Acorah Software Products - Accounts Production 19.4.300 false true false 1 October 2024 30 September 2025 30 September 2025 NI060201 MR KEVIN BLACK iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI060201 2024-09-30 NI060201 2025-09-30 NI060201 2024-10-01 2025-09-30 NI060201 frs-core:CurrentFinancialInstruments 2025-09-30 NI060201 frs-core:Non-currentFinancialInstruments 2025-09-30 NI060201 frs-core:ComputerEquipment 2025-09-30 NI060201 frs-core:ComputerEquipment 2024-10-01 2025-09-30 NI060201 frs-core:ComputerEquipment 2024-09-30 NI060201 frs-core:FurnitureFittings 2025-09-30 NI060201 frs-core:FurnitureFittings 2024-10-01 2025-09-30 NI060201 frs-core:FurnitureFittings 2024-09-30 NI060201 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 NI060201 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 NI060201 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 NI060201 frs-core:MotorVehicles 2025-09-30 NI060201 frs-core:MotorVehicles 2024-10-01 2025-09-30 NI060201 frs-core:MotorVehicles 2024-09-30 NI060201 frs-core:PlantMachinery 2025-09-30 NI060201 frs-core:PlantMachinery 2024-10-01 2025-09-30 NI060201 frs-core:PlantMachinery 2024-09-30 NI060201 frs-core:ShareCapital 2025-09-30 NI060201 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 NI060201 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 NI060201 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 NI060201 frs-bus:SmallEntities 2024-10-01 2025-09-30 NI060201 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 NI060201 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 NI060201 frs-bus:Director1 2024-10-01 2025-09-30 NI060201 frs-countries:NorthernIreland 2024-10-01 2025-09-30
Registered number: NI060201
BLACK'S NURSERY LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2025
P P McCreesh & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NI060201
2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 570,485
570,485
CURRENT ASSETS
Debtors 5 1,163,884
Cash at bank and in hand 339,272
1,503,156
Creditors: Amounts Falling Due Within One Year 6 (210,590 )
NET CURRENT ASSETS (LIABILITIES) 1,292,566
TOTAL ASSETS LESS CURRENT LIABILITIES 1,863,051
Creditors: Amounts Falling Due After More Than One Year 7 (50,813 )
NET ASSETS 1,812,238
CAPITAL AND RESERVES
Called up share capital 8 100
Profit and Loss Account 1,812,138
SHAREHOLDERS' FUNDS 1,812,238
Page 1
Page 2
For the year ending 30 September 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 Profit and Loss Account.
On behalf of the board
MR KEVIN BLACK
Director
12 August 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
BLACK'S NURSERY LIMITED is a private company, limited by shares, incorporated in Northern Ireland, registered number NI060201 . The registered office is 19 Dernasigh Road, Derrydorragh, Armagh, BT60 4QD.
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 ZERO
Plant & Machinery 20% REDUCING BALANCE
Motor Vehicles 20% REDUCING BALANCE
Fixtures & Fittings 20% REDUCING BALANCE
Computer Equipment 20% REDUCING BALANCE
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20
20
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2024 205,287 731,188 139,221 13,575
Additions - 118,276 - 1,188
As at 30 September 2025 205,287 849,464 139,221 14,763
...CONTINUED
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Page 4
Depreciation
As at 1 October 2024 - 460,503 91,578 5,117
Provided during the period - 77,792 9,529 1,929
As at 30 September 2025 - 538,295 101,107 7,046
Net Book Value
As at 30 September 2025 205,287 311,169 38,114 7,717
As at 1 October 2024 205,287 270,685 47,643 8,458
Computer Equipment Total
£ £
Cost
As at 1 October 2024 23,254 1,112,525
Additions - 119,464
As at 30 September 2025 23,254 1,231,989
Depreciation
As at 1 October 2024 13,006 570,204
Provided during the period 2,050 91,300
As at 30 September 2025 15,056 661,504
Net Book Value
As at 30 September 2025 8,198 570,485
As at 1 October 2024 10,248 542,321
5. Debtors
2025
£
Due within one year
Trade debtors 234,249
Amounts owed by group undertakings 929,635
1,163,884
6. Creditors: Amounts Falling Due Within One Year
2025
£
Trade creditors 153,974
Other creditors 43,870
Taxation and social security 12,746
210,590
7. Creditors: Amounts Falling Due After More Than One Year
2025
£
Other creditors 50,813
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Page 5
8. Share Capital
2025
£
Allotted, Called up and fully paid 100
Page 5