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 09327819 Mr George Brockman Mr Nigel Brockman Mr Hugh Brockman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09327819 2022-11-30 09327819 2023-11-30 09327819 2022-12-01 2023-11-30 09327819 frs-core:CurrentFinancialInstruments 2023-11-30 09327819 frs-core:Non-currentFinancialInstruments 2023-11-30 09327819 frs-core:ComputerEquipment 2023-11-30 09327819 frs-core:ComputerEquipment 2022-12-01 2023-11-30 09327819 frs-core:ComputerEquipment 2022-11-30 09327819 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-01 2023-11-30 09327819 frs-core:FurnitureFittings 2023-11-30 09327819 frs-core:FurnitureFittings 2022-12-01 2023-11-30 09327819 frs-core:FurnitureFittings 2022-11-30 09327819 frs-core:MotorVehicles 2023-11-30 09327819 frs-core:MotorVehicles 2022-12-01 2023-11-30 09327819 frs-core:MotorVehicles 2022-11-30 09327819 frs-core:OtherResidualIntangibleAssets 2023-11-30 09327819 frs-core:OtherResidualIntangibleAssets 2022-12-01 2023-11-30 09327819 frs-core:OtherResidualIntangibleAssets 2022-11-30 09327819 frs-core:PlantMachinery 2023-11-30 09327819 frs-core:PlantMachinery 2022-12-01 2023-11-30 09327819 frs-core:PlantMachinery 2022-11-30 09327819 frs-core:ShareCapital 2023-11-30 09327819 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 09327819 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 09327819 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 09327819 frs-bus:SmallEntities 2022-12-01 2023-11-30 09327819 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 09327819 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 09327819 frs-bus:Director1 2022-12-01 2023-11-30 09327819 frs-bus:Director2 2022-12-01 2023-11-30 09327819 frs-bus:Director3 2022-12-01 2023-11-30 09327819 frs-countries:EnglandWales 2022-12-01 2023-11-30 09327819 2021-11-30 09327819 2022-11-30 09327819 2021-12-01 2022-11-30 09327819 frs-core:CurrentFinancialInstruments 2022-11-30 09327819 frs-core:Non-currentFinancialInstruments 2022-11-30 09327819 frs-core:ShareCapital 2022-11-30 09327819 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 09327819
Brockman & Co Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09327819
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,150 2,300
Tangible Assets 5 391 1,044
1,541 3,344
CURRENT ASSETS
Stocks 6 49,358 41,132
Debtors 7 - 7,610
Cash at bank and in hand 5,153 19,476
54,511 68,218
Creditors: Amounts Falling Due Within One Year 8 (72,610 ) (88,419 )
NET CURRENT ASSETS (LIABILITIES) (18,099 ) (20,201 )
TOTAL ASSETS LESS CURRENT LIABILITIES (16,558 ) (16,857 )
Creditors: Amounts Falling Due After More Than One Year 9 (7,034 ) (7,745 )
NET LIABILITIES (23,592 ) (24,602 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (23,692 ) (24,702 )
SHAREHOLDERS' FUNDS (23,592) (24,602)
Page 1
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 Nigel Brockman
Director
26 November 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brockman & Co Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09327819 . The registered office is The Mill Pury Hill Business Park, Alderton Road, Towcester, NN12 7LS.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are noted as website development. It is 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:
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 3)
1 3
4. Intangible Assets
Other
£
Cost
As at 1 December 2022 5,750
As at 30 November 2023 5,750
...CONTINUED
Page 3
Page 4
Amortisation
As at 1 December 2022 3,450
Provided during the period 1,150
As at 30 November 2023 4,600
Net Book Value
As at 30 November 2023 1,150
As at 1 December 2022 2,300
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Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 1 December 2022 2,969 2,917 699 2,818 9,403
Disposals - (2,917 ) - - (2,917 )
Revaluation 211 - - - 211
As at 30 November 2023 3,180 - 699 2,818 6,697
Depreciation
As at 1 December 2022 3,072 2,917 415 1,955 8,359
Provided during the period 108 - 142 614 864
Disposals - (2,917 ) - - (2,917 )
As at 30 November 2023 3,180 - 557 2,569 6,306
Net Book Value
As at 30 November 2023 - - 142 249 391
As at 1 December 2022 (103 ) - 284 863 1,044
6. Stocks
2023 2022
£ £
Stock 49,358 41,132
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 5,882
Other debtors - 1,728
- 7,610
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (3 ) 7,036
Bank loans and overdrafts 3,727 -
Other creditors 68,007 80,021
Taxation and social security 879 1,362
72,610 88,419
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 7,034 7,745
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10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 6