Acorah Software Products - Accounts Production 16.0.110 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 10496683 Mr G Scott Mr J Skinner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10496683 2022-11-30 10496683 2023-11-30 10496683 2022-12-01 2023-11-30 10496683 frs-core:CurrentFinancialInstruments 2023-11-30 10496683 frs-core:Non-currentFinancialInstruments 2023-11-30 10496683 frs-core:ComputerEquipment 2023-11-30 10496683 frs-core:ComputerEquipment 2022-12-01 2023-11-30 10496683 frs-core:ComputerEquipment 2022-11-30 10496683 frs-core:MotorVehicles 2023-11-30 10496683 frs-core:MotorVehicles 2022-12-01 2023-11-30 10496683 frs-core:MotorVehicles 2022-11-30 10496683 frs-core:PlantMachinery 2023-11-30 10496683 frs-core:PlantMachinery 2022-12-01 2023-11-30 10496683 frs-core:PlantMachinery 2022-11-30 10496683 frs-core:ShareCapital 2023-11-30 10496683 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 10496683 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 10496683 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 10496683 frs-bus:SmallEntities 2022-12-01 2023-11-30 10496683 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 10496683 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 10496683 frs-bus:Director1 2022-12-01 2023-11-30 10496683 frs-bus:Director2 2022-12-01 2023-11-30 10496683 frs-countries:EnglandWales 2022-12-01 2023-11-30 10496683 2021-11-30 10496683 2022-11-30 10496683 2021-12-01 2022-11-30 10496683 frs-core:CurrentFinancialInstruments 2022-11-30 10496683 frs-core:Non-currentFinancialInstruments 2022-11-30 10496683 frs-core:ShareCapital 2022-11-30 10496683 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 10496683
Branchline Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Merranti Accounting Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10496683
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 51,786 69,681
51,786 69,681
CURRENT ASSETS
Debtors 5 101,813 57,232
Cash at bank and in hand 28,220 38,262
130,033 95,494
Creditors: Amounts Falling Due Within One Year 6 (94,532 ) (71,165 )
NET CURRENT ASSETS (LIABILITIES) 35,501 24,329
TOTAL ASSETS LESS CURRENT LIABILITIES 87,287 94,010
Creditors: Amounts Falling Due After More Than One Year 7 - (6,981 )
NET ASSETS 87,287 87,029
CAPITAL AND RESERVES
Called up share capital 4 4
Profit and Loss Account 87,283 87,025
SHAREHOLDERS' FUNDS 87,287 87,029
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Page 2
For the year ending 30 November 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.
On behalf of the board
Mr G Scott
Director
28 November 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Branchline Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10496683 . The registered office is 1 The Cygnets, Sellinge, Kent, TN25 6JX.
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 25% Straight line Method
Motor Vehicles 25% Straight line Method
Computer Equipment 25% Straight line Method
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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 70,909 89,178 2,224 162,311
Additions 19,398 - 805 20,203
As at 30 November 2023 90,307 89,178 3,029 182,514
Depreciation
As at 1 December 2022 37,115 53,686 1,829 92,630
Provided during the period 22,577 15,123 398 38,098
As at 30 November 2023 59,692 68,809 2,227 130,728
Net Book Value
As at 30 November 2023 30,615 20,369 802 51,786
As at 1 December 2022 33,794 35,492 395 69,681
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 101,813 54,966
Other debtors - 2,266
101,813 57,232
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 6,981 8,082
Trade creditors 645 3,878
Other creditors 8,435 5,580
Taxation and social security 78,471 53,625
94,532 71,165
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 6,981
- 6,981
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