Acorah Software Products - Accounts Production 16.3.350 false true false 1 July 2023 30 June 2024 30 June 2024 14967226 Mr Seth Fowler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14967226 2023-06-30 14967226 2024-06-30 14967226 2023-07-01 2024-06-30 14967226 frs-core:CurrentFinancialInstruments 2024-06-30 14967226 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-01 2024-06-30 14967226 frs-core:MotorVehicles 2024-06-30 14967226 frs-core:MotorVehicles 2023-07-01 2024-06-30 14967226 frs-core:MotorVehicles 2023-06-30 14967226 frs-core:OtherResidualIntangibleAssets 2024-06-30 14967226 frs-core:OtherResidualIntangibleAssets 2023-07-01 2024-06-30 14967226 frs-core:OtherResidualIntangibleAssets 2023-06-30 14967226 frs-core:ShareCapital 2024-06-30 14967226 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 14967226 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 14967226 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 14967226 frs-bus:SmallEntities 2023-07-01 2024-06-30 14967226 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 14967226 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 14967226 frs-bus:Director1 2023-07-01 2024-06-30 14967226 frs-countries:EnglandWales 2023-07-01 2024-06-30
Registered number: 14967226
BROLL MEDIA LTD
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14967226
2024
Notes £ £
FIXED ASSETS
Intangible Assets 4 4,398
Tangible Assets 5 24,547
28,945
CURRENT ASSETS
Debtors 6 16,517
Cash at bank and in hand 10,980
27,497
Creditors: Amounts Falling Due Within One Year 7 (45,441 )
NET CURRENT ASSETS (LIABILITIES) (17,944 )
TOTAL ASSETS LESS CURRENT LIABILITIES 11,001
NET ASSETS 11,001
CAPITAL AND RESERVES
Called up share capital 8 1
Profit and Loss Account 11,000
SHAREHOLDERS' FUNDS 11,001
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Page 2
For the year ending 30 June 2024 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 Seth Fowler
Director
28/04/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
BROLL MEDIA LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14967226 . The registered office is 2 Prince Of Wales, Dunkerton Hill, Bath, Somerset, BA2 8PF.
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.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs. It is amortised to profit and loss account over its estimated economic life.
2.4. 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% Reducing Balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under 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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable 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.
Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is 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
1
4. Intangible Assets
Other
£
Cost
As at 1 July 2023 -
Additions 4,398
As at 30 June 2024 4,398
Net Book Value
As at 30 June 2024 4,398
As at 1 July 2023 -
5. Tangible Assets
Motor Vehicles
£
Cost
As at 1 July 2023 -
Additions 25,614
As at 30 June 2024 25,614
Depreciation
As at 1 July 2023 -
Provided during the period 1,067
As at 30 June 2024 1,067
Net Book Value
As at 30 June 2024 24,547
As at 1 July 2023 -
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Page 5
6. Debtors
2024
£
Due within one year
Other debtors 16,517
7. Creditors: Amounts Falling Due Within One Year
2024
£
Net obligations under finance lease and hire purchase contracts 24,761
Other creditors 1,512
Taxation and social security 19,168
45,441
8. Share Capital
2024
£
Allotted, Called up and fully paid 1
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