Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 00463014 Miss Emma Proctor Emma Chloe Proctor true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00463014 2025-01-31 00463014 2026-01-31 00463014 2025-02-01 2026-01-31 00463014 frs-core:CurrentFinancialInstruments 2026-01-31 00463014 frs-core:FurnitureFittings 2026-01-31 00463014 frs-core:FurnitureFittings 2025-02-01 2026-01-31 00463014 frs-core:FurnitureFittings 2025-01-31 00463014 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 00463014 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 00463014 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 00463014 frs-core:MotorVehicles 2025-02-01 2026-01-31 00463014 frs-core:CapitalRedemptionReserve 2026-01-31 00463014 frs-core:ShareCapital 2026-01-31 00463014 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 00463014 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 00463014 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 00463014 frs-bus:SmallEntities 2025-02-01 2026-01-31 00463014 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 00463014 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 00463014 1 2025-02-01 2026-01-31 00463014 frs-bus:Director1 2025-02-01 2026-01-31 00463014 frs-countries:EnglandWales 2025-02-01 2026-01-31 00463014 2024-01-31 00463014 2025-01-31 00463014 2024-02-01 2025-01-31 00463014 frs-core:CurrentFinancialInstruments 2025-01-31 00463014 frs-core:CapitalRedemptionReserve 2025-01-31 00463014 frs-core:ShareCapital 2025-01-31 00463014 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 00463014
Clifford Proctor's Nurseries Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
The Accountancy People Manchester Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 00463014
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 379,128 350,908
379,128 350,908
CURRENT ASSETS
Debtors 5 106,027 89,976
Cash at bank and in hand 199,756 244,377
305,783 334,353
Creditors: Amounts Falling Due Within One Year 6 (6,036 ) (45,843 )
NET CURRENT ASSETS (LIABILITIES) 299,747 288,510
TOTAL ASSETS LESS CURRENT LIABILITIES 678,875 639,418
NET ASSETS 678,875 639,418
CAPITAL AND RESERVES
Called up share capital 7 3,819 3,819
Capital redemption reserve 2,411 2,411
Profit and Loss Account 672,645 633,188
SHAREHOLDERS' FUNDS 678,875 639,418
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For the year ending 31 January 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 her 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 Proctor
Director
16 October 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Clifford Proctor's Nurseries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00463014 . The registered office is Hope Valley Garden Centre, Hope Road, Bamford, Hope Valley, S33 0AL.
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 Nil/10% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 10%/15% Reducing Balance
2.4. 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: 3 (2025: 3)
3 3
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4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2025 375,836 51,921 427,757
Additions 33,844 1,300 35,144
As at 31 January 2026 409,680 53,221 462,901
Depreciation
As at 1 February 2025 48,258 28,591 76,849
Provided during the period 3,567 3,357 6,924
As at 31 January 2026 51,825 31,948 83,773
Net Book Value
As at 31 January 2026 357,855 21,273 379,128
As at 1 February 2025 327,578 23,330 350,908
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 73,898 72,432
Other debtors 283 4,742
VAT 2,657 12,802
Director's loan account 29,189 -
106,027 89,976
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors (5,286 ) 2,380
Corporation tax 8,948 9,581
Other taxes and social security 56 -
Accruals and deferred income 2,318 2,318
Director's loan account - 31,564
6,036 45,843
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 3,819 3,819
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8. Related Party Transactions
The company is under the control of Emma Chloe Proctor.
Emma Chloe Proctor is also the director and shareholder of The Hope Valley Centre Ltd a company incorporated in England and Wales.
The amount due from The Hope Valley Centre Ltd at the balance sheet date was £360 (2025 £360).
9. Ultimate Controlling Party
The company's ultimate controlling party is Emma Chloe Proctor by virtue of her ownership of 100% of the issued share capital in the company.
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