Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 11024275 Mr Sam Brook iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11024275 2023-10-31 11024275 2024-10-31 11024275 2023-11-01 2024-10-31 11024275 frs-core:CurrentFinancialInstruments 2024-10-31 11024275 frs-core:Non-currentFinancialInstruments 2024-10-31 11024275 frs-core:BetweenOneFiveYears 2024-10-31 11024275 frs-core:ComputerEquipment 2024-10-31 11024275 frs-core:ComputerEquipment 2023-11-01 2024-10-31 11024275 frs-core:ComputerEquipment 2023-10-31 11024275 frs-core:NetGoodwill 2024-10-31 11024275 frs-core:NetGoodwill 2023-11-01 2024-10-31 11024275 frs-core:NetGoodwill 2023-10-31 11024275 frs-core:MotorVehicles 2024-10-31 11024275 frs-core:MotorVehicles 2023-11-01 2024-10-31 11024275 frs-core:MotorVehicles 2023-10-31 11024275 frs-core:PlantMachinery 2024-10-31 11024275 frs-core:PlantMachinery 2023-11-01 2024-10-31 11024275 frs-core:PlantMachinery 2023-10-31 11024275 frs-core:ShareCapital 2024-10-31 11024275 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 11024275 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 11024275 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 11024275 frs-bus:SmallEntities 2023-11-01 2024-10-31 11024275 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 11024275 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 11024275 frs-bus:Director1 2023-11-01 2024-10-31 11024275 frs-countries:EnglandWales 2023-11-01 2024-10-31 11024275 2022-10-31 11024275 2023-10-31 11024275 2022-11-01 2023-10-31 11024275 frs-core:CurrentFinancialInstruments 2023-10-31 11024275 frs-core:Non-currentFinancialInstruments 2023-10-31 11024275 frs-core:BetweenOneFiveYears 2023-10-31 11024275 frs-core:WithinOneYear 2023-10-31 11024275 frs-core:ShareCapital 2023-10-31 11024275 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 11024275
Brook Utilities Ltd
Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 11024275
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 126,733 204,300
126,733 204,300
CURRENT ASSETS
Debtors 6 170,315 -
Cash at bank and in hand 18,012 92,203
188,327 92,203
Creditors: Amounts Falling Due Within One Year 7 (76,884 ) (118,329 )
NET CURRENT ASSETS (LIABILITIES) 111,443 (26,126 )
TOTAL ASSETS LESS CURRENT LIABILITIES 238,176 178,174
Creditors: Amounts Falling Due After More Than One Year 8 (97,094 ) (53,628 )
NET ASSETS 141,082 124,546
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 141,080 124,544
SHAREHOLDERS' FUNDS 141,082 124,546
For the year ending 31 October 2024 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 Profit and Loss Account.
On behalf of the board
Mr Sam Brook
Director
21st July 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
Brook Utilities Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11024275 . The registered office is Unit 8 Bowker House, Lee Mill Bridge, Ivybridge, PL21 9EF.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... 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:
Plant & Machinery 7% Reducing balance
Motor Vehicles 7% Reducing balance
Computer Equipment 7% Reducing balance
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 2
Page 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2023 11,300
As at 31 October 2024 11,300
Amortisation
As at 1 November 2023 11,300
As at 31 October 2024 11,300
Net Book Value
As at 31 October 2024 -
As at 1 November 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 76,081 259,126 - 335,207
Additions 22,575 - 5,500 28,075
Disposals - (109,732 ) - (109,732 )
As at 31 October 2024 98,656 149,394 5,500 253,550
Depreciation
As at 1 November 2023 52,728 78,179 - 130,907
Provided during the period 3,215 5,939 385 9,539
Disposals - (13,629 ) - (13,629 )
As at 31 October 2024 55,943 70,489 385 126,817
Net Book Value
As at 31 October 2024 42,713 78,905 5,115 126,733
As at 1 November 2023 23,353 180,947 - 204,300
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 315 -
Other debtors 170,000 -
170,315 -
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 32,793
Bank loans and overdrafts 9,351 -
Other creditors 65,813 85,536
Taxation and social security 1,720 -
76,884 118,329
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 97,094 43,676
Bank loans - 9,952
97,094 53,628
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 32,793
Later than one year and not later than five years 97,094 43,676
97,094 76,469
97,094 76,469
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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