Acorah Software Products - Accounts Production 16.0.110 false true 28 February 2023 1 March 2022 false 1 March 2023 28 February 2024 28 February 2024 03517230 Mr Leslie Brough Mrs Nicola Brough iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03517230 2023-02-28 03517230 2024-02-28 03517230 2023-03-01 2024-02-28 03517230 frs-core:CurrentFinancialInstruments 2024-02-28 03517230 frs-core:Non-currentFinancialInstruments 2024-02-28 03517230 frs-core:ComputerEquipment 2023-03-01 2024-02-28 03517230 frs-core:MotorVehicles 2023-03-01 2024-02-28 03517230 frs-core:PlantMachinery 2023-03-01 2024-02-28 03517230 frs-core:ShareCapital 2024-02-28 03517230 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28 03517230 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-28 03517230 frs-bus:AbridgedAccounts 2023-03-01 2024-02-28 03517230 frs-bus:SmallEntities 2023-03-01 2024-02-28 03517230 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-28 03517230 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-28 03517230 frs-bus:Director1 2023-03-01 2024-02-28 03517230 frs-bus:Director2 2023-03-01 2024-02-28 03517230 frs-countries:EnglandWales 2023-03-01 2024-02-28 03517230 2022-02-28 03517230 2023-02-28 03517230 2022-03-01 2023-02-28 03517230 frs-core:CurrentFinancialInstruments 2023-02-28 03517230 frs-core:Non-currentFinancialInstruments 2023-02-28 03517230 frs-core:ShareCapital 2023-02-28 03517230 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28
Registered number: 03517230
Brough Services (Derby) Limited
ABRIDGED Financial Statements
For The Year Ended 28 February 2024
Nicholson Tax & Accounts
8 Chapel Street
Belper
DE56 1AR
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 03517230
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 341 431
341 431
CURRENT ASSETS
Stocks 36,834 34,651
Debtors 21,170 20,000
Cash at bank and in hand 15,288 10,150
73,292 64,801
Creditors: Amounts Falling Due Within One Year 5 (56,140 ) (50,732 )
NET CURRENT ASSETS (LIABILITIES) 17,152 14,069
TOTAL ASSETS LESS CURRENT LIABILITIES 17,493 14,500
Creditors: Amounts Falling Due After More Than One Year (6,562 ) (10,534 )
NET ASSETS 10,931 3,966
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 10,831 3,866
SHAREHOLDERS' FUNDS 10,931 3,966
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For the year ending 28 February 2024 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 Balance Sheet for the year end 28 February 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Leslie Brough
Director
27th November 2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Brough Services (Derby) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03517230 . The registered office is 8 Chapel Street, Belper, DE56 1AR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 20% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on cost
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.5. 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
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4. Tangible Assets
Total
£
Cost
As at 1 March 2023 11,390
As at 28 February 2024 11,390
Depreciation
As at 1 March 2023 10,959
Provided during the period 90
As at 28 February 2024 11,049
Net Book Value
As at 28 February 2024 341
As at 1 March 2023 431
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 14,637 8,102
Bank loans and overdrafts 3,000 3,000
Corporation tax 5,364 2,786
Other taxes and social security 1,374 2,062
VAT 10,984 13,146
Directors' loan accounts 20,781 21,636
56,140 50,732
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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