Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11268712 Mr Michael Winsor Mr Callum Winsor Mr Reece Winsor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11268712 2024-03-31 11268712 2025-03-31 11268712 2024-04-01 2025-03-31 11268712 frs-core:CurrentFinancialInstruments 2025-03-31 11268712 frs-core:Non-currentFinancialInstruments 2025-03-31 11268712 frs-core:NetGoodwill 2025-03-31 11268712 frs-core:NetGoodwill 2024-04-01 2025-03-31 11268712 frs-core:NetGoodwill 2024-03-31 11268712 frs-core:MotorVehicles 2025-03-31 11268712 frs-core:MotorVehicles 2024-04-01 2025-03-31 11268712 frs-core:MotorVehicles 2024-03-31 11268712 frs-core:PlantMachinery 2025-03-31 11268712 frs-core:PlantMachinery 2024-04-01 2025-03-31 11268712 frs-core:PlantMachinery 2024-03-31 11268712 frs-core:ShareCapital 2025-03-31 11268712 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11268712 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11268712 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11268712 frs-bus:SmallEntities 2024-04-01 2025-03-31 11268712 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11268712 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11268712 frs-bus:Director1 2024-04-01 2025-03-31 11268712 frs-bus:Director2 2024-04-01 2025-03-31 11268712 frs-bus:Director3 2024-04-01 2025-03-31 11268712 frs-countries:EnglandWales 2024-04-01 2025-03-31 11268712 2023-03-31 11268712 2024-03-31 11268712 2023-04-01 2024-03-31 11268712 frs-core:CurrentFinancialInstruments 2024-03-31 11268712 frs-core:Non-currentFinancialInstruments 2024-03-31 11268712 frs-core:ShareCapital 2024-03-31 11268712 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11268712
Brotherton Garage Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
C W Dix Limited
Accountants & Business Advisors
4b Silkwood Court
Wakefield
West Yorkshire
WF5 9TP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11268712
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 20,000 20,000
Tangible Assets 5 50,735 56,379
70,735 76,379
CURRENT ASSETS
Stocks 6 43,150 -
Debtors 7 13,546 7,696
Cash at bank and in hand 11,746 37,411
68,442 45,107
Creditors: Amounts Falling Due Within One Year 8 (102,464 ) (86,892 )
NET CURRENT ASSETS (LIABILITIES) (34,022 ) (41,785 )
TOTAL ASSETS LESS CURRENT LIABILITIES 36,713 34,594
Creditors: Amounts Falling Due After More Than One Year 9 (1,743 ) (11,709 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,291 ) (11,177 )
NET ASSETS 24,679 11,708
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 24,579 11,608
SHAREHOLDERS' FUNDS 24,679 11,708
Page 1
Page 2
For the year ending 31 March 2025 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 Michael Winsor
Director
29/05/2025
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
Brotherton Garage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11268712 . The registered office is Brotherton Garage North Road, Brotherton, Knottingley, West Yorkshire, WF11 9EP.
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.
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:
Plant & Machinery 10% per annum reducing balance
Motor Vehicles 10% per annum reducing balance
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.
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 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.
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 are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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Page 4
2.6. Taxation - continued
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 asset reflects 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 1
Manufacturing 6 6
8 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 20,000
As at 31 March 2025 20,000
Net Book Value
As at 31 March 2025 20,000
As at 1 April 2024 20,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 36,623 61,015 97,638
As at 31 March 2025 36,623 61,015 97,638
Depreciation
As at 1 April 2024 15,094 26,165 41,259
Provided during the period 2,159 3,485 5,644
As at 31 March 2025 17,253 29,650 46,903
Net Book Value
As at 31 March 2025 19,370 31,365 50,735
As at 1 April 2024 21,529 34,850 56,379
6. Stocks
2025 2024
£ £
Finished goods 43,150 -
Page 4
Page 5
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,196 7,696
Other debtors 4,350 -
13,546 7,696
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 12,189 13,300
Bank loans and overdrafts 9,996 9,996
Corporation tax 40,719 44,354
Other taxes and social security 1,265 1,265
VAT 8,934 11,163
Other creditors 22,547 -
Accruals and deferred income 1,000 1,000
Directors' loan accounts 5,814 5,814
102,464 86,892
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,743 11,709
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5