Acorah Software Products - Accounts Production 16.2.850 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 05630059 Mr David Brooks Mr Richard Brooks Sally Baldwin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05630059 2023-09-30 05630059 2024-09-30 05630059 2023-10-01 2024-09-30 05630059 frs-core:CurrentFinancialInstruments 2024-09-30 05630059 frs-core:Non-currentFinancialInstruments 2024-09-30 05630059 frs-core:BetweenOneFiveYears 2024-09-30 05630059 frs-core:FurnitureFittings 2024-09-30 05630059 frs-core:FurnitureFittings 2023-10-01 2024-09-30 05630059 frs-core:FurnitureFittings 2023-09-30 05630059 frs-core:MotorVehicles 2024-09-30 05630059 frs-core:MotorVehicles 2023-10-01 2024-09-30 05630059 frs-core:MotorVehicles 2023-09-30 05630059 frs-core:PlantMachinery 2024-09-30 05630059 frs-core:PlantMachinery 2023-10-01 2024-09-30 05630059 frs-core:PlantMachinery 2023-09-30 05630059 frs-core:WithinOneYear 2024-09-30 05630059 frs-core:ShareCapital 2024-09-30 05630059 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 05630059 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05630059 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 05630059 frs-bus:SmallEntities 2023-10-01 2024-09-30 05630059 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 05630059 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 05630059 frs-bus:Director1 2023-10-01 2024-09-30 05630059 frs-bus:Director2 2023-10-01 2024-09-30 05630059 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 05630059 frs-countries:EnglandWales 2023-10-01 2024-09-30 05630059 2022-09-30 05630059 2023-09-30 05630059 2022-10-01 2023-09-30 05630059 frs-core:CurrentFinancialInstruments 2023-09-30 05630059 frs-core:Non-currentFinancialInstruments 2023-09-30 05630059 frs-core:BetweenOneFiveYears 2023-09-30 05630059 frs-core:WithinOneYear 2023-09-30 05630059 frs-core:ShareCapital 2023-09-30 05630059 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 05630059
Brookline Coaches Limited
Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 05630059
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,795,622 2,001,462
1,795,622 2,001,462
CURRENT ASSETS
Debtors 5 20,740 49,897
Cash at bank and in hand 18,933 7,458
39,673 57,355
Creditors: Amounts Falling Due Within One Year 6 (532,632 ) (533,828 )
NET CURRENT ASSETS (LIABILITIES) (492,959 ) (476,473 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,302,663 1,524,989
Creditors: Amounts Falling Due After More Than One Year 7 (984,019 ) (1,339,133 )
NET ASSETS 318,644 185,856
CAPITAL AND RESERVES
Called up share capital 9 5 5
Profit and Loss Account 318,639 185,851
SHAREHOLDERS' FUNDS 318,644 185,856
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 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 David Brooks
Director
12/06/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Brookline Coaches Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05630059 . The registered office is 5 North Court, Armstrong Road, Maidstone, Kent, ME15 6JZ.
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. 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 year straight line
Motor Vehicles 5 year straight line
Fixtures & Fittings 25% on reducing balance
2.4. 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.
2.5. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2023: 10)
11 10
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2023 79,103 2,890,915 1,975 2,971,993
As at 30 September 2024 79,103 2,890,915 1,975 2,971,993
Depreciation
As at 1 October 2023 18,948 949,608 1,975 970,531
Provided during the period 11,891 193,949 - 205,840
As at 30 September 2024 30,839 1,143,557 1,975 1,176,371
Net Book Value
As at 30 September 2024 48,264 1,747,358 - 1,795,622
As at 1 October 2023 60,155 1,941,307 - 2,001,462
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 20,740 49,897
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 337,583 360,868
Trade creditors (7,361 ) 6,239
Bank loans and overdrafts 46,455 51,536
Other loans 41,507 40,044
Other creditors 81,873 56,021
Taxation and social security 32,575 19,120
532,632 533,828
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 100,000 1,227,717
Bank loans 884,019 105,935
Other creditors - 5,481
984,019 1,339,133
Page 3
Page 4
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 337,583 360,868
Later than one year and not later than five years 100,000 1,227,717
437,583 1,588,585
437,583 1,588,585
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 5 5
10. Related Party Transactions
The directors' remuneration for the year was £25,140 (2022- £25,140)
Page 4