Acorah Software Products - Accounts Production 16.3.350 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 11060727 Mr Thomas Lees Mr Josh Lindl Miss Amy Tinley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11060727 2023-11-30 11060727 2024-11-30 11060727 2023-12-01 2024-11-30 11060727 frs-core:CurrentFinancialInstruments 2024-11-30 11060727 frs-core:Non-currentFinancialInstruments 2024-11-30 11060727 frs-core:ComputerEquipment 2024-11-30 11060727 frs-core:ComputerEquipment 2023-12-01 2024-11-30 11060727 frs-core:ComputerEquipment 2023-11-30 11060727 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-30 11060727 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-01 2024-11-30 11060727 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-30 11060727 frs-core:FurnitureFittings 2024-11-30 11060727 frs-core:FurnitureFittings 2023-12-01 2024-11-30 11060727 frs-core:FurnitureFittings 2023-11-30 11060727 frs-core:SharePremium 2024-11-30 11060727 frs-core:ShareCapital 2024-11-30 11060727 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 11060727 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11060727 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 11060727 frs-bus:SmallEntities 2023-12-01 2024-11-30 11060727 frs-bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 11060727 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 11060727 frs-core:DeferredTaxation 2023-12-01 2024-11-30 11060727 frs-core:DeferredTaxation 2024-11-30 11060727 frs-core:CostValuation 2023-11-30 11060727 frs-core:CostValuation 2024-11-30 11060727 frs-core:ProvisionsForImpairmentInvestments 2023-11-30 11060727 frs-core:ProvisionsForImpairmentInvestments 2024-11-30 11060727 frs-bus:Director1 2023-12-01 2024-11-30 11060727 frs-bus:Director2 2023-12-01 2024-11-30 11060727 frs-bus:Director3 2023-12-01 2024-11-30 11060727 frs-countries:EnglandWales 2023-12-01 2024-11-30 11060727 2022-11-30 11060727 2023-11-30 11060727 2022-12-01 2023-11-30 11060727 frs-core:CurrentFinancialInstruments 2023-11-30 11060727 frs-core:Non-currentFinancialInstruments 2023-11-30 11060727 frs-core:SharePremium 2023-11-30 11060727 frs-core:ShareCapital 2023-11-30 11060727 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 11060727
Bradshaw Advisory Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Bradshaw Advisory Ltd for the year ended 30 November 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Bradshaw Advisory Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Bradshaw Advisory Ltd , as a body, in accordance with the terms of our engagement letter dated 25 October 2024. Our work has been undertaken solely to prepare for your approval the accounts of Bradshaw Advisory Ltd and state those matters that we have agreed to state to the directors of Bradshaw Advisory Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bradshaw Advisory Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Bradshaw Advisory Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Bradshaw Advisory Ltd . You consider that Bradshaw Advisory Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Bradshaw Advisory Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
15th July 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 11060727
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,000 -
Tangible Assets 5 22,787 4,994
Investments 6 100,000 100,000
124,787 104,994
CURRENT ASSETS
Debtors 7 109,391 86,206
Cash at bank and in hand 326,650 233,364
436,041 319,570
Creditors: Amounts Falling Due Within One Year 8 (331,791 ) (108,864 )
NET CURRENT ASSETS (LIABILITIES) 104,250 210,706
TOTAL ASSETS LESS CURRENT LIABILITIES 229,037 315,700
Creditors: Amounts Falling Due After More Than One Year 9 (92,956 ) (172,541 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,697 ) -
NET ASSETS 130,384 143,159
CAPITAL AND RESERVES
Called up share capital 11 2 2
Share premium account 271 -
Profit and Loss Account 130,111 143,157
SHAREHOLDERS' FUNDS 130,384 143,159
Page 2
Page 3
For the year ending 30 November 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 Josh Lindl
Director
15th July 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Bradshaw Advisory Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11060727 . The registered office is 83 Ducie Street, Manchester, M1 2JQ.
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 returns, rebates and other similar allowances.
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 - Other Intangible
Other intangible assets are website development costs. They are amortised to profit and loss account over its estimated economic life of 5 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:
Fixtures & Fittings 25% Straight line
Computer Equipment 25% Straight line
2.5. 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.
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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 10 (2023: 5)
10 5
Page 4
Page 5
4. Intangible Assets
Website Development Costs
£
Cost
As at 1 December 2023 -
Additions 2,500
As at 30 November 2024 2,500
Amortisation
As at 1 December 2023 -
Provided during the period 500
As at 30 November 2024 500
Net Book Value
As at 30 November 2024 2,000
As at 1 December 2023 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2023 3,307 12,393 15,700
Additions - 22,580 22,580
As at 30 November 2024 3,307 34,973 38,280
Depreciation
As at 1 December 2023 3,307 7,399 10,706
Provided during the period - 4,787 4,787
As at 30 November 2024 3,307 12,186 15,493
Net Book Value
As at 30 November 2024 - 22,787 22,787
As at 1 December 2023 - 4,994 4,994
6. Investments
Subsidiaries
£
Cost
As at 1 December 2023 100,000
As at 30 November 2024 100,000
Provision
As at 1 December 2023 -
As at 30 November 2024 -
...CONTINUED
Page 5
Page 6
Net Book Value
As at 30 November 2024 100,000
As at 1 December 2023 100,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 102,324 82,340
Other debtors 7,067 3,866
109,391 86,206
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 36,107 18,521
Bank loans and overdrafts 40,638 -
Other creditors 121,590 717
Taxation and social security 133,456 89,626
331,791 108,864
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 92,956 172,541
10. Provisions for Liabilities
Deferred Tax Total
£ £
Deferred taxation 5,697 5,697
Balance at 30 November 2024 5,697 5,697
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
2024
2023
Allotted, called up and fully paid 
£
£
1,000,000 Ordinary Shares of £ 0.000001 each 
1.00
1.00
1,000,000 Ordinary B Shares of £ 0.000001 each 
1.00
1.00
20,834 Ordinary C Shares of £ 0.000001 each 
0.02
-
2.02
image
2.00
image
...CONTINUED
Page 6
Page 7
Shares issued during the period: 
£
20,834 Ordinary C shares of £ 0.000001 each 
0.02
image
Page 7