Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 09486869 Mr Aaron John Adams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09486869 2025-03-31 09486869 2026-03-31 09486869 2025-04-01 2026-03-31 09486869 frs-core:CurrentFinancialInstruments 2026-03-31 09486869 frs-core:Non-currentFinancialInstruments 2026-03-31 09486869 frs-core:BetweenOneFiveYears 2026-03-31 09486869 frs-core:ComputerEquipment 2026-03-31 09486869 frs-core:ComputerEquipment 2025-04-01 2026-03-31 09486869 frs-core:ComputerEquipment 2025-03-31 09486869 frs-core:FurnitureFittings 2026-03-31 09486869 frs-core:FurnitureFittings 2025-04-01 2026-03-31 09486869 frs-core:FurnitureFittings 2025-03-31 09486869 frs-core:MotorVehicles 2026-03-31 09486869 frs-core:MotorVehicles 2025-04-01 2026-03-31 09486869 frs-core:MotorVehicles 2025-03-31 09486869 frs-core:PlantMachinery 2026-03-31 09486869 frs-core:PlantMachinery 2025-04-01 2026-03-31 09486869 frs-core:PlantMachinery 2025-03-31 09486869 frs-core:WithinOneYear 2026-03-31 09486869 frs-core:ShareCapital 2026-03-31 09486869 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09486869 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09486869 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 09486869 frs-bus:SmallEntities 2025-04-01 2026-03-31 09486869 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09486869 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09486869 frs-bus:Director1 2025-04-01 2026-03-31 09486869 frs-countries:EnglandWales 2025-04-01 2026-03-31 09486869 2024-03-31 09486869 2025-03-31 09486869 2024-04-01 2025-03-31 09486869 frs-core:CurrentFinancialInstruments 2025-03-31 09486869 frs-core:Non-currentFinancialInstruments 2025-03-31 09486869 frs-core:BetweenOneFiveYears 2025-03-31 09486869 frs-core:WithinOneYear 2025-03-31 09486869 frs-core:ShareCapital 2025-03-31 09486869 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 09486869
Elite Arborists Ltd
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09486869
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 669,880 505,143
669,880 505,143
CURRENT ASSETS
Debtors 5 322,552 256,836
Cash at bank and in hand 168,840 118,908
491,392 375,744
Creditors: Amounts Falling Due Within One Year 6 (299,408 ) (254,519 )
NET CURRENT ASSETS (LIABILITIES) 191,984 121,225
TOTAL ASSETS LESS CURRENT LIABILITIES 861,864 626,368
Creditors: Amounts Falling Due After More Than One Year 7 (636,280 ) (397,512 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (44,080 ) (44,080 )
NET ASSETS 181,504 184,776
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 181,404 184,676
SHAREHOLDERS' FUNDS 181,504 184,776
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 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 Aaron John Adams
Director
05/10/2026
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
Elite Arborists Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09486869 . The registered office is Stones Accountancy Limited 5 North Court, Armstrong Road, Maidstone, Kent, ME15 6JZ.
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:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Straight Line
Computer Equipment 33% Straight Line
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.
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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 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 12 (2025: 14)
12 14
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 433,734 489,658 2,801 3,461 929,654
Additions 539,835 57,788 2,123 527 600,273
Disposals (202,739 ) (72,014 ) - - (274,753 )
As at 31 March 2026 770,830 475,432 4,924 3,988 1,255,174
Depreciation
As at 1 April 2025 167,618 252,031 2,354 2,508 424,511
Provided during the period 149,556 118,858 551 755 269,720
Disposals (70,720 ) (38,217 ) - - (108,937 )
As at 31 March 2026 246,454 332,672 2,905 3,263 585,294
Net Book Value
As at 31 March 2026 524,376 142,760 2,019 725 669,880
As at 1 April 2025 266,116 237,627 447 953 505,143
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5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 321,010 232,012
Other debtors 1,542 24,824
322,552 256,836
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 140,138 92,807
Trade creditors 25,171 16,811
Bank loans and overdrafts 6,572 5,729
Other creditors 4,700 31,924
Taxation and social security 122,827 107,248
299,408 254,519
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 612,922 367,734
Bank loans 23,358 29,778
636,280 397,512
8. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 140,138 92,807
Later than one year and not later than five years 612,922 367,734
753,060 460,541
Less: Finance charges allocated to future periods - -
753,060 460,541
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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