Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05308538 Mr Terry Guppey Mrs Cathy Guppey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05308538 2024-12-31 05308538 2025-12-31 05308538 2025-01-01 2025-12-31 05308538 frs-core:CurrentFinancialInstruments 2025-12-31 05308538 frs-core:Non-currentFinancialInstruments 2025-12-31 05308538 frs-core:BetweenOneFiveYears 2025-12-31 05308538 frs-core:ComputerEquipment 2025-12-31 05308538 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05308538 frs-core:ComputerEquipment 2024-12-31 05308538 frs-core:MotorVehicles 2025-12-31 05308538 frs-core:MotorVehicles 2025-01-01 2025-12-31 05308538 frs-core:MotorVehicles 2024-12-31 05308538 frs-core:PlantMachinery 2025-12-31 05308538 frs-core:PlantMachinery 2025-01-01 2025-12-31 05308538 frs-core:PlantMachinery 2024-12-31 05308538 frs-core:WithinOneYear 2025-12-31 05308538 frs-core:ShareCapital 2025-12-31 05308538 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05308538 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05308538 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05308538 frs-bus:SmallEntities 2025-01-01 2025-12-31 05308538 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05308538 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05308538 frs-bus:Director1 2025-01-01 2025-12-31 05308538 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05308538 frs-countries:EnglandWales 2025-01-01 2025-12-31 05308538 2023-12-31 05308538 2024-12-31 05308538 2024-01-01 2024-12-31 05308538 frs-core:CurrentFinancialInstruments 2024-12-31 05308538 frs-core:Non-currentFinancialInstruments 2024-12-31 05308538 frs-core:BetweenOneFiveYears 2024-12-31 05308538 frs-core:WithinOneYear 2024-12-31 05308538 frs-core:ShareCapital 2024-12-31 05308538 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05308538
TAG Horticultural & Arboricultural Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05308538
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,125 21,324
18,125 21,324
CURRENT ASSETS
Debtors 5 10,978 17,926
Cash at bank and in hand 600 400
11,578 18,326
Creditors: Amounts Falling Due Within One Year 6 (36,200 ) (27,936 )
NET CURRENT ASSETS (LIABILITIES) (24,622 ) (9,610 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,497 ) 11,714
Creditors: Amounts Falling Due After More Than One Year 7 - (4,976 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,331 ) (5,331 )
NET (LIABILITIES)/ASSETS (11,828 ) 1,407
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account (11,838 ) 1,397
SHAREHOLDERS' FUNDS (11,828) 1,407
Page 1
Page 2
For the year 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 Profit and Loss Account.
On behalf of the board
Mr Terry Guppey
Director
18/09/2026
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
TAG Horticultural & Arboricultural Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05308538 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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 15% on reducing balance
Motor Vehicles 15% on reducing balance
Computer Equipment 15% on reducing balance
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 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.
2.5. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
...CONTINUED
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2.5. Taxation - continued
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 27,552 29,512 3,441 60,505
As at 31 December 2025 27,552 29,512 3,441 60,505
Depreciation
As at 1 January 2025 21,742 14,251 3,188 39,181
Provided during the period 872 2,289 38 3,199
As at 31 December 2025 22,614 16,540 3,226 42,380
Net Book Value
As at 31 December 2025 4,938 12,972 215 18,125
As at 1 January 2025 5,810 15,261 253 21,324
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 7,315
Other debtors 7,428 7,357
VAT 1,279 -
Other taxes and social security 2,271 -
Director's loan account - 3,254
10,978 17,926
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 2,842 5,479
Trade creditors 1,200 1,099
Bank loans and overdrafts 2,134 4,150
Corporation tax 4,174 14,349
Other taxes and social security - 45
VAT - 1,395
Other creditors 1,354 1,419
Director's loan account 24,496 -
36,200 27,936
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 2,842
Bank loans - 2,134
- 4,976
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,842 5,479
Later than one year and not later than five years - 2,842
2,842 8,321
2,842 8,321
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
10. Related Party Transactions
Included in other debitors is an amount of £3,254 (2023 - £50,247), owed from the company from the director Mr T Guppey. This loan is interest free and no repayment terms have been agreed.
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