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 07510813 Mr Matthew Pearce iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07510813 2024-01-31 07510813 2025-01-31 07510813 2024-02-01 2025-01-31 07510813 frs-core:CurrentFinancialInstruments 2025-01-31 07510813 frs-core:Non-currentFinancialInstruments 2025-01-31 07510813 frs-core:ComputerEquipment 2025-01-31 07510813 frs-core:ComputerEquipment 2024-02-01 2025-01-31 07510813 frs-core:ComputerEquipment 2024-01-31 07510813 frs-core:FurnitureFittings 2025-01-31 07510813 frs-core:FurnitureFittings 2024-02-01 2025-01-31 07510813 frs-core:FurnitureFittings 2024-01-31 07510813 frs-core:PlantMachinery 2025-01-31 07510813 frs-core:PlantMachinery 2024-02-01 2025-01-31 07510813 frs-core:PlantMachinery 2024-01-31 07510813 frs-core:ShareCapital 2025-01-31 07510813 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 07510813 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07510813 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 07510813 frs-bus:SmallEntities 2024-02-01 2025-01-31 07510813 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 07510813 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 07510813 frs-bus:Director1 2024-02-01 2025-01-31 07510813 frs-countries:EnglandWales 2024-02-01 2025-01-31 07510813 2023-01-31 07510813 2024-01-31 07510813 2023-02-01 2024-01-31 07510813 frs-core:CurrentFinancialInstruments 2024-01-31 07510813 frs-core:Non-currentFinancialInstruments 2024-01-31 07510813 frs-core:ShareCapital 2024-01-31 07510813 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 07510813
Concept in Brickwork Ltd
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: 07510813
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,818 15,081
12,818 15,081
CURRENT ASSETS
Debtors 5 11,915 20,491
Cash at bank and in hand 4,216 2,640
16,131 23,131
Creditors: Amounts Falling Due Within One Year 6 (12,207 ) (16,323 )
NET CURRENT ASSETS (LIABILITIES) 3,924 6,808
TOTAL ASSETS LESS CURRENT LIABILITIES 16,742 21,889
Creditors: Amounts Falling Due After More Than One Year 7 (12,000 ) (17,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,891 ) (3,891 )
NET ASSETS 851 498
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 841 488
SHAREHOLDERS' FUNDS 851 498
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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 Matthew Pearce
Director
03/03/2025
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
Concept in Brickwork Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07510813 . The registered office is The Old Barn, Wood Street, Swanley Village , Kent, 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: 1 (2024: 1)
1 1
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2024 28,490 290 1,931 30,711
As at 31 January 2025 28,490 290 1,931 30,711
Depreciation
As at 1 February 2024 13,826 251 1,553 15,630
Provided during the period 2,200 6 57 2,263
As at 31 January 2025 16,026 257 1,610 17,893
Net Book Value
As at 31 January 2025 12,464 33 321 12,818
As at 1 February 2024 14,664 39 378 15,081
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 3,509 96
VAT - 512
Director's loan account 8,406 19,883
11,915 20,491
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,993 2,019
Bank loans and overdrafts 6,000 6,000
Corporation tax 2,490 8,027
Other taxes and social security 724 277
12,207 16,323
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 12,000 17,500
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
9. Related Party Transactions
Included in Other Debtors is an amount totalling £7,406 (2024 - £19,883) due by the company director Mr M Pearce. This laon will be repaid with nine months of the year end.
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