Acorah Software Products - Accounts Production 19.4.300 false true 31 March 2025 1 April 2024 true No description of principal activity 1 April 2025 31 March 2026 31 March 2026 11712003 Mr Mark Lawlor Mrs Linda Lawlor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11712003 2025-03-31 11712003 2026-03-31 11712003 2025-04-01 2026-03-31 11712003 frs-core:CurrentFinancialInstruments 2026-03-31 11712003 frs-core:Non-currentFinancialInstruments 2026-03-31 11712003 frs-core:BetweenOneFiveYears 2026-03-31 11712003 frs-core:ComputerEquipment 2026-03-31 11712003 frs-core:ComputerEquipment 2025-04-01 2026-03-31 11712003 frs-core:ComputerEquipment 2025-03-31 11712003 frs-core:FurnitureFittings 2026-03-31 11712003 frs-core:FurnitureFittings 2025-04-01 2026-03-31 11712003 frs-core:FurnitureFittings 2025-03-31 11712003 frs-core:NetGoodwill 2026-03-31 11712003 frs-core:NetGoodwill 2025-04-01 2026-03-31 11712003 frs-core:NetGoodwill 2025-03-31 11712003 frs-core:InvestmentPropertyIncludedWithinPPE 2026-03-31 11712003 frs-core:InvestmentPropertyIncludedWithinPPE 2025-04-01 2026-03-31 11712003 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 11712003 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 11712003 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 11712003 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 11712003 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 11712003 frs-core:MotorVehicles 2026-03-31 11712003 frs-core:MotorVehicles 2025-04-01 2026-03-31 11712003 frs-core:MotorVehicles 2025-03-31 11712003 frs-core:PlantMachinery 2026-03-31 11712003 frs-core:PlantMachinery 2025-04-01 2026-03-31 11712003 frs-core:PlantMachinery 2025-03-31 11712003 frs-core:SharePremium 2026-03-31 11712003 frs-core:ShareCapital 2026-03-31 11712003 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 11712003 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11712003 frs-bus:FullAccounts 2025-04-01 2026-03-31 11712003 frs-bus:SmallEntities 2025-04-01 2026-03-31 11712003 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 11712003 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11712003 frs-bus:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 11712003 frs-bus:Director1 2025-04-01 2026-03-31 11712003 frs-bus:Director2 2025-04-01 2026-03-31 11712003 frs-countries:EnglandWales 2025-04-01 2026-03-31 11712003 2024-03-31 11712003 2025-03-31 11712003 2024-04-01 2025-03-31 11712003 frs-core:CurrentFinancialInstruments 2025-03-31 11712003 frs-core:Non-currentFinancialInstruments 2025-03-31 11712003 frs-core:BetweenOneFiveYears 2025-03-31 11712003 frs-core:WithinOneYear 2025-03-31 11712003 frs-core:SharePremium 2025-03-31 11712003 frs-core:ShareCapital 2025-03-31 11712003 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 11712003
Bodmin Nursery Limited
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 March 2026
TaxAssist Accountants
106 Kenwyn Street
Truro
TR1 3BX
Bodmin Nursery Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Balance Sheet | 5—6
Notes to the Financial Statements | 7—10

Page 1
Bodmin Nursery Limited
Company Information
For The Year Ended 31 March 2026
Company Information

Directors | Mr Mark Lawlor
| Mrs Linda Lawlor
Company Number | 11712003
Registered Office | Laveddon Mill
| Laninval Hill
| Bodmin
| Cornwall
| PL30 5JU
Accountants | TaxAssist Accountants
| Chartered Management Accountants
| 106 Kenwyn Street
| Truro
| TR1 3BX

Page 1
Page 2
Bodmin Nursery Limited
Company No. 11712003
Directors' Report For The Year Ended 31 March 2026
Directors' Report
The directors present their report and the financial statements for the year ended 31 March 2026.
Directors
The directors who held office during the year were as follows:

Mr Mark Lawlor
Mrs Linda Lawlor

Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

Mrs Linda Lawlor Director
6th July 2026

Page 2
Page 3
Bodmin Nursery Limited
Accountants' Report
For The Year Ended 31 March 2026
Accountants' Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bodmin Nursery Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the directors of Bodmin Nursery Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bodmin Nursery Limited and state those matters that we have agreed to state to the directors of Bodmin Nursery Limited in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Bodmin Nursery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bodmin Nursery Limited . You consider that Bodmin Nursery Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Bodmin Nursery Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Lan Eadie FCMA, CGMA, ACMA, MiP
6th July 2026

