Acorah Software Products - Accounts Production 16.1.200 false true true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 10975600 Mr Thomas Hoyle Mr Robert Cracknell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10975600 2023-09-30 10975600 2024-09-30 10975600 2023-10-01 2024-09-30 10975600 frs-core:CurrentFinancialInstruments 2024-09-30 10975600 frs-core:Non-currentFinancialInstruments 2024-09-30 10975600 frs-core:FurnitureFittings 2024-09-30 10975600 frs-core:FurnitureFittings 2023-10-01 2024-09-30 10975600 frs-core:FurnitureFittings 2023-09-30 10975600 frs-core:ShareCapital 2024-09-30 10975600 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10975600 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10975600 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 10975600 frs-bus:SmallEntities 2023-10-01 2024-09-30 10975600 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10975600 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 10975600 frs-bus:Director1 2023-10-01 2024-09-30 10975600 frs-bus:Director2 2023-10-01 2024-09-30 10975600 frs-countries:EnglandWales 2023-10-01 2024-09-30 10975600 2022-09-30 10975600 2023-09-30 10975600 2022-10-01 2023-09-30 10975600 frs-core:CurrentFinancialInstruments 2023-09-30 10975600 frs-core:Non-currentFinancialInstruments 2023-09-30 10975600 frs-core:ShareCapital 2023-09-30 10975600 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 10975600
Bricks Don't Roll Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10975600
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 118 277
Investment Properties 5 290,363 290,363
290,481 290,640
CURRENT ASSETS
Debtors 6 1,080 9,580
Cash at bank and in hand 11,996 29,357
13,076 38,937
Creditors: Amounts Falling Due Within One Year 7 (93,471 ) (111,548 )
NET CURRENT ASSETS (LIABILITIES) (80,395 ) (72,611 )
TOTAL ASSETS LESS CURRENT LIABILITIES 210,086 218,029
Creditors: Amounts Falling Due After More Than One Year 8 (215,799 ) (215,794 )
NET (LIABILITIES)/ASSETS (5,713 ) 2,235
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (5,813 ) 2,135
SHAREHOLDERS' FUNDS (5,713) 2,235
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For the year ending 30 September 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 Thomas Hoyle
Director
29th January 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bricks Don't Roll Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10975600 . The registered office is 4 St Martin's Gardens, Knowle, Bristol, BS4 2NJ.
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 have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
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.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Fixtures & Fittings 20% on Cost
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 October 2023 1,374
As at 30 September 2024 1,374
Depreciation
As at 1 October 2023 1,097
Provided during the period 159
As at 30 September 2024 1,256
Net Book Value
As at 30 September 2024 118
As at 1 October 2023 277
5. Investment Property
2024
£
Fair Value
As at 1 October 2023 and 30 September 2024 290,363
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,080 1,080
Amounts owed by group undertakings - 8,500
1,080 9,580
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 7,457 7,457
Corporation tax 401 454
Other creditors 1,080 1,080
Accruals and deferred income 1,134 1,158
Directors' loan accounts 23,399 41,399
Amounts owed to group undertakings 60,000 60,000
93,471 111,548
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans > 1 year 215,799 215,794
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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