Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2022 1 April 2021 false 1 April 2022 30 September 2023 30 September 2023 07524831 Mr Neal Rosam Mrs Samantha Rosam iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07524831 2022-03-31 07524831 2023-09-30 07524831 2022-04-01 2023-09-30 07524831 frs-core:Non-currentFinancialInstruments 2023-09-30 07524831 frs-core:ComputerEquipment 2022-04-01 2023-09-30 07524831 frs-core:NetGoodwill 2022-04-01 2023-09-30 07524831 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-09-30 07524831 frs-core:MotorVehicles 2022-04-01 2023-09-30 07524831 frs-core:PlantMachinery 2022-04-01 2023-09-30 07524831 frs-core:ShareCapital 2023-09-30 07524831 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 07524831 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-09-30 07524831 frs-bus:AbridgedAccounts 2022-04-01 2023-09-30 07524831 frs-bus:SmallEntities 2022-04-01 2023-09-30 07524831 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-09-30 07524831 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-09-30 07524831 frs-bus:Director1 2022-04-01 2023-09-30 07524831 frs-bus:Director1 2022-03-31 07524831 frs-bus:Director1 2023-09-30 07524831 frs-bus:Director2 2022-04-01 2023-09-30 07524831 frs-countries:EnglandWales 2022-04-01 2023-09-30 07524831 2021-03-31 07524831 2022-03-31 07524831 2021-04-01 2022-03-31 07524831 frs-core:Non-currentFinancialInstruments 2022-03-31 07524831 frs-core:ShareCapital 2022-03-31 07524831 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31
Registered number: 07524831
Brite-move Ltd
Unaudited ABRIDGED Financial Statements
For the Period 1 April 2022 to 30 September 2023
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Abridged Balance Sheet
Registered number: 07524831
30 September 2023 31 March 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 223,615 197,541
223,616 197,542
CURRENT ASSETS
Debtors 71,786 1,705
Cash at bank and in hand 5,385 78,603
77,171 80,308
Creditors: Amounts Falling Due Within One Year (49,330 ) (50,166 )
NET CURRENT ASSETS (LIABILITIES) 27,841 30,142
TOTAL ASSETS LESS CURRENT LIABILITIES 251,457 227,684
Creditors: Amounts Falling Due After More Than One Year (46,135 ) (32,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (4,486 )
NET ASSETS 205,322 190,698
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 205,222 190,598
SHAREHOLDERS' FUNDS 205,322 190,698
Page 1
Page 2
For the period ending 30 September 2023 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Neal Rosam
Director
Mrs Samantha Rosam
Director
23/10/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Brite-move Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07524831 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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 made up of commissions receivable, net of discounts and value added taxes. 
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 has been amortised to profit and loss account over its estimated economic life of 5 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% straight line
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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.
Page 3
Page 4
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.7. 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.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  NIL (2022: NIL)
- -
4. Intangible Assets
Total
£
Cost
As at 1 April 2022 10,601
As at 30 September 2023 10,601
Amortisation
As at 1 April 2022 10,600
As at 30 September 2023 10,600
...CONTINUED
Page 4
Page 5
Net Book Value
As at 30 September 2023 1
As at 1 April 2022 1
5. Tangible Assets
Total
£
Cost
As at 1 April 2022 246,438
Additions 74,353
Disposals (20,460 )
As at 30 September 2023 300,331
Depreciation
As at 1 April 2022 48,897
Provided during the period 44,334
Disposals (16,515 )
As at 30 September 2023 76,716
Net Book Value
As at 30 September 2023 223,615
As at 1 April 2022 197,541
Included in Freehold Land & Property is £66,605 relating to freehold improvements. These improvements are depreciated to a residual value of zero over an estimated useful economic life of 10 years.
Freehold improvements had a net book value as at 30 September 2023 of £40,249.
6. Share Capital
30 September 2023 31 March 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5
Page 6
7. Directors Advances, Credits and Guarantees
Included within debtors and creditors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Neal Rosam (8,718 ) 109,561 (75,722 ) - 25,121
The above loan is unsecured, and repayable on demand. Interest was charged on the the loan at 2.25% from 6 April 2023 resulting in interest of £134 being credited to the profit and loss account during the period (2022: £741).
Page 6