Acorah Software Products - Accounts Production 19.4.300 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 13871566 Mr Brodie Hopkins Miss Emma Francis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13871566 2025-03-31 13871566 2026-03-31 13871566 2025-04-01 2026-03-31 13871566 frs-core:CurrentFinancialInstruments 2026-03-31 13871566 frs-core:Non-currentFinancialInstruments 2026-03-31 13871566 frs-core:BetweenOneFiveYears 2026-03-31 13871566 frs-core:ComputerEquipment 2026-03-31 13871566 frs-core:ComputerEquipment 2025-04-01 2026-03-31 13871566 frs-core:ComputerEquipment 2025-03-31 13871566 frs-core:NetGoodwill 2026-03-31 13871566 frs-core:NetGoodwill 2025-04-01 2026-03-31 13871566 frs-core:NetGoodwill 2025-03-31 13871566 frs-core:MotorVehicles 2026-03-31 13871566 frs-core:MotorVehicles 2025-04-01 2026-03-31 13871566 frs-core:MotorVehicles 2025-03-31 13871566 frs-core:PlantMachinery 2026-03-31 13871566 frs-core:PlantMachinery 2025-04-01 2026-03-31 13871566 frs-core:PlantMachinery 2025-03-31 13871566 frs-core:WithinOneYear 2026-03-31 13871566 frs-core:ShareCapital 2026-03-31 13871566 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 13871566 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13871566 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 13871566 frs-bus:SmallEntities 2025-04-01 2026-03-31 13871566 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 13871566 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 13871566 frs-bus:Director1 2025-04-01 2026-03-31 13871566 frs-bus:Director2 2025-04-01 2026-03-31 13871566 frs-countries:EnglandWales 2025-04-01 2026-03-31 13871566 2024-03-31 13871566 2025-03-31 13871566 2024-04-01 2025-03-31 13871566 frs-core:CurrentFinancialInstruments 2025-03-31 13871566 frs-core:Non-currentFinancialInstruments 2025-03-31 13871566 frs-core:BetweenOneFiveYears 2025-03-31 13871566 frs-core:WithinOneYear 2025-03-31 13871566 frs-core:ShareCapital 2025-03-31 13871566 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 13871566
Beam Landscapes Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Berrywood Accountants
The New Studio
Wintershill Farm
Wintershill, Durley
Hampshire
SO32 2AH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13871566
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,000 10,000
Tangible Assets 5 70,908 84,169
80,908 94,169
CURRENT ASSETS
Debtors 6 12,168 16,831
Cash at bank and in hand 6,353 3,983
18,521 20,814
Creditors: Amounts Falling Due Within One Year 7 (38,552 ) (27,436 )
NET CURRENT ASSETS (LIABILITIES) (20,031 ) (6,622 )
TOTAL ASSETS LESS CURRENT LIABILITIES 60,877 87,547
Creditors: Amounts Falling Due After More Than One Year 8 (35,372 ) (43,698 )
NET ASSETS 25,505 43,849
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 25,405 43,749
SHAREHOLDERS' FUNDS 25,505 43,849
Page 1
Page 2
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 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
Miss Emma Francis
Director
28/08/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Beam Landscapes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13871566 . The registered office is 27a Freegrounds Road, Hedge End, Southampton, SO30 0HS.
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:
Plant & Machinery 20% Reducing
Motor Vehicles 20% Reducing
Computer Equipment 3 year straight
2.5. 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 3
Page 4
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 10,000
As at 31 March 2026 10,000
Net Book Value
As at 31 March 2026 10,000
As at 1 April 2025 10,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 55,640 62,741 1,451 119,832
Additions 2,990 - 2,331 5,321
As at 31 March 2026 58,630 62,741 3,782 125,153
Depreciation
As at 1 April 2025 14,895 19,868 900 35,663
Provided during the period 8,747 8,575 1,260 18,582
As at 31 March 2026 23,642 28,443 2,160 54,245
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 March 2026 34,988 34,298 1,622 70,908
As at 1 April 2025 40,745 42,873 551 84,169
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 6,984 13,861
VAT 5,184 2,970
12,168 16,831
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 4,293 4,293
Trade creditors 19,165 13,094
Corporation tax 11,072 4,490
Other taxes and social security 2,447 4,117
Other creditors 555 506
Accruals and deferred income 1,020 936
38,552 27,436
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 1,899 6,192
Directors' loan account 33,473 37,506
35,372 43,698
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,293 4,293
Later than one year and not later than five years 1,899 6,192
6,192 10,485
6,192 10,485
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5
Page 6
11. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 50,000 40,000
Page 6