Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 SC307749 Mr M Aikman Mr J Scott Mr J Scott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC307749 2023-08-31 SC307749 2024-08-31 SC307749 2023-09-01 2024-08-31 SC307749 frs-core:CurrentFinancialInstruments 2024-08-31 SC307749 frs-core:FurnitureFittings 2024-08-31 SC307749 frs-core:FurnitureFittings 2023-09-01 2024-08-31 SC307749 frs-core:FurnitureFittings 2023-08-31 SC307749 frs-core:NetGoodwill 2024-08-31 SC307749 frs-core:NetGoodwill 2023-09-01 2024-08-31 SC307749 frs-core:NetGoodwill 2023-08-31 SC307749 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 SC307749 frs-core:OtherResidualIntangibleAssets 2024-08-31 SC307749 frs-core:OtherResidualIntangibleAssets 2023-08-31 SC307749 frs-core:ShareCapital 2024-08-31 SC307749 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 SC307749 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC307749 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 SC307749 frs-bus:SmallEntities 2023-09-01 2024-08-31 SC307749 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 SC307749 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 SC307749 frs-bus:Director1 2023-09-01 2024-08-31 SC307749 frs-bus:Director2 2023-09-01 2024-08-31 SC307749 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 SC307749 frs-countries:Scotland 2023-09-01 2024-08-31 SC307749 2022-08-31 SC307749 2023-08-31 SC307749 2022-09-01 2023-08-31 SC307749 frs-core:CurrentFinancialInstruments 2023-08-31 SC307749 frs-core:ShareCapital 2023-08-31 SC307749 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: SC307749
Bramble Bars Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC307749
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 3,303 2,309
3,303 2,309
CURRENT ASSETS
Stock 6 12,346 6,798
Debtors 7 107,989 118,675
Cash at bank and in hand 99,452 98,495
219,787 223,968
Creditors: Amounts Falling Due Within One Year 8 (74,338 ) (89,766 )
NET CURRENT ASSETS (LIABILITIES) 145,449 134,202
TOTAL ASSETS LESS CURRENT LIABILITIES 148,752 136,511
NET ASSETS 148,752 136,511
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 148,750 136,509
SHAREHOLDERS' FUNDS 148,752 136,511
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
Mr M Aikman
Director
28 May 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
Bramble Bars Limited is a private company, limited by shares, incorporated in Scotland, registered number SC307749 . The registered office is 16a Queen Street, Edinburgh, EH2 1JE.
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.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
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:
Leasehold No depreciation
Fixtures & Fittings 25% straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 8)
7 8
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 September 2023 23,053 340 23,393
As at 31 August 2024 23,053 340 23,393
Amortisation
As at 1 September 2023 23,053 340 23,393
As at 31 August 2024 23,053 340 23,393
Net Book Value
As at 31 August 2024 - - -
As at 1 September 2023 - - -
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 September 2023 53,383
Additions 2,276
As at 31 August 2024 55,659
Depreciation
As at 1 September 2023 51,074
Provided during the period 1,282
As at 31 August 2024 52,356
Net Book Value
As at 31 August 2024 3,303
As at 1 September 2023 2,309
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6. Stock
2024 2023
£ £
Stock 12,346 6,798
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,822 2,360
Prepayments and accrued income 12,088 517
Other debtors 7,957 5,676
Amounts owed by related parties 82,122 110,122
107,989 118,675
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 33,458 49,899
Corporation tax 11,794 5,979
Other taxes and social security 2,258 4,291
VAT 11,778 12,320
Other creditors 2,420 513
Accruals and deferred income 7,443 11,577
Directors' loan accounts 2,932 2,932
Amounts owed to related parties 2,255 2,255
74,338 89,766
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
As at 31 August 2024, the company owed the directors £2,932 (2023: £2,932).
As at 31 August 2024, the company was owed the following amounts from entities with common directors, Mothership (Scotland) Ltd £61,617 (2023: £89,617) and Lucky Liquor Ltd £20,505 (2023: £20,505).
As at 31 August 2024, the company owed Red Dog Saloons Ltd, a company with common directors, £2,255 (2023: £2,255).
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