Acorah Software Products - Accounts Production 16.2.850 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 06792816 Mrs Susanne Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06792816 2024-01-31 06792816 2025-01-31 06792816 2024-02-01 2025-01-31 06792816 frs-core:CurrentFinancialInstruments 2025-01-31 06792816 frs-core:Non-currentFinancialInstruments 2025-01-31 06792816 frs-core:BetweenOneFiveYears 2025-01-31 06792816 frs-core:MotorVehicles 2025-01-31 06792816 frs-core:MotorVehicles 2024-02-01 2025-01-31 06792816 frs-core:MotorVehicles 2024-01-31 06792816 frs-core:WithinOneYear 2025-01-31 06792816 frs-core:ShareCapital 2025-01-31 06792816 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 06792816 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 06792816 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 06792816 frs-bus:SmallEntities 2024-02-01 2025-01-31 06792816 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 06792816 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 06792816 frs-bus:Director1 2024-02-01 2025-01-31 06792816 frs-countries:EnglandWales 2024-02-01 2025-01-31 06792816 2023-01-31 06792816 2024-01-31 06792816 2023-02-01 2024-01-31 06792816 frs-core:CurrentFinancialInstruments 2024-01-31 06792816 frs-core:Non-currentFinancialInstruments 2024-01-31 06792816 frs-core:BetweenOneFiveYears 2024-01-31 06792816 frs-core:WithinOneYear 2024-01-31 06792816 frs-core:ShareCapital 2024-01-31 06792816 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 06792816
Brown's Recruitment and Training Consultancy 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: 06792816
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,988 -
23,988 -
CURRENT ASSETS
Debtors 5 960 6,350
Cash at bank and in hand 18,708 12,675
19,668 19,025
Creditors: Amounts Falling Due Within One Year 6 (10,318 ) (6,842 )
NET CURRENT ASSETS (LIABILITIES) 9,350 12,183
TOTAL ASSETS LESS CURRENT LIABILITIES 33,338 12,183
Creditors: Amounts Falling Due After More Than One Year 7 (20,950 ) -
NET ASSETS 12,388 12,183
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 12,288 12,083
SHAREHOLDERS' FUNDS 12,388 12,183
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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 her 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
Mrs Susanne Brown
Director
02/04/2025
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
Brown's Recruitment and Training Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06792816 . The registered office is C/O Complete Accounting North East Ltd, Crosland Park, Cramlington, NE23 1LZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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.
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.
2.3. 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:
Motor Vehicles 25% Straight LIne
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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. 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 year 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: 1 (2024: 1)
1 1
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4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 February 2024 -
Additions 27,678
As at 31 January 2025 27,678
Depreciation
As at 1 February 2024 -
Provided during the period 3,690
As at 31 January 2025 3,690
Net Book Value
As at 31 January 2025 23,988
As at 1 February 2024 -
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 960 6,350
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,447 -
Corporation tax 2,419 4,379
Other taxes and social security 190 145
VAT 1,946 1,716
Other creditors 176 462
Accruals and deferred income 140 140
10,318 6,842
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 20,950 -
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,447 -
Later than one year and not later than five years 20,950 -
26,397 -
26,397 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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