Acorah Software Products - Accounts Production 19.3.550 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 06932982 Graham Armstrong Kim Armstrong Graham Armstrong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06932982 2025-01-31 06932982 2026-01-31 06932982 2025-02-01 2026-01-31 06932982 frs-core:CurrentFinancialInstruments 2026-01-31 06932982 frs-core:Non-currentFinancialInstruments 2026-01-31 06932982 frs-core:ComputerEquipment 2026-01-31 06932982 frs-core:ComputerEquipment 2025-02-01 2026-01-31 06932982 frs-core:ComputerEquipment 2025-01-31 06932982 frs-core:FurnitureFittings 2026-01-31 06932982 frs-core:FurnitureFittings 2025-02-01 2026-01-31 06932982 frs-core:FurnitureFittings 2025-01-31 06932982 frs-core:NetGoodwill 2026-01-31 06932982 frs-core:NetGoodwill 2025-02-01 2026-01-31 06932982 frs-core:NetGoodwill 2025-01-31 06932982 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-01-31 06932982 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 06932982 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 06932982 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 06932982 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 06932982 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 06932982 frs-core:MotorVehicles 2026-01-31 06932982 frs-core:MotorVehicles 2025-02-01 2026-01-31 06932982 frs-core:MotorVehicles 2025-01-31 06932982 frs-core:PlantMachinery 2026-01-31 06932982 frs-core:PlantMachinery 2025-02-01 2026-01-31 06932982 frs-core:PlantMachinery 2025-01-31 06932982 frs-core:ShareCapital 2026-01-31 06932982 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 06932982 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 06932982 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 06932982 frs-bus:SmallEntities 2025-02-01 2026-01-31 06932982 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 06932982 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 06932982 frs-bus:Director1 2025-02-01 2026-01-31 06932982 frs-bus:Director2 2025-02-01 2026-01-31 06932982 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 06932982 frs-countries:EnglandWales 2025-02-01 2026-01-31 06932982 2024-01-31 06932982 2025-01-31 06932982 2024-02-01 2025-01-31 06932982 frs-core:CurrentFinancialInstruments 2025-01-31 06932982 frs-core:Non-currentFinancialInstruments 2025-01-31 06932982 frs-core:ShareCapital 2025-01-31 06932982 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 06932982
The Hertfordshire Garden Centre Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Company Information
Directors Graham Armstrong
Kim Armstrong
Secretary Graham Armstrong
Company Number 06932982
Registered Office HJP Chartered
Audley House
Berkhamstead
Herts
HP4 1EH
Accountants HJP Chartered
Audley House
Northbridge Road
Berkhamsted
Herts
HP4 1EH
Page 1
Page 2
Balance Sheet
Registered number: 06932982
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 34,335 40,057
Tangible Assets 5 175,918 154,531
210,253 194,588
CURRENT ASSETS
Stocks 6 375,101 357,305
Debtors 7 122,524 112,193
Cash at bank and in hand 80,739 98,079
578,364 567,577
Creditors: Amounts Falling Due Within One Year 8 (285,256 ) (324,229 )
NET CURRENT ASSETS (LIABILITIES) 293,108 243,348
TOTAL ASSETS LESS CURRENT LIABILITIES 503,361 437,936
Creditors: Amounts Falling Due After More Than One Year 9 (65,327 ) (82,259 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (43,980 ) (38,633 )
NET ASSETS 394,054 317,044
CAPITAL AND RESERVES
Called up share capital 10 140 140
Profit and Loss Account 393,914 316,904
SHAREHOLDERS' FUNDS 394,054 317,044
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For the year ending 31 January 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 Profit and Loss Account.
On behalf of the board
Graham Armstrong
Director
31 July 2026
The notes on pages 4 to 7 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
The Hertfordshire Garden Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06932982 . The registered office is HJP Chartered, Audley House, Berkhamstead, Herts, HP4 1EH.
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.
Presentation Currency
The accounts are presented in GBP.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 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 25% on reducing balance
Leasehold 25% on reducing balance
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
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.
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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 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.
2.7. 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: 22 (2025: 21)
22 21
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2025 57,224
As at 31 January 2026 57,224
Amortisation
As at 1 February 2025 17,167
Provided during the period 5,722
As at 31 January 2026 22,889
Net Book Value
As at 31 January 2026 34,335
As at 1 February 2025 40,057
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5. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 February 2025 25,000 132,685 123,792 42,745
Additions - 22,524 48,995 -
Disposals - - (14,052 ) -
As at 31 January 2026 25,000 155,209 158,735 42,745
Depreciation
As at 1 February 2025 - 86,186 71,383 36,302
Provided during the period - 17,256 23,373 1,611
Disposals - - (6,140 ) -
As at 31 January 2026 - 103,442 88,616 37,913
Net Book Value
As at 31 January 2026 25,000 51,767 70,119 4,832
As at 1 February 2025 25,000 46,499 52,409 6,443
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2025 55,036 26,891 406,149
Additions 2,661 5,426 79,606
Disposals - - (14,052 )
As at 31 January 2026 57,697 32,317 471,703
Depreciation
As at 1 February 2025 36,862 20,885 251,618
Provided during the period 5,209 2,858 50,307
Disposals - - (6,140 )
As at 31 January 2026 42,071 23,743 295,785
Net Book Value
As at 31 January 2026 15,626 8,574 175,918
As at 1 February 2025 18,174 6,006 154,531
6. Stocks
2026 2025
£ £
Materials 375,101 357,305
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7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 23,327 4,252
Amounts owed by participating interests 99,197 98,774
Other debtors - 9,167
122,524 112,193
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 104,895 88,236
Bank loans and overdrafts 56,226 52,315
Other creditors 79,931 118,659
Taxation and social security 44,204 65,019
285,256 324,229
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 65,327 82,259
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 140 140
11. Related Party Transactions
At the end of the period the company owed Graham Armstrong, a director, £72,851 (2025: £107,572).
The company rents premises from Graham Armstong, a director and shareholder, at a market value rent.
At the end of this period the company was owed £99,197 from Rose Garden Tea Rooms Ltd (2025: £98,774).
At the end of this period the company owed £nil to Rose Garden Tea Rooms Ltd (2025: £nil).
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