Acorah Software Products - Accounts Production 16.1.200 false true true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 08483708 Ms Sian Richards iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08483708 2023-04-30 08483708 2024-04-30 08483708 2023-05-01 2024-04-30 08483708 frs-core:CurrentFinancialInstruments 2024-04-30 08483708 frs-core:ShareCapital 2024-04-30 08483708 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 08483708 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08483708 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 08483708 frs-bus:SmallEntities 2023-05-01 2024-04-30 08483708 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08483708 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 08483708 frs-bus:Director1 2023-05-01 2024-04-30 08483708 frs-countries:EnglandWales 2023-05-01 2024-04-30 08483708 2022-04-30 08483708 2023-04-30 08483708 2022-05-01 2023-04-30 08483708 frs-core:CurrentFinancialInstruments 2023-04-30 08483708 frs-core:ShareCapital 2023-04-30 08483708 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 08483708
London Brush Company Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Director Ms Sian Richards
Company Number 08483708
Registered Office First Floor, New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA
Accountants Town & Forest
Chartered Accountants & Statutory Auditors
First Floor, New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA
Page 1
Page 2
Balance Sheet
Registered number: 08483708
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 500 500
Cash at bank and in hand 12,234 13,637
12,734 14,137
Creditors: Amounts Falling Due Within One Year 5 (21,870 ) (22,308 )
NET CURRENT ASSETS (LIABILITIES) (9,136 ) (8,171 )
TOTAL ASSETS LESS CURRENT LIABILITIES (9,136 ) (8,171 )
NET LIABILITIES (9,136 ) (8,171 )
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (9,236 ) (8,271 )
SHAREHOLDERS' FUNDS (9,136) (8,171)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Sian Richards
Director
9 January 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
London Brush Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08483708 . The registered office is First Floor, New Barnes Mill, Cottonmill Lane, St Albans, AL1 2HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentation currency of the financial statements is the Pound Sterling (£).

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Going Concern Disclosure
At 30 April 2024, the balance sheet showed net current liabilities and a net deficit of £9,136 (2023 - £8,171). The director has given an undertaking to financially support the company for at least 12 months from the date of signature on the balance sheet. The situation will be reviewed after this time. On this basis, the director considers it appropriate to prepare the financial statements on the 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. 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.

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.5. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
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 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 is recognised in respect of all timing difference that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in the tax assessments in periods different from those in which they are recognised in the 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Provisions and accruals
Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Stocks
2024 2023
£ £
Finished goods 500 500
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 193 193
Accruals and deferred income 810 1,080
Director's loan account 20,867 21,035
21,870 22,308
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