TaxAssist Accountants
Chartered Management Accountants
106 Kenwyn Street
Truro
TR1 3BX
Page 3
Page 4
Bodmin Nursery Limited
Profit and Loss Account
For The Year Ended 31 March 2026
Profit and Loss Account

| 2026 |  | 2025
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 2,347,918 |  | 2,217,968
Cost of sales |  | (917,460 ) |  | (855,484 )
GROSS PROFIT |  | 1,430,458 |  | 1,362,484
Distribution costs |  | (11,820 ) |  | -
Administrative expenses |  | (1,521,435 ) |  | (1,113,962 )
Other operating income |  | - |  | 6,445
OPERATING (LOSS)/PROFIT |  | (102,797 ) |  | 254,967
Other interest receivable and similar income |  | 13,198 |  | 8,916
Interest payable and similar charges |  | (13,998 ) |  | (5,920 )
(LOSS)/PROFIT BEFORE TAXATION |  | (103,597 ) |  | 257,963
Tax on (Loss)/profit |  | 4,482 |  | (69,497 )
(LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR THE FINANCIAL YEAR |  | (99,115 ) |  | 188,466

The notes on pages 7 to 10 form part of these financial statements.
Page 4
Page 5
Bodmin Nursery Limited
Balance Sheet
As At 31 March 2026
Balance Sheet

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 201,600 |  | 212,800
Tangible Assets | 5 |  | 490,898 |  | 523,893
|  |  | 692,498 |  | 736,693
CURRENT ASSETS
Stocks | 6 | 300,000 |  | 210,000 |
Debtors | 7 | 8,011 |  | 5,529 |
Cash at bank and in hand |  | 297,177 |  | 508,871 |
|  | 605,188 |  | 724,400 |
Creditors: Amounts Falling Due Within One Year | 8 | (457,350 ) |  | (511,921 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 147,838 |  | 212,479
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 840,336 |  | 949,172
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (11,772 ) |  | (14,503 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (24,614 ) |  | (31,604 )
NET ASSETS |  |  | 803,950 |  | 903,065
CAPITAL AND RESERVES
Called up share capital | 11 |  | 200 |  | 200
Share premium account |  |  | 279,800 |  | 279,800
Profit and Loss Account |  |  | 523,950 |  | 623,065
SHAREHOLDERS' FUNDS |  |  | 803,950 |  | 903,065

Page 5
Page 6
Bodmin Nursery Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mrs Linda Lawlor Director
6th July 2026

The notes on pages 7 to 10 form part of these financial statements.
Page 6
Page 7
Bodmin Nursery Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Bodmin Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11712003 . The registered office is Laveddon Mill, Laninval Hill, Bodmin, Cornwall, PL30 5JU.
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. 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 the profit and loss account over its estimated economic life of .... 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:

Leasehold Improvements | Straightline 2%
Leasehold | Straightline 2%
Plant & Machinery | Reducing 25%
Motor Vehicles | Reducing 33%
Fixtures & Fittings | Reducing 25%
Computer Equipment | Reducing 25%

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. 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.
Page 7
Page 8
Bodmin Nursery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. 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.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 42 (2025: 42)
42 42
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 280,000
As at 31 March 2026 | 280,000
Amortisation
As at 1 April 2025 | 67,200
Provided during the period | 11,200
As at 31 March 2026 | 78,400
Net Book Value
As at 31 March 2026 | 201,600
As at 1 April 2025 | 212,800

Page 8
Page 9
Bodmin Nursery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Renewable Energy Generation | Plant & Machinery | Motor Vehicles
| £ | £ | £ | £
Cost
As at 1 April 2025 | 441,001 | 57,002 | 58,279 | 46,910
Additions | 4,014 | - | - | -
As at 31 March 2026 | 445,015 | 57,002 | 58,279 | 46,910
Depreciation
As at 1 April 2025 | 43,523 | 16,853 | 28,486 | 31,992
Provided during the period | 8,905 | 5,700 | 7,448 | 4,923
As at 31 March 2026 | 52,428 | 22,553 | 35,934 | 36,915
Net Book Value
As at 31 March 2026 | 392,587 | 34,449 | 22,345 | 9,995
As at 1 April 2025 | 397,478 | 40,149 | 29,793 | 14,918

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 86,632 | 37,947 | 727,771
Additions | - | 333 | 4,347
As at 31 March 2026 | 86,632 | 38,280 | 732,118
Depreciation
As at 1 April 2025 | 57,187 | 25,837 | 203,878
Provided during the period | 7,255 | 3,111 | 37,342
As at 31 March 2026 | 64,442 | 28,948 | 241,220
Net Book Value
As at 31 March 2026 | 22,190 | 9,332 | 490,898
As at 1 April 2025 | 29,445 | 12,110 | 523,893

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 300,000 |  | 210,000

Page 9
Page 10
Bodmin Nursery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,825 |  | 2,569
Other debtors | 2,186 |  | 2,960
| 8,011 |  | 5,529

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | (1,212 ) |  | 2,502
Trade creditors | 399,456 |  | 328,693
Other creditors | 33,119 |  | 48,256
Taxation and social security | 25,987 |  | 132,470
| 457,350 |  | 511,921

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 11,772 |  | 14,503

10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 6,445
Later than one year and not later than five years | 11,772 |  | 14,503
| 11,772 |  | 20,948
Less: Finance charges allocated to future periods | 1,212 |  | 3,943
| 10,560 |  | 17,005

11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 10