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 04805692 Mr Paul Gaston Mr Michael Moloney Mr Philippe Le Carpentier Mr Edward Reynolds Mr Peter Tragoulias iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04805692 2023-04-30 04805692 2024-04-30 04805692 2023-05-01 2024-04-30 04805692 frs-core:CurrentFinancialInstruments 2024-04-30 04805692 frs-core:Non-currentFinancialInstruments 2024-04-30 04805692 frs-core:ComputerEquipment 2024-04-30 04805692 frs-core:ComputerEquipment 2023-05-01 2024-04-30 04805692 frs-core:ComputerEquipment 2023-04-30 04805692 frs-core:FurnitureFittings 2024-04-30 04805692 frs-core:FurnitureFittings 2023-05-01 2024-04-30 04805692 frs-core:FurnitureFittings 2023-04-30 04805692 frs-core:PlantMachinery 2024-04-30 04805692 frs-core:PlantMachinery 2023-05-01 2024-04-30 04805692 frs-core:PlantMachinery 2023-04-30 04805692 frs-core:ShareCapital 2024-04-30 04805692 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 04805692 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 04805692 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 04805692 frs-bus:SmallEntities 2023-05-01 2024-04-30 04805692 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 04805692 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 04805692 frs-bus:Director1 2023-05-01 2024-04-30 04805692 frs-bus:Director2 2023-05-01 2024-04-30 04805692 frs-bus:Director3 2023-05-01 2024-04-30 04805692 frs-bus:Director4 2023-05-01 2024-04-30 04805692 frs-bus:Director5 2023-05-01 2024-04-30 04805692 frs-countries:EnglandWales 2023-05-01 2024-04-30 04805692 2022-04-30 04805692 2023-04-30 04805692 2022-05-01 2023-04-30 04805692 frs-core:CurrentFinancialInstruments 2023-04-30 04805692 frs-core:Non-currentFinancialInstruments 2023-04-30 04805692 frs-core:ShareCapital 2023-04-30 04805692 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 04805692
Blast & Ballistic Protection Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr Paul Gaston
Mr Michael Moloney
Mr Philippe Le Carpentier
Mr Edward Reynolds
Mr Peter Tragoulias
Company Number 04805692
Registered Office Streathers Solicitors LLP
44 Baker Street
London
W1U 7AL
Accountants Town & Forest
Chartered Accountants & Statutory Auditors
First Floor, New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA
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Balance Sheet
Registered number: 04805692
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,157 3,960
2,157 3,960
CURRENT ASSETS
Debtors 5 3,543,348 1,603,369
Cash at bank and in hand 19,487 179,432
3,562,835 1,782,801
Creditors: Amounts Falling Due Within One Year 6 (4,938,210 ) (2,011,850 )
NET CURRENT ASSETS (LIABILITIES) (1,375,375 ) (229,049 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,373,218 ) (225,089 )
Creditors: Amounts Falling Due After More Than One Year 7 (1,214,902 ) (2,398,820 )
NET LIABILITIES (2,588,120 ) (2,623,909 )
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Profit and Loss Account (2,589,120 ) (2,624,909 )
SHAREHOLDERS' FUNDS (2,588,120) (2,623,909)
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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 Profit and Loss Account.
On behalf of the board
Mr Paul Gaston
Director
29 January 2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Blast & Ballistic Protection Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04805692 . The registered office is Streathers Solicitors LLP, 44 Baker Street, London, W1U 7AL.

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 of £1,375,375 (2023 - £229,049) and a net deficit of £2,588,120 (2023 - £2,623,909). The parent company 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 directors consider it appropriate to prepare the financial statements 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. 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. 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 Straight line over 5 years
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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.
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2.7. Trade debtors
Trade debtors are carried at original net invoice amount less an estimate for doubtful debtors. Bad debts are written off when identified. Specific provisions are made against debts whose recovery is considered doubtful.
2.8. 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.
2.9. Long term contracts
Amounts recoverable on long term contracts, which are included in debtors, are stated at the net sales value of the work done after provision for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account. Excess progress payments are included in creditors as payments on account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 373,028 195,450 16,385 584,863
As at 30 April 2024 373,028 195,450 16,385 584,863
Depreciation
As at 1 May 2023 373,028 191,490 16,385 580,903
Disposals - 1,803 - 1,803
As at 30 April 2024 373,028 193,293 16,385 582,706
Net Book Value
As at 30 April 2024 - 2,157 - 2,157
As at 1 May 2023 - 3,960 - 3,960
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 176,843 123,745
Other debtors 291,034 70,721
VAT 41,468 40,334
Amounts owed by associates 3,005,963 1,340,529
3,515,308 1,575,329
Due after more than one year
Amounts owed by group undertakings 28,040 28,040
3,543,348 1,603,369
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 74,106 281,049
Bank loans and overdrafts 2,449 6
Other creditors 293 293
Accruals and deferred income 98,392 62,420
Directors' loan accounts 3,252 3,252
Amounts owed to associates 4,759,718 1,664,830
4,938,210 2,011,850
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Amounts owed to group undertakings 1,214,902 2,398,820
8. Contingent asset
Within other debtors on the balance sheet is an amount of £70,743 held in court in Canada. This was paid in previous years to the courts, which oversaw the legal case between the company and a supplier. The supplier claims to be owed an amount due of £293,060. The company voluntary agreement has been released as of 17 February 2021, and the court case is currently scheduled for December 2025.
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