Acorah Software Products - Accounts Production 16.1.300 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 06800229 Mr Robert Olding iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06800229 2024-01-31 06800229 2025-01-31 06800229 2024-02-01 2025-01-31 06800229 frs-core:CurrentFinancialInstruments 2025-01-31 06800229 frs-core:Non-currentFinancialInstruments 2025-01-31 06800229 frs-core:ComputerEquipment 2025-01-31 06800229 frs-core:ComputerEquipment 2024-02-01 2025-01-31 06800229 frs-core:ComputerEquipment 2024-01-31 06800229 frs-core:FurnitureFittings 2025-01-31 06800229 frs-core:FurnitureFittings 2024-02-01 2025-01-31 06800229 frs-core:FurnitureFittings 2024-01-31 06800229 frs-core:PlantMachinery 2025-01-31 06800229 frs-core:PlantMachinery 2024-02-01 2025-01-31 06800229 frs-core:PlantMachinery 2024-01-31 06800229 frs-core:ShareCapital 2025-01-31 06800229 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 06800229 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 06800229 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 06800229 frs-bus:SmallEntities 2024-02-01 2025-01-31 06800229 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 06800229 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 06800229 frs-bus:Director1 2024-02-01 2025-01-31 06800229 frs-countries:EnglandWales 2024-02-01 2025-01-31 06800229 2023-01-31 06800229 2024-01-31 06800229 2023-02-01 2024-01-31 06800229 frs-core:CurrentFinancialInstruments 2024-01-31 06800229 frs-core:Non-currentFinancialInstruments 2024-01-31 06800229 frs-core:ShareCapital 2024-01-31 06800229 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 06800229
Brockley Tile & Stone Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06800229
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,494 7,639
6,494 7,639
CURRENT ASSETS
Debtors 5 15,852 14,245
Cash at bank and in hand 22,712 29,249
38,564 43,494
Creditors: Amounts Falling Due Within One Year 6 (16,911 ) (11,183 )
NET CURRENT ASSETS (LIABILITIES) 21,653 32,311
TOTAL ASSETS LESS CURRENT LIABILITIES 28,147 39,950
Creditors: Amounts Falling Due After More Than One Year 7 (1,000 ) (3,400 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,649 ) (1,649 )
NET ASSETS 25,498 34,901
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 25,497 34,900
SHAREHOLDERS' FUNDS 25,498 34,901
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Page 2
For the year ending 31 January 2025 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 his 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 Robert Olding
Director
28/02/2025
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
Brockley Tile & Stone Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06800229 . The registered office is The Old Barn Wood Street, Swanley, BR8 7PA.
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, 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.
2.3. 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 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. 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 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2024 17,738 1,000 2,008 20,746
As at 31 January 2025 17,738 1,000 2,008 20,746
Depreciation
As at 1 February 2024 11,382 913 812 13,107
Provided during the period 954 13 178 1,145
As at 31 January 2025 12,336 926 990 14,252
Net Book Value
As at 31 January 2025 5,402 74 1,018 6,494
As at 1 February 2024 6,356 87 1,196 7,639
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 15,852 14,245
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 193 195
Bank loans and overdrafts 2,400 2,400
Other creditors 6,380 882
Taxation and social security 7,938 7,706
16,911 11,183
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,000 3,400
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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9. Related Party Transactions
Included in Other Creditors is an amount of £6,380 (2024 - £882) owed to the company director, Mr R Olding. This loan is interest free and no repayment terms have been agreed. 
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