Acorah Software Products - Accounts Production 16.2.800 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 08191564 L C Murray R D Murray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08191564 2023-08-31 08191564 2024-08-31 08191564 2023-09-01 2024-08-31 08191564 frs-core:CurrentFinancialInstruments 2024-08-31 08191564 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-01 2024-08-31 08191564 frs-core:MotorVehicles 2024-08-31 08191564 frs-core:MotorVehicles 2023-09-01 2024-08-31 08191564 frs-core:MotorVehicles 2023-08-31 08191564 frs-core:OtherResidualIntangibleAssets 2024-08-31 08191564 frs-core:OtherResidualIntangibleAssets 2023-09-01 2024-08-31 08191564 frs-core:OtherResidualIntangibleAssets 2023-08-31 08191564 frs-core:PlantMachinery 2024-08-31 08191564 frs-core:PlantMachinery 2023-09-01 2024-08-31 08191564 frs-core:PlantMachinery 2023-08-31 08191564 frs-core:ShareCapital 2024-08-31 08191564 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 08191564 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 08191564 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 08191564 frs-bus:SmallEntities 2023-09-01 2024-08-31 08191564 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 08191564 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 08191564 frs-bus:Director1 2023-09-01 2024-08-31 08191564 frs-bus:Director2 2023-09-01 2024-08-31 08191564 frs-countries:EnglandWales 2023-09-01 2024-08-31 08191564 2022-08-31 08191564 2023-08-31 08191564 2022-09-01 2023-08-31 08191564 frs-core:CurrentFinancialInstruments 2023-08-31 08191564 frs-core:ShareCapital 2023-08-31 08191564 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 08191564
Braundton Consulting Limited
Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08191564
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,794 4,192
Tangible Assets 5 19,220 6,378
22,014 10,570
CURRENT ASSETS
Debtors 6 86,165 103,340
Cash at bank and in hand 479,500 450,493
565,665 553,833
Creditors: Amounts Falling Due Within One Year 7 (126,553 ) (116,741 )
NET CURRENT ASSETS (LIABILITIES) 439,112 437,092
TOTAL ASSETS LESS CURRENT LIABILITIES 461,126 447,662
NET ASSETS 461,126 447,662
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 460,926 447,462
SHAREHOLDERS' FUNDS 461,126 447,662
Page 1
Page 2
For the year ending 31 August 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
L C Murray
Director
2 April 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Braundton Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08191564 . The registered office is First Floor Leonard House, 5-7 Newman Road, Bromley, Kent, BR1 1RJ.
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, excluding discounts, rebates, VAT and other sales taxes or duty. 
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any acumulated amortisation and any accumulated amortisation and any accumulated impairment losses.
Computer software is being amortised evenly over its useful life of four years. 
2.4. Tangible Fixed Assets and Depreciation
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 25% on cost
Motor Vehicles 25% on cost
2.5. 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. 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.  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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 32 (2023: 30)
32 30
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4. Intangible Assets
Other
£
Cost
As at 1 September 2023 5,590
As at 31 August 2024 5,590
Amortisation
As at 1 September 2023 1,398
Provided during the period 1,398
As at 31 August 2024 2,796
Net Book Value
As at 31 August 2024 2,794
As at 1 September 2023 4,192
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2023 24,536 - 24,536
Additions - 20,020 20,020
As at 31 August 2024 24,536 20,020 44,556
Depreciation
As at 1 September 2023 18,158 - 18,158
Provided during the period 2,173 5,005 7,178
As at 31 August 2024 20,331 5,005 25,336
Net Book Value
As at 31 August 2024 4,205 15,015 19,220
As at 1 September 2023 6,378 - 6,378
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 52,859 68,675
Other debtors 33,306 34,665
86,165 103,340
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 10,233 8,645
Other creditors 4,200 4,200
Taxation and social security 112,120 103,896
126,553 116,741
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
9. Related Party Transactions
At the end of the year the diectors owed £8,141 to the company (2023:£ 9,625).
Page 5