Acorah Software Products - Accounts Production 16.1.300 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 09139304 Mr David Parker Miss Jennifer Tinklin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09139304 2023-07-31 09139304 2024-07-31 09139304 2023-08-01 2024-07-31 09139304 frs-core:Non-currentFinancialInstruments 2024-07-31 09139304 frs-core:ComputerEquipment 2023-08-01 2024-07-31 09139304 frs-core:NetGoodwill 2023-08-01 2024-07-31 09139304 frs-core:MotorVehicles 2023-08-01 2024-07-31 09139304 frs-core:PlantMachinery 2023-08-01 2024-07-31 09139304 frs-core:ShareCapital 2024-07-31 09139304 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 09139304 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 09139304 frs-bus:AbridgedAccounts 2023-08-01 2024-07-31 09139304 frs-bus:SmallEntities 2023-08-01 2024-07-31 09139304 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 09139304 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 09139304 frs-bus:Director1 2023-08-01 2024-07-31 09139304 frs-bus:Director2 2023-08-01 2024-07-31 09139304 frs-countries:EnglandWales 2023-08-01 2024-07-31 09139304 2022-07-31 09139304 2023-07-31 09139304 2022-08-01 2023-07-31 09139304 frs-core:Non-currentFinancialInstruments 2023-07-31 09139304 frs-core:MotorVehicles 2022-08-01 2023-07-31 09139304 frs-core:ShareCapital 2023-07-31 09139304 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 09139304
The Tyre Brigade (GB) Limited
ABRIDGED Financial Statements
For The Year Ended 31 July 2024
Nicholson Tax & Accounts
8 Chapel Street
Belper
DE56 1AR
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 09139304
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 40,000 -
Tangible Assets 5 207,923 46,756
247,923 46,756
CURRENT ASSETS
Stocks 75,083 71,145
Debtors 141,571 148,516
Cash at bank and in hand 137,452 162,814
354,106 382,475
Creditors: Amounts Falling Due Within One Year (296,375 ) (250,600 )
NET CURRENT ASSETS (LIABILITIES) 57,731 131,875
TOTAL ASSETS LESS CURRENT LIABILITIES 305,654 178,631
Creditors: Amounts Falling Due After More Than One Year (140,648 ) (19,911 )
NET ASSETS 165,006 158,720
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 165,004 158,718
SHAREHOLDERS' FUNDS 165,006 158,720
Page 1
Page 2
For the year ending 31 July 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 July 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr David Parker
Director
Miss Jennifer Tinklin
Director
19th January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
The Tyre Brigade (GB) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09139304 . The registered office is 8 Chapel Street, Belper, Derbyshire, DE56 1AR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 15% on reducing balance
Motor Vehicles 20% on reducing balance
Computer Equipment 33% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
2.6. 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.
Page 3
Page 4
2.7. Taxation
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 is 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
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 4)
5 4
4. Intangible Assets
Total
£
Cost
As at 1 August 2023 -
Additions 50,000
As at 31 July 2024 50,000
Amortisation
As at 1 August 2023 -
Provided during the period 10,000
As at 31 July 2024 10,000
Net Book Value
As at 31 July 2024 40,000
As at 1 August 2023 -
Page 4
Page 5
5. Tangible Assets
Total
£
Cost
As at 1 August 2023 141,087
Additions 205,267
Disposals (2,000 )
As at 31 July 2024 344,354
Depreciation
As at 1 August 2023 94,331
Provided during the period 43,766
Disposals (1,666 )
As at 31 July 2024 136,431
Net Book Value
As at 31 July 2024 207,923
As at 1 August 2023 46,756
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 12,894 16,117
6. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured. The amounts due under hire purchase contracts are secured upon the assets concerned.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 744 9,677
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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