Acorah Software Products - Accounts Production 16.1.200 false true 30 April 2023 1 May 2022 false 28 January 2025 1 May 2023 30 April 2024 30 April 2024 08339343 Mr M J Bradford Mr M W Thwaites Mr N A Ringner Ms T R Ringner Ms H B Ringner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08339343 2023-04-30 08339343 2024-04-30 08339343 2023-05-01 2024-04-30 08339343 frs-core:CurrentFinancialInstruments 2024-04-30 08339343 frs-core:ComputerEquipment 2024-04-30 08339343 frs-core:ComputerEquipment 2023-05-01 2024-04-30 08339343 frs-core:ComputerEquipment 2023-04-30 08339343 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-01 2024-04-30 08339343 frs-core:FurnitureFittings 2024-04-30 08339343 frs-core:FurnitureFittings 2023-05-01 2024-04-30 08339343 frs-core:FurnitureFittings 2023-04-30 08339343 frs-core:OtherResidualIntangibleAssets 2024-04-30 08339343 frs-core:OtherResidualIntangibleAssets 2023-05-01 2024-04-30 08339343 frs-core:OtherResidualIntangibleAssets 2023-04-30 08339343 frs-core:PlantMachinery 2024-04-30 08339343 frs-core:PlantMachinery 2023-05-01 2024-04-30 08339343 frs-core:PlantMachinery 2023-04-30 08339343 frs-core:ShareCapital 2024-04-30 08339343 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 08339343 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08339343 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 08339343 frs-bus:SmallEntities 2023-05-01 2024-04-30 08339343 frs-bus:Audited 2023-05-01 2024-04-30 08339343 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 08339343 frs-bus:Director1 2023-05-01 2024-04-30 08339343 frs-bus:Director1 2023-04-30 08339343 frs-bus:Director1 2024-04-30 08339343 frs-bus:Director2 2023-05-01 2024-04-30 08339343 frs-bus:Director3 2023-05-01 2024-04-30 08339343 frs-bus:Director4 2023-05-01 2024-04-30 08339343 frs-bus:Director5 2023-05-01 2024-04-30 08339343 frs-core:CurrentFinancialInstruments 1 2024-04-30 08339343 frs-countries:EnglandWales 2023-05-01 2024-04-30 08339343 2022-04-30 08339343 2023-04-30 08339343 2022-05-01 2023-04-30 08339343 frs-core:CurrentFinancialInstruments 2023-04-30 08339343 frs-core:ShareCapital 2023-04-30 08339343 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 08339343 frs-core:CurrentFinancialInstruments 1 2023-04-30
Bristol Bridge Company Limited
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08339343
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,781 8,477
Tangible Assets 5 79,287 76,040
86,068 84,517
CURRENT ASSETS
Stocks 6 18,687 22,762
Debtors 7 656,793 548,794
Cash at bank and in hand 369,810 520,027
1,045,290 1,091,583
Creditors: Amounts Falling Due Within One Year 8 (415,728 ) (389,967 )
NET CURRENT ASSETS (LIABILITIES) 629,562 701,616
TOTAL ASSETS LESS CURRENT LIABILITIES 715,630 786,133
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,028 ) (20,533 )
NET ASSETS 694,602 765,600
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 694,601 765,599
SHAREHOLDERS' FUNDS 694,602 765,600
Page 1
Page 2
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 N A Ringner
Director
28 January 2025
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bristol Bridge Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08339343 . The registered office is 25 St. Matthews Road, Bristol, BS6 5TT.
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, excluding discounts, rebates,
value added tax and other sales taxes.
Revenue is recognised on provision of goods and services to customers.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are stated in the balance sheet at cost, less and subsequent accumulated amortisation and
subsequent accumulated impairment losses.
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over
their useful lives as follows:
Software - 20% reducing balance
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 5% on cost
Fixtures & Fittings 20% on reducing balance
Computer Equipment 15% on reducing balance
2.5. 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.
2.6. Financial Instruments
Classification
The company holds the following financial instruments:
- Short term trade and other debtors and creditors;
- Short term intercompany debtors and creditors; and
- Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement
Financial instruments are recognised when the company becomes party to the contractual provisions of the
instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets
...CONTINUED
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2.6. Financial Instruments - continued
expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of
liabilities, when the company's obligations are discharged, expire or are cancelled.
Such instruments are initially measured at transaction price, including transaction costs, and are subsequently
carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after
taking account of impairment adjustments.
2.7. 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.
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.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 50 (2023: 47)
50 47
4. Intangible Assets
Computer software
£
Cost
As at 1 May 2023 16,634
As at 30 April 2024 16,634
...CONTINUED
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Amortisation
As at 1 May 2023 8,157
Provided during the period 1,696
As at 30 April 2024 9,853
Net Book Value
As at 30 April 2024 6,781
As at 1 May 2023 8,477
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 15,924 146,433 - 162,357
Additions - 5,896 14,033 19,929
Transfers - (17,061 ) 17,061 -
As at 30 April 2024 15,924 135,268 31,094 182,286
Depreciation
As at 1 May 2023 4,561 81,756 - 86,317
Provided during the period 796 12,781 3,105 16,682
Transfers - (10,393 ) 10,393 -
As at 30 April 2024 5,357 84,144 13,498 102,999
Net Book Value
As at 30 April 2024 10,567 51,124 17,596 79,287
As at 1 May 2023 11,363 64,677 - 76,040
6. Stocks
2024 2023
£ £
Stock 18,687 22,762
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7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,118 2,584
Other debtors 6,316 5,015
Prepayments 9,445 8,961
Directors' loan accounts 9,391 12,611
Amounts owed by group undertakings 630,523 519,623
656,793 548,794
Amounts owed by group undertakings are unsecured, interest free and repyable on demand.
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 91,308 102,744
Corporation tax 57,114 79,517
Other taxes and social security 178,905 135,827
Other creditors 33,900 32,844
Accruals 54,501 39,035
415,728 389,967
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. Pension Commitments
The company operates a defined contribution pension scheme for the qualifying directors and employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £5,768 (2023 - £3,810) were due to the fund. They are included in other creditors.
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr Niles Ringner 12,611 - 3,220 - 9,391
The above loan is unsecured, interest free and repayable on demand.
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12. Related Party Transactions
During the year the following sales and purchases were made to companies under common control.
2024
2023
£
£
Thames Lido Limited - sales
42,571
9,910
Clifton Lido Limited - sales
44,544
10,058
image
image
87,115
image
19,969
image
13. Parent company
The parent of the smallest group in which these financial statements are consolidated is Glassington Limited, a company incorporated in England & Wales. The registered office of Glassington Limited is: 25 St Matthew Road, Bristol, BS6 5TT.
14. Audit Information
The auditor's report on the accounts of Bristol Bridge Company Limited for the year ended 30 April 2024 was unqualified.
The auditor's report was signed by Phillip Evans BSc FCA (Senior Statutory Auditor) for and on behalf of PJE Chartered Accountants & Statutory Auditors , Statutory Auditor.
PJE Chartered Accountants & Statutory Auditors
2 Oakfield Road
Clifton
Bristol
BS8 2AL
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