Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC402257 Mr Iain Martin Mr Andrew McFarlane iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC402257 2025-03-31 SC402257 2026-03-31 SC402257 2025-04-01 2026-03-31 SC402257 frs-core:CurrentFinancialInstruments 2026-03-31 SC402257 frs-core:Non-currentFinancialInstruments 2026-03-31 SC402257 frs-core:BetweenOneFiveYears 2026-03-31 SC402257 frs-core:ComputerEquipment 2026-03-31 SC402257 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC402257 frs-core:ComputerEquipment 2025-03-31 SC402257 frs-core:FurnitureFittings 2026-03-31 SC402257 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC402257 frs-core:FurnitureFittings 2025-03-31 SC402257 frs-core:NetGoodwill 2026-03-31 SC402257 frs-core:NetGoodwill 2025-04-01 2026-03-31 SC402257 frs-core:NetGoodwill 2025-03-31 SC402257 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 SC402257 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 SC402257 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC402257 frs-core:MotorVehicles 2026-03-31 SC402257 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC402257 frs-core:MotorVehicles 2025-03-31 SC402257 frs-core:PlantMachinery 2026-03-31 SC402257 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC402257 frs-core:PlantMachinery 2025-03-31 SC402257 frs-core:WithinOneYear 2026-03-31 SC402257 frs-core:RevaluationReserve 2025-04-01 2026-03-31 SC402257 frs-core:RevaluationReserve 2025-03-31 SC402257 frs-core:RevaluationReserve 2026-03-31 SC402257 frs-core:ShareCapital 2026-03-31 SC402257 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 SC402257 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 SC402257 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC402257 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC402257 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC402257 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC402257 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC402257 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC402257 frs-bus:Director1 2025-04-01 2026-03-31 SC402257 frs-bus:Director1 2025-03-31 SC402257 frs-bus:Director1 2026-03-31 SC402257 frs-bus:Director2 2025-04-01 2026-03-31 SC402257 frs-countries:Scotland 2025-04-01 2026-03-31 SC402257 2024-03-31 SC402257 2025-03-31 SC402257 2024-04-01 2025-03-31 SC402257 frs-core:CurrentFinancialInstruments 2025-03-31 SC402257 frs-core:Non-currentFinancialInstruments 2025-03-31 SC402257 frs-core:BetweenOneFiveYears 2025-03-31 SC402257 frs-core:WithinOneYear 2025-03-31 SC402257 frs-core:RevaluationReserve 2025-03-31 SC402257 frs-core:ShareCapital 2025-03-31 SC402257 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC402257
M3 Landscapes Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Almond Valley Accounting Limited
CIMA
Suite 14 Ellismuir House
Ellismuir Way
Tannochside
G71 5PW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: SC402257
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,000 11,000
Tangible Assets 5 1,501,713 1,201,326
1,509,713 1,212,326
CURRENT ASSETS
Stocks 6 2,500 10,000
Debtors 7 452,406 421,911
Cash at bank and in hand - 31,189
454,906 463,100
Creditors: Amounts Falling Due Within One Year 8 (857,643 ) (729,291 )
NET CURRENT ASSETS (LIABILITIES) (402,737 ) (266,191 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,106,976 946,135
Creditors: Amounts Falling Due After More Than One Year 9 (204,281 ) (328,336 )
NET ASSETS 902,695 617,799
CAPITAL AND RESERVES
Called up share capital 11 100 100
Revaluation reserve 13 344,426 54,920
Profit and Loss Account 558,169 562,779
SHAREHOLDERS' FUNDS 902,695 617,799
Page 1
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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
Mr Andrew McFarlane
Director
07/10/2026
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
M3 Landscapes Limited is a private company, limited by shares, incorporated in Scotland, registered number SC402257 . The registered office is Glasgow Road, Kilsyth, Glasgow, G65 9BX.
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 profit and loss account over its estimated economic life of 17 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:
Freehold 2% reducing balance
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
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.
2.6. 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.
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2.7. 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 year 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 asset reflects 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 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: 63 (2025: 58)
63 58
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 50,000
As at 31 March 2026 50,000
Amortisation
As at 1 April 2025 39,000
Provided during the period 3,000
As at 31 March 2026 42,000
Net Book Value
As at 31 March 2026 8,000
As at 1 April 2025 11,000
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost or Valuation
As at 1 April 2025 535,493 571,741 938,224 76,644
Additions - 104,600 172,345 -
Revaluation 289,506 - - -
As at 31 March 2026 824,999 676,341 1,110,569 76,644
Depreciation
As at 1 April 2025 82,288 298,068 480,990 60,297
Provided during the period 14,842 93,622 154,123 2,964
As at 31 March 2026 97,130 391,690 635,113 63,261
Net Book Value
As at 31 March 2026 727,869 284,651 475,456 13,383
As at 1 April 2025 453,205 273,673 457,234 16,347
Computer Equipment Total
£ £
Cost or Valuation
As at 1 April 2025 3,121 2,125,223
Additions 375 277,320
Revaluation - 289,506
As at 31 March 2026 3,496 2,692,049
Depreciation
As at 1 April 2025 2,254 923,897
Provided during the period 888 266,439
As at 31 March 2026 3,142 1,190,336
Net Book Value
As at 31 March 2026 354 1,501,713
As at 1 April 2025 867 1,201,326
6. Stocks
2026 2025
£ £
Stock 2,500 10,000
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7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 416,408 421,911
Directors' loan accounts 35,998 -
452,406 421,911
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 199,135 201,318
Trade creditors 339,749 253,562
Bank loans and overdrafts 169,542 62,613
Corporation tax 39,386 77,983
Other taxes and social security 30,109 21,380
VAT 44,063 60,674
Net wages 7,457 4,685
Other creditors 8,202 6,206
Accruals and deferred income 20,000 40,870
857,643 729,291
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 124,661 140,645
Bank loans 79,620 125,055
Directors' loan account - 62,636
204,281 328,336
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 199,135 201,318
Later than one year and not later than five years 124,661 140,645
323,796 341,963
323,796 341,963
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Andrew McFarlane - 65,063 - - 65,063
The above loan is unsecured, interest free and repayable on demand.
13. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 April 2025 54,920 562,779
Profit for year - 105,390
Surplus on revaluation 289,506 -
Other comprehensive income for the year 289,506 -
Total comprehensive income for the year 289,506 105,390
Dividends paid - (110,000)
As at 31 March 2026 344,426 558,169
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