Acorah Software Products - Accounts Production 16.1.300 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 11707875 Helen Downie Megan Williams Alba Lamberti Ciara Devlin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11707875 2023-05-31 11707875 2024-05-31 11707875 2023-06-01 2024-05-31 11707875 frs-core:CurrentFinancialInstruments 2024-05-31 11707875 frs-core:ShareCapital 2024-05-31 11707875 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 11707875 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 11707875 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 11707875 frs-bus:SmallEntities 2023-06-01 2024-05-31 11707875 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 11707875 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 11707875 frs-bus:Director1 2023-06-01 2024-05-31 11707875 frs-bus:Director2 2023-06-01 2024-05-31 11707875 frs-bus:Director3 2023-06-01 2024-05-31 11707875 frs-bus:Director4 2023-06-01 2024-05-31 11707875 frs-core:CurrentFinancialInstruments 1 2024-05-31 11707875 frs-countries:EnglandWales 2023-06-01 2024-05-31 11707875 2022-05-31 11707875 2023-05-31 11707875 2022-06-01 2023-05-31 11707875 frs-core:CurrentFinancialInstruments 2023-05-31 11707875 frs-core:ShareCapital 2023-05-31 11707875 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 11707875 frs-core:CurrentFinancialInstruments 1 2023-05-31
Registered number: 11707875
Breaking Barriers Trading Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2024
Godfrey Wilson Limited
Fifth Floor Mariner House
62 Prince Street
Bristol
BS1 4QD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11707875
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 478 1,920
Cash at bank and in hand 26,153 14,465
26,631 16,385
Creditors: Amounts Falling Due Within One Year 5 (30,933 ) (18,762 )
NET CURRENT ASSETS (LIABILITIES) (4,302 ) (2,377 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,302 ) (2,377 )
NET LIABILITIES (4,302 ) (2,377 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (4,303 ) (2,378 )
SHAREHOLDERS' FUNDS (4,302) (2,377)
Page 1
Page 2
For the year ending 31 May 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
Helen Downie
Director
09/12/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Breaking Barriers Trading Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11707875 . The registered office is Aldwych House, 71-91 Aldwych, London, WC2B 4HN.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Income from contracts is recognised on a systematic basis over the period in which the entity incurs the relevant expenditure. 
3. Average Number of Employees
Average number of employees during the year was as follows: NIL (2023: 2)
- 2
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 140 1,920
Recoverable VAT 338 -
478 1,920
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other taxes and social security - 14
Accruals 350 350
Amounts owed to group undertakings 30,583 18,398
30,933 18,762
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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Page 4
7. Related Party Transactions
Controlling party
The company is controlled by its parent undertaking, Breaking Barriers, a charitable incorporated organisation registered in England and Wales (charity no. 1161901) which owns all the issued share capital.
Transactions with related parties
At the end of the year, there was provision raised in the parent charities accounts in relation to the BB Trading's use of shared resources of £1,000 (2023: £nil) and amounts owed to the charity at year end totalled £30,583 (2023: £18,398).
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