Acorah Software Products - Accounts Production 15.0.600 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 09053849 Mrs Victoria Sinclair iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09053849 2023-06-30 09053849 2024-06-30 09053849 2023-07-01 2024-06-30 09053849 frs-core:CurrentFinancialInstruments 2024-06-30 09053849 frs-core:Non-currentFinancialInstruments 2024-06-30 09053849 frs-core:ComputerEquipment 2024-06-30 09053849 frs-core:ComputerEquipment 2023-07-01 2024-06-30 09053849 frs-core:ComputerEquipment 2023-06-30 09053849 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 09053849 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 09053849 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 09053849 frs-core:ShareCapital 2024-06-30 09053849 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 09053849 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 09053849 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 09053849 frs-bus:SmallEntities 2023-07-01 2024-06-30 09053849 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 09053849 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 09053849 frs-bus:Director1 2023-07-01 2024-06-30 09053849 frs-core:CurrentFinancialInstruments 1 2024-06-30 09053849 frs-core:CurrentFinancialInstruments 2 2024-06-30 09053849 frs-core:CurrentFinancialInstruments 7 2024-06-30 09053849 frs-countries:EnglandWales 2023-07-01 2024-06-30 09053849 2022-06-30 09053849 2023-06-30 09053849 2022-07-01 2023-06-30 09053849 frs-core:CurrentFinancialInstruments 2023-06-30 09053849 frs-core:Non-currentFinancialInstruments 2023-06-30 09053849 frs-core:ShareCapital 2023-06-30 09053849 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 09053849 frs-core:CurrentFinancialInstruments 1 2023-06-30 09053849 frs-core:CurrentFinancialInstruments 2 2023-06-30 09053849 frs-core:CurrentFinancialInstruments 7 2023-06-30
Registered number: 09053849
Bricks & Soul Trading Ltd
Financial Statements
For The Year Ended 30 June 2024
Prevail Accountancy Ltd
CIMA
Farriers Chambers, 4 Smith Street
Rochdale
OL16 1TU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09053849
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,323 18,145
19,323 18,145
CURRENT ASSETS
Stocks 5 - 229,992
Debtors 6 883,716 23,752
Cash at bank and in hand 451,068 44,591
1,334,784 298,335
Creditors: Amounts Falling Due Within One Year 7 (164,353 ) (86,925 )
NET CURRENT ASSETS (LIABILITIES) 1,170,431 211,410
TOTAL ASSETS LESS CURRENT LIABILITIES 1,189,754 229,555
Creditors: Amounts Falling Due After More Than One Year 8 (1,010,216 ) -
NET ASSETS 179,538 229,555
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 178,538 228,555
SHAREHOLDERS' FUNDS 179,538 229,555
Page 1
Page 2
For the year ending 30 June 2024 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
Mrs Victoria Sinclair
Director
24/07/2024
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
Bricks & Soul Trading Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09053849 . The registered office is Budley Barn Mill Lane, Mottram St. Andrew, Macclesfield, SK10 4LW.
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 no depreciation
Computer Equipment 25% reducing balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost
As at 1 July 2023 14,700 16,350 31,050
Additions - 2,282 2,282
As at 30 June 2024 14,700 18,632 33,332
...CONTINUED
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Depreciation
As at 1 July 2023 - 12,905 12,905
Provided during the period - 1,104 1,104
As at 30 June 2024 - 14,009 14,009
Net Book Value
As at 30 June 2024 14,700 4,623 19,323
As at 1 July 2023 14,700 3,445 18,145
5. Stocks
2024 2023
£ £
Work in progress - 229,992
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 250,000 6,573
Prepayments and accrued income 3,004 (20 )
Other debtors (1) 83,254 14,386
Other debtors (2) 544,682 -
VAT 2,776 2,813
883,716 23,752
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,881 2,653
Bank loans and overdrafts 10,620 30,001
Corporation tax - 11,754
Other creditors (1) - (2 )
Other creditors (7) (6 ) -
Director's loan account 151,858 42,519
164,353 86,925
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 10,215 -
Other loans 1,000,001 -
1,010,216 -
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
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Page 5
10. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 20,000 60,000
Page 5