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Registered number: 11619499
Brightwall Exterior Cleaning Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11619499
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,780 13,498
9,780 13,498
CURRENT ASSETS
Stocks 5 10,750 7,500
Debtors 6 97,834 62,359
Cash at bank and in hand 20,421 14,773
129,005 84,632
Creditors: Amounts Falling Due Within One Year 7 (105,092 ) (52,404 )
NET CURRENT ASSETS (LIABILITIES) 23,913 32,228
TOTAL ASSETS LESS CURRENT LIABILITIES 33,693 45,726
Creditors: Amounts Falling Due After More Than One Year 8 (36,911 ) (45,246 )
NET (LIABILITIES)/ASSETS (3,218 ) 480
CAPITAL AND RESERVES
Called up share capital 9 20 20
Profit and Loss Account (3,238 ) 460
SHAREHOLDERS' FUNDS (3,218) 480
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For the year ending 31 October 2023 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 L Dore
Director
28/10/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Brightwall Exterior Cleaning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11619499 . The registered office is Suite F2, Elsinore House, 43 Buckingham Street, Aylesbury, Buckinghamshire, HP20 2NQ.
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 15% at cost
Fixtures & Fittings 15% at cost
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 profit and loss account as incurred.
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2.5. 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.
2.6. 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.
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 7)
7 7
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2022 26,099 3,875 29,974
Additions 915 - 915
As at 31 October 2023 27,014 3,875 30,889
Depreciation
As at 1 November 2022 15,313 1,163 16,476
Provided during the period 4,052 581 4,633
As at 31 October 2023 19,365 1,744 21,109
Net Book Value
As at 31 October 2023 7,649 2,131 9,780
As at 1 November 2022 10,786 2,712 13,498
5. Stocks
2023 2022
£ £
Stock 10,750 7,500
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 76,560 40,284
Other debtors 21,274 22,075
97,834 62,359
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 72,215 25,970
Bank loans and overdrafts 8,400 3,745
Other creditors - 5,659
Taxation and social security 24,477 17,030
105,092 52,404
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 36,911 45,246
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 20 20
10. Directors Advances, Credits and Guarantees
Included within Other debtors is an amount of £21,275 (2022: £21,285) due by the Director L Dore. This loan is unsecured and repayable on demand and has an interest payable at a rate of 5%. 
11. Ultimate Controlling Party
The company's ultimate controlling party is L Dore by virtue of his ownership of 100% of the issued share capital in the company.
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