Acorah Software Products - Accounts Production 19.3.600 false true 31 January 2025 1 February 2024 false 1 February 2025 31 December 2025 31 December 2025 09407893 Mr T D Coppin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09407893 2025-01-31 09407893 2025-12-31 09407893 2025-02-01 2025-12-31 09407893 frs-core:CurrentFinancialInstruments 2025-12-31 09407893 frs-core:Non-currentFinancialInstruments 2025-12-31 09407893 frs-core:BetweenOneFiveYears 2025-12-31 09407893 frs-core:FurnitureFittings 2025-12-31 09407893 frs-core:FurnitureFittings 2025-02-01 2025-12-31 09407893 frs-core:FurnitureFittings 2025-01-31 09407893 frs-core:MotorVehicles 2025-12-31 09407893 frs-core:MotorVehicles 2025-02-01 2025-12-31 09407893 frs-core:MotorVehicles 2025-01-31 09407893 frs-core:PlantMachinery 2025-12-31 09407893 frs-core:PlantMachinery 2025-02-01 2025-12-31 09407893 frs-core:PlantMachinery 2025-01-31 09407893 frs-core:WithinOneYear 2025-12-31 09407893 frs-core:ShareCapital 2025-12-31 09407893 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09407893 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2025-12-31 09407893 frs-bus:FilletedAccounts 2025-02-01 2025-12-31 09407893 frs-bus:SmallEntities 2025-02-01 2025-12-31 09407893 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2025-12-31 09407893 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2025-12-31 09407893 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-12-31 09407893 frs-bus:Director1 2025-02-01 2025-12-31 09407893 frs-countries:EnglandWales 2025-02-01 2025-12-31 09407893 2024-01-31 09407893 2025-01-31 09407893 2024-02-01 2025-01-31 09407893 frs-core:CurrentFinancialInstruments 2025-01-31 09407893 frs-core:Non-currentFinancialInstruments 2025-01-31 09407893 frs-core:BetweenOneFiveYears 2025-01-31 09407893 frs-core:WithinOneYear 2025-01-31 09407893 frs-core:ShareCapital 2025-01-31 09407893 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 09407893 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-01-31
Registered number: 09407893
Park & Landscapes Ltd
Unaudited Financial Statements
For the Period 1 February 2025 to 31 December 2025
Pinfields Limited Chartered Accountants
Meryll House
57 Worcester Road
Bromsgrove
Worcestershire
B61 7DN
Park & Landscapes Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—8

Page 1
Park & Landscapes Ltd
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 09407893

| 31 December 2025 | 31 January 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 933,093 |  | 514,064
|  |  | 933,093 |  | 514,064
CURRENT ASSETS
Stocks | 5 | 7,755 |  | 6,225 |
Debtors | 6 | 357,327 |  | 265,594 |
Cash at bank and in hand |  | 291,369 |  | 183,414 |
|  | 656,451 |  | 455,233 |
Creditors: Amounts Falling Due Within One Year | 7 | (294,100 ) |  | (327,871 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 362,351 |  | 127,362
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,295,444 |  | 641,426
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (413,859 ) |  | (146,462 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 11 |  | (228,114 ) |  | (128,516 )
NET ASSETS |  |  | 653,471 |  | 366,448
CAPITAL AND RESERVES
Called up share capital | 12 |  | 102 |  | 102
Income Statement |  |  | 653,369 |  | 366,346
SHAREHOLDERS' FUNDS |  |  | 653,471 |  | 366,448

Page 1
Page 2
Park & Landscapes Ltd
Statement of Financial Position (continued)
As At 31 December 2025
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 Income Statement.
On behalf of the board

Mr T D Coppin Director
12/08/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Park & Landscapes Ltd
Notes to the Financial Statements
For the Period 1 February 2025 to 31 December 2025
Notes to the Financial Statements
1. General Information
Park & Landscapes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09407893 . The registered office is Meryll House, 57 Worcester Road, Bromsgrove, Worcestershire, B61 7DN.
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 are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A
These financial statements for the year ended 31 Decmeber 2025 are the first that are prepared in accordance with FRS 102 Section 1A. The previous financial statements were prepared in accordance with FRS105, the date of transition to FRS 102 Section 1A is 1st February 2024.
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. 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:

Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance

Page 3
Page 4
Park & Landscapes Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 31 December 2025
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 income statement 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 income statement 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.
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 period, 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 9 (2025: 9)
9 9
Page 4
Page 5
Park & Landscapes Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 31 December 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 February 2025 | 739,512 | 61,640 | 4,290 | 805,442
Additions | 551,187 | 102,665 | 169 | 654,021
Disposals | (42,900 ) | - | - | (42,900 )
As at 31 December 2025 | 1,247,799 | 164,305 | 4,459 | 1,416,563
Depreciation
As at 1 February 2025 | 240,865 | 47,864 | 2,649 | 291,378
Provided during the period | 181,167 | 12,167 | 387 | 193,721
Disposals | (1,629 ) | - | - | (1,629 )
As at 31 December 2025 | 420,403 | 60,031 | 3,036 | 483,470
Net Book Value
As at 31 December 2025 | 827,396 | 104,274 | 1,423 | 933,093
As at 1 February 2025 | 498,647 | 13,776 | 1,641 | 514,064

5. Stocks

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 7,755 |  | 6,225

6. Debtors

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 252,365 |  | 204,261
Other debtors | 104,962 |  | 61,333
| 357,327 |  | 265,594

Page 5
Page 6
Park & Landscapes Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 141,752 |  | 70,337
Trade creditors | 8,647 |  | 9,473
Bank loans and overdrafts | 3,501 |  | 8,267
Other creditors | 43,575 |  | 136,974
Taxation and social security | 96,625 |  | 102,820
| 294,100 |  | 327,871

8. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 262,055 |  | 143,658
Bank loans | - |  | 2,804
Amounts owed to participating interests | 151,804 |  | -
| 413,859 |  | 146,462

9. Secured Creditors
Of the creditors the following amounts are secured.

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 403,051 |  | 213,995

10. Obligations Under Finance Leases and Hire Purchase

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 141,752 |  | 70,337
Later than one year and not later than five years | 262,055 |  | 143,658
| 403,807 |  | 213,995
| 403,807 |  | 213,995

Page 6
Page 7
Park & Landscapes Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 31 December 2025
11. Deferred Taxation
The provision for deferred tax is made up as follows:

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | 228,114 |  | 128,516

12. Share Capital

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 102 |  | 102

13. Related Party Transactions
Included in other creditors is a creditor of £38,554 (2024 £125,808) due to a limited company under the control of the
director of Park & Landscapes Ltd. This creditor is considered to be repayable on demand.
Included in other debtors is a debtor of £27,030 (2024 nil) due to a limited company under the control of the
director of Park & Landscapes Ltd. This creditor is considered to be repayable on demand.
14. Transition to FRS 102

| 1 February 2024 |  | 31 January 2025
| £ |  | £
Equity as reported under FRS105 | 128,507 |  | 494,964
Deferred taxtaion | (74,497) |  | (128,516)
Equity as restated under FRS102 | 54,010 |  | 366,448

|  | 31 January 2025
|  | £
Profit as Reported under FRS105 |  | 454,455
Deferred taxation provision |  | (54,019)
Profit as restated under FRS102 |  | 400,436

...CONTINUED
Page 7
Page 8
Park & Landscapes Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 31 December 2025
14. Transition to FRS 102 - continued
The comparative has been restated to be in accordance with FRS 102 Section 1A. The previous financial statements were prepared in accordance with FRS 105. The only change is the provision of deferred taxation.
Page 8