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 09939997 Mr D C Wright Mrs T C Wright iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09939997 2024-01-31 09939997 2025-01-31 09939997 2024-02-01 2025-01-31 09939997 frs-core:CurrentFinancialInstruments 2025-01-31 09939997 frs-core:Non-currentFinancialInstruments 2025-01-31 09939997 frs-core:ComputerEquipment 2025-01-31 09939997 frs-core:ComputerEquipment 2024-02-01 2025-01-31 09939997 frs-core:ComputerEquipment 2024-01-31 09939997 frs-core:FurnitureFittings 2025-01-31 09939997 frs-core:FurnitureFittings 2024-02-01 2025-01-31 09939997 frs-core:FurnitureFittings 2024-01-31 09939997 frs-core:MotorVehicles 2024-02-01 2025-01-31 09939997 frs-core:PlantMachinery 2025-01-31 09939997 frs-core:PlantMachinery 2024-02-01 2025-01-31 09939997 frs-core:PlantMachinery 2024-01-31 09939997 frs-core:ShareCapital 2025-01-31 09939997 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 09939997 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 09939997 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 09939997 frs-bus:SmallEntities 2024-02-01 2025-01-31 09939997 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 09939997 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 09939997 frs-bus:Director1 2024-02-01 2025-01-31 09939997 frs-bus:Director2 2024-02-01 2025-01-31 09939997 1 2024-02-01 2025-01-31 09939997 frs-countries:EnglandWales 2024-02-01 2025-01-31 09939997 2023-01-31 09939997 2024-01-31 09939997 2023-02-01 2024-01-31 09939997 frs-core:CurrentFinancialInstruments 2024-01-31 09939997 frs-core:Non-currentFinancialInstruments 2024-01-31 09939997 frs-core:ShareCapital 2024-01-31 09939997 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 09939997 1 2023-02-01 2024-01-31
Registered number: 09939997
Brooks Wright Limited
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: 09939997
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,968 4,371
19,968 4,371
CURRENT ASSETS
Debtors 5 4,638 18,793
Cash at bank and in hand 14,136 21,043
18,774 39,836
Creditors: Amounts Falling Due Within One Year 6 (8,328 ) (18,420 )
NET CURRENT ASSETS (LIABILITIES) 10,446 21,416
TOTAL ASSETS LESS CURRENT LIABILITIES 30,414 25,787
Creditors: Amounts Falling Due After More Than One Year 7 (2,000 ) (6,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,910 ) (792 )
NET ASSETS 24,504 18,995
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 24,404 18,895
SHAREHOLDERS' FUNDS 24,504 18,995
Page 1
Page 2
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 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 D C Wright
Director
29 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
Brooks Wright Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09939997 . The registered office is Bank View, 27 St Aulkmunds Close, Duffield , Belper, DE56 4ED.
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 rendering of services. Turnover is reduced for estimated customer rebates and other similar allowances.
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:
Plant & Machinery 20% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% straight line
Computer Equipment 30% reducing balance
2.4. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Directors 2 2
2 2
Page 3
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2024 16,930 3,067 7,722 27,719
Additions 20,408 - 669 21,077
Disposals (15,170 ) (3,067 ) (4,053 ) (22,290 )
As at 31 January 2025 22,168 - 4,338 26,506
Depreciation
As at 1 February 2024 14,736 3,067 5,545 23,348
Provided during the period 2,109 - 537 2,646
Disposals (12,976 ) (3,067 ) (3,413 ) (19,456 )
As at 31 January 2025 3,869 - 2,669 6,538
Net Book Value
As at 31 January 2025 18,299 - 1,669 19,968
As at 1 February 2024 2,194 - 2,177 4,371
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,039 18,124
Prepayments and accrued income 599 275
Other debtors - 394
4,638 18,793
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 76 -
Bank loans and overdrafts 4,000 4,000
Corporation tax 2,521 7,917
VAT 1,484 5,124
Accruals and deferred income 14 647
Directors' loan accounts 233 732
8,328 18,420
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,000 6,000
Page 4
Page 5
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5