Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 05011994 David Birch Elizabeth Birch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05011994 2023-09-30 05011994 2024-09-30 05011994 2023-10-01 2024-09-30 05011994 frs-core:CurrentFinancialInstruments 2024-09-30 05011994 frs-core:Non-currentFinancialInstruments 2024-09-30 05011994 frs-core:ComputerEquipment 2024-09-30 05011994 frs-core:ComputerEquipment 2023-10-01 2024-09-30 05011994 frs-core:ComputerEquipment 2023-09-30 05011994 frs-core:ShareCapital 2024-09-30 05011994 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 05011994 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05011994 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 05011994 frs-bus:SmallEntities 2023-10-01 2024-09-30 05011994 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 05011994 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 05011994 frs-bus:Director1 2023-10-01 2024-09-30 05011994 frs-bus:Director1 2023-09-30 05011994 frs-bus:Director1 2024-09-30 05011994 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 05011994 frs-core:CurrentFinancialInstruments 4 2024-09-30 05011994 frs-countries:EnglandWales 2023-10-01 2024-09-30 05011994 2022-09-30 05011994 2023-09-30 05011994 2022-10-01 2023-09-30 05011994 frs-core:CurrentFinancialInstruments 2023-09-30 05011994 frs-core:Non-currentFinancialInstruments 2023-09-30 05011994 frs-core:ShareCapital 2023-09-30 05011994 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 05011994 frs-core:CurrentFinancialInstruments 4 2023-09-30
Registered number: 05011994
Brook Lane Services Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
David Birch - Brook Lane Services Ltd
Chartered Accountants
The Brook
18b Shefford Road
Meppershall
Bedfordshire
SG17 5LJ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 05011994
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,621 -
1,621 -
CURRENT ASSETS
Debtors 5 32,695 18,372
Cash at bank and in hand 104,263 70,945
136,958 89,317
Creditors: Amounts Falling Due Within One Year 6 (50,213 ) (46,587 )
NET CURRENT ASSETS (LIABILITIES) 86,745 42,730
TOTAL ASSETS LESS CURRENT LIABILITIES 88,366 42,730
NET ASSETS 88,366 42,730
CAPITAL AND RESERVES
Called up share capital 8 250 250
Profit and Loss Account 88,116 42,480
SHAREHOLDERS' FUNDS 88,366 42,730
For the year ending 30 September 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 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
David Birch
Director
6th June 2025
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Brook Lane Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05011994 . The registered office is The Brook, 18b Shefford Road, Meppershall, Bedfordshire, SG17 5LJ.

The presentation currency of the financial statements is the Pound Sterling (GBP). Monetary amounts are rounded to the nearest whole pound.

The principal activity of the company continued to be that of providing business services in respect of accounting, finance, company secretarial and acting as nominee.

The significant accounting policies applied in preparation of these financial statements are set out above. These policies have been consistently applied to all years presented unless otherwise stated.
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 from the provision of services, net of discounts and value added taxes.
Revenue is recognised when there is an entitlement to receive consideration for the services provided.
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:
Computer Equipment 2 to 5 years
2.4. Financial Instruments
Debtors and Creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses from impairment or amounts written off are recognised in the profit and loss account.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including related costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment if applicable. Impairment is computed as the difference between the carrying value of an asset and best estimate of the recoverable amount if sold in the open market at balance sheet date. If an arrangement constitutes a finance transaction it is measured at present value.

Cash at bank and in hand

Cash at bank and in hand is represented by cash in hand and deposits with financial institutions repayable without penalty within three months. Cash equivalents are highly liquid investments that mature within three months from date of acquisition or deposit or notice of withdrawal and are readily convertible to known amounts of cash with insignificant risks of a change in value.

Provisions for liabilities

Provisions for liabilities are made where an event has taken place that gives the company a legal or constructive obligation and a reliable estimate can be made of the amount payable, or that may become payable, taking into account relevant facts, risks, uncertainties and stages of negotiation of a settlement sum.
2.5. 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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2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items included in other comprehensive income or directly in equity.
Current or deferred taxation assets or liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantially enacted at the balance sheet date.

Full provision is made for deferred tax assets and liabilities arising from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes, except that recognition of deferred tax assets is limited to the sum that is likely to be recovered against the reversal of deferred tax liabilities or future taxable profits. Timing differences arise from the inclusion of income and expenditure in periods which are different for tax assessment purposes to those applicable for financial statements.


3. Average Number of Employees
The average number of employees, including the director, during the year was as follows: 2 (2023: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2023 -
Additions 1,691
As at 30 September 2024 1,691
Depreciation
As at 1 October 2023 -
Provided during the period 70
As at 30 September 2024 70
Net Book Value
As at 30 September 2024 1,621
As at 1 October 2023 -
5. Debtors
2024 2023
£ £
Due within one year
Amounts recoverable on contracts 21,097 14,560
Prepayments and accrued income 1,038 694
Loans - instalments receivable 2,006 -
Deferred tax current asset 2,044 2,804
26,185 18,058
Due after more than one year
Loans receivable 6,510 314
32,695 18,372
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 9,599 9,517
Accruals and deferred income 36,792 36,579
Director's loan account 3,822 491
50,213 46,587
7. Deferred Taxation
The provision for deferred taxation is made up of timing differences between the treatment of items in the financial statements and deductions being available for tax purposes. The deferred tax asset represents an expectation of deductions for tax assessment purposes becoming available for relief in future accounting periods.
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 250 250
9. Directors Advances, Credits and Guarantees
The following loans were due to the director during the year:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr David Birch 491 18,672 (15,341 ) - 3,822
The loans were unsecured, interest free and repayable on demand.
10. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid - 35,000
11. Related Party Transactions
The shareholders and directors loans are repayable on demand. No interest was charged or paid during the year.
The loan included under debtors is repayable by an Associate of the director and shareholders.  Interest has been paid at a commercial rate.
The whole of the dividend paid was received by the director and his connected parties.
12. Related Party nominee
The company acted as nominee and freehold title holder for a property purchased by the shareholders in March 2004. No costs were incurred nor charges made, and all expenses arising have been met by the shareholders. The company has no beneficial interest in the property.
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