,968
TOTAL ASSETS LESS CURRENT LIABILITIES 1,208,455 1,298,029
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,156 ) (2,156 )
NET ASSETS 1,206,299 1,295,873
CAPITAL AND RESERVES
Called up share capital 8 106 106
Share premium account 1,726 1,726
Profit and Loss Account 1,204,467 1,294,041
SHAREHOLDERS' FUNDS 1,206,299 1,295,873
Page 1
Page 2
For the period ending 9 April 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 director acknowledges his 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 Adam Seccombe
Director
23/01/2026
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
Garden Affairs Limited Registered number 04246913 is a limited by shares company incorporated in England & Wales. The Registered Office is Trowbridge Garden Centre, 288 Frome Road, Trowbridge, Wiltshire, BA14 0DT.
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
The directors have decided to place the Company into liquidation after the reporting date. The financial statements have therefore not been prepared on a going concern basis, and assets and liabilities are stated at amounts expected to be realised or settled in the liquidation.
2.3. Turnover
Turnover comprises the invoice value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Services are recognised based on the degree of completion of the contract at the reporting date, whereas, goods are recognised when title passes which is usually when the customer takes delivery.
2.4. 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:
Freehold Straight Line 20%
Plant & Machinery Straight Line 20%
Motor Vehicles Reducing Balance 25%
2.5. Stocks and Work in Progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell.
2.6. Financial Instruments
The Company enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.7. 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.
...CONTINUED
Page 3
Page 4
2.7. Taxation - continued
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.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 10)
8 10
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 January 2025 48,000 108,648 156,648
Disposals (48,000 ) (108,648 ) (156,648 )
As at 9 April 2025 - - -
Depreciation
As at 1 January 2025 48,000 99,587 147,587
Disposals (48,000 ) (99,587 ) (147,587 )
As at 9 April 2025 - - -
Net Book Value
As at 9 April 2025 - - -
As at 1 January 2025 - 9,061 9,061
5. Stocks
9 April 2025 31 December 2024
£ £
Finished goods 30,425 127,775
6. Debtors
9 April 2025 31 December 2024
£ £
Due within one year
Other debtors - 168
Amounts owed by group undertakings 1,111,636 1,111,636
1,111,636 1,111,804
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
9 April 2025 31 December 2024
£ £
Trade creditors 59,256 16,084
Bank loans and overdrafts 665 -
Taxation and Social Security 40,934 61,002
Other creditors 46,700 59,674
147,555 136,760
8. Share Capital
9 April 2025 31 December 2024
Allotted, called up and fully paid £ £
1 Ordinary A shares of £ 100 each 100 100
1 Ordinary B shares of £ 6 each 6 6
106 106
9. Other Commitments
The total of future minimum lease payments under operating leases are as following:
Lease commitment of 3 months
9 April 2025 31 December 2024
£ £
Not later than one year - 5,603
- 5,603
10. Charges over the company
There are fixed and floating charges secured on the property and undertaking of Garden Affairs Limited in relation to a loan taken out by the company's parent company. As at 31st December 2024 the value outstanding on the loan totalled £833,333 (2023 - £916,666).
Page 5