Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08904301 John Bromham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08904301 2024-04-30 08904301 2025-04-30 08904301 2024-05-01 2025-04-30 08904301 frs-core:CurrentFinancialInstruments 2025-04-30 08904301 frs-core:Non-currentFinancialInstruments 2025-04-30 08904301 frs-core:ComputerEquipment 2025-04-30 08904301 frs-core:ComputerEquipment 2024-05-01 2025-04-30 08904301 frs-core:ComputerEquipment 2024-04-30 08904301 frs-core:NetGoodwill 2025-04-30 08904301 frs-core:NetGoodwill 2024-05-01 2025-04-30 08904301 frs-core:NetGoodwill 2024-04-30 08904301 frs-core:MotorVehicles 2025-04-30 08904301 frs-core:MotorVehicles 2024-05-01 2025-04-30 08904301 frs-core:MotorVehicles 2024-04-30 08904301 frs-core:PlantMachinery 2025-04-30 08904301 frs-core:PlantMachinery 2024-05-01 2025-04-30 08904301 frs-core:PlantMachinery 2024-04-30 08904301 frs-core:ShareCapital 2025-04-30 08904301 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08904301 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08904301 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08904301 frs-bus:SmallEntities 2024-05-01 2025-04-30 08904301 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08904301 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08904301 frs-bus:Director1 2024-05-01 2025-04-30 08904301 frs-bus:Director1 2024-04-30 08904301 frs-bus:Director1 2025-04-30 08904301 frs-countries:EnglandWales 2024-05-01 2025-04-30 08904301 2023-04-30 08904301 2024-04-30 08904301 2023-05-01 2024-04-30 08904301 frs-core:CurrentFinancialInstruments 2024-04-30 08904301 frs-core:Non-currentFinancialInstruments 2024-04-30 08904301 frs-core:ShareCapital 2024-04-30 08904301 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08904301
Bromham Bodyworks Ltd
Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08904301
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 5,328 12,918
5,328 12,918
CURRENT ASSETS
Stocks 6 1,875 1,812
Debtors 7 40,975 47,989
Cash at bank and in hand 12,379 7,916
55,229 57,717
Creditors: Amounts Falling Due Within One Year 8 (51,460 ) (53,252 )
NET CURRENT ASSETS (LIABILITIES) 3,769 4,465
TOTAL ASSETS LESS CURRENT LIABILITIES 9,097 17,383
Creditors: Amounts Falling Due After More Than One Year 9 (8,860 ) (17,107 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (206 ) -
NET ASSETS 31 276
CAPITAL AND RESERVES
Called up share capital 10 1 1
Income Statement 30 275
SHAREHOLDERS' FUNDS 31 276
Page 1
Page 2
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 Income Statement.
On behalf of the board
John Bromham
Director
22/07/2025
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
Bromham Bodyworks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08904301 . The registered office is The Greenhouse, 106-108 Ashbourne Road, Derby, DE22 3AG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years. Now the goodwill is fully amortised.
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 15% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on reducing balance
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 6 7
6 7
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4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2024 152,500
As at 30 April 2025 152,500
Amortisation
As at 1 May 2024 152,500
As at 30 April 2025 152,500
Net Book Value
As at 30 April 2025 -
As at 1 May 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 25,576 19,165 3,282 48,023
Disposals - (11,165 ) - (11,165 )
As at 30 April 2025 25,576 8,000 3,282 36,858
Depreciation
As at 1 May 2024 21,721 10,353 3,031 35,105
Provided during the period 593 1,026 83 1,702
Disposals - (5,277 ) - (5,277 )
As at 30 April 2025 22,314 6,102 3,114 31,530
Net Book Value
As at 30 April 2025 3,262 1,898 168 5,328
As at 1 May 2024 3,855 8,812 251 12,918
6. Stocks
2025 2024
£ £
Stock 1,875 1,812
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 496 4,434
Other debtors 40,479 43,555
40,975 47,989
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 23,655 21,795
Bank loans and overdrafts 7,943 7,639
Other creditors 2,405 2,469
Taxation and social security 17,457 21,349
51,460 53,252
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 8,860 17,107
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2024 Amounts advanced Amounts repaid Amounts written off As at 30 April 2025
£ £ £ £ £
Mr John Bromham 36,096 729 4,500 - 32,325
The above loan is unsecured, interest free and repayable on demand.
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