Acorah Software Products - Accounts Production 16.0.110 false true true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 07615151 Mr Simon Knatchbull-Hugessen Mr M Henson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07615151 2023-04-30 07615151 2024-04-30 07615151 2023-05-01 2024-04-30 07615151 frs-core:CurrentFinancialInstruments 2024-04-30 07615151 frs-core:Non-currentFinancialInstruments 2024-04-30 07615151 frs-core:ComputerEquipment 2024-04-30 07615151 frs-core:ComputerEquipment 2023-05-01 2024-04-30 07615151 frs-core:ComputerEquipment 2023-04-30 07615151 frs-core:FurnitureFittings 2024-04-30 07615151 frs-core:FurnitureFittings 2023-05-01 2024-04-30 07615151 frs-core:FurnitureFittings 2023-04-30 07615151 frs-core:PlantMachinery 2024-04-30 07615151 frs-core:PlantMachinery 2023-05-01 2024-04-30 07615151 frs-core:PlantMachinery 2023-04-30 07615151 frs-core:ShareCapital 2024-04-30 07615151 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 07615151 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 07615151 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 07615151 frs-bus:SmallEntities 2023-05-01 2024-04-30 07615151 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 07615151 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 07615151 frs-bus:Director1 2023-05-01 2024-04-30 07615151 frs-bus:Director1 2023-04-30 07615151 frs-bus:Director1 2024-04-30 07615151 frs-bus:Director2 2023-05-01 2024-04-30 07615151 frs-bus:Director2 2023-04-30 07615151 frs-bus:Director2 2024-04-30 07615151 frs-countries:EnglandWales 2023-05-01 2024-04-30 07615151 2022-04-30 07615151 2023-04-30 07615151 2022-05-01 2023-04-30 07615151 frs-core:CurrentFinancialInstruments 2023-04-30 07615151 frs-core:Non-currentFinancialInstruments 2023-04-30 07615151 frs-core:ShareCapital 2023-04-30 07615151 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 07615151
Brabourne Limited
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 07615151
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 555 700
555 700
CURRENT ASSETS
Stocks 5 3,950 3,500
Debtors 6 138,475 131,903
Cash at bank and in hand 152,724 100,702
295,149 236,105
Creditors: Amounts Falling Due Within One Year 7 (149,855 ) (198,354 )
NET CURRENT ASSETS (LIABILITIES) 145,294 37,751
TOTAL ASSETS LESS CURRENT LIABILITIES 145,849 38,451
Creditors: Amounts Falling Due After More Than One Year 8 (13,968 ) (23,168 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (105 ) (133 )
NET ASSETS 131,776 15,150
CAPITAL AND RESERVES
Called up share capital 9 2 2
Income Statement 131,774 15,148
SHAREHOLDERS' FUNDS 131,776 15,150
Page 1
Page 2
For the year ending 30 April 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 Income Statement.
On behalf of the board
Mr Simon Knatchbull-Hugessen
Director
Mr M Henson
Director
02/12/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brabourne Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07615151 . The registered office is 134 The Common, Crich, Matlock, Derbyshire, DE4 5BW.
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. Going Concern Disclosure
The directors consider that the company will continue to operate based on the current financial information and continued support of the directors. On this basis the directors consider it appropriate to prepare the accounts on a going concern basis.
2.3. 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.

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 20% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 33% on reducing balance
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 year 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 326 3,500 240 4,066
As at 30 April 2024 326 3,500 240 4,066
Depreciation
As at 1 May 2023 257 2,901 208 3,366
Provided during the period 14 120 11 145
As at 30 April 2024 271 3,021 219 3,511
Net Book Value
As at 30 April 2024 55 479 21 555
As at 1 May 2023 69 599 32 700
5. Stocks
2024 2023
£ £
Stock 3,950 3,500
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 83,207 73,944
Other debtors 55,268 57,959
138,475 131,903
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 56,070 9,946
Bank loans and overdrafts 9,449 9,698
Other creditors 38,744 174,093
Taxation and social security 45,592 4,617
149,855 198,354
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 13,968 23,168
Page 4
Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr Simon Knatchbull-Hugessen 10,509 - - - 10,509
Mr M Henson 16,873 - - - 16,873
The above loan is unsecured, interest free and repayable on demand.
Page 5