Acorah Software Products - Accounts Production 16.4.675 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 5963835 Mr Paul Elliott Mrs Melanie Elliott true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 5963835 2023-10-31 5963835 2024-10-31 5963835 2023-11-01 2024-10-31 5963835 frs-core:CurrentFinancialInstruments 2024-10-31 5963835 frs-core:Non-currentFinancialInstruments 2024-10-31 5963835 frs-core:MotorVehicles 2024-10-31 5963835 frs-core:MotorVehicles 2023-11-01 2024-10-31 5963835 frs-core:MotorVehicles 2023-10-31 5963835 frs-core:PlantMachinery 2024-10-31 5963835 frs-core:PlantMachinery 2023-11-01 2024-10-31 5963835 frs-core:PlantMachinery 2023-10-31 5963835 frs-core:ShareCapital 2024-10-31 5963835 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 5963835 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 5963835 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 5963835 frs-bus:SmallEntities 2023-11-01 2024-10-31 5963835 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 5963835 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 5963835 1 2023-11-01 2024-10-31 5963835 frs-bus:Director1 2023-11-01 2024-10-31 5963835 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 5963835 frs-countries:EnglandWales 2023-11-01 2024-10-31 5963835 2022-10-31 5963835 2023-10-31 5963835 2022-11-01 2023-10-31 5963835 frs-core:CurrentFinancialInstruments 2023-10-31 5963835 frs-core:Non-currentFinancialInstruments 2023-10-31 5963835 frs-core:ShareCapital 2023-10-31 5963835 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 5963835
Brooklands Engineering Services Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Graver & Co Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 5963835
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,020 5,250
4,020 5,250
CURRENT ASSETS
Stocks 5 713 713
Debtors 6 134,263 140,293
Cash at bank and in hand 5,090 4,564
140,066 145,570
Creditors: Amounts Falling Due Within One Year 7 (15,764 ) (5,186 )
NET CURRENT ASSETS (LIABILITIES) 124,302 140,384
TOTAL ASSETS LESS CURRENT LIABILITIES 128,322 145,634
NET ASSETS 128,322 145,634
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 128,312 145,624
SHAREHOLDERS' FUNDS 128,322 145,634
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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 Paul Elliott
Director
18th July 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Brooklands Engineering Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 5963835 . The registered office is 2 Station Road, Brundall, Norwich, Norfolk, NR13 5LA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 25% reducing balance
Motor Vehicles 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 November 2023 22,543 28,572 51,115
Additions 108 - 108
As at 31 October 2024 22,651 28,572 51,223
Depreciation
As at 1 November 2023 19,440 26,425 45,865
Provided during the period 802 536 1,338
As at 31 October 2024 20,242 26,961 47,203
Net Book Value
As at 31 October 2024 2,409 1,611 4,020
As at 1 November 2023 3,103 2,147 5,250
5. Stocks
2024 2023
£ £
Materials 713 713
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,496 2,052
Prepayments and accrued income 811 783
6,307 2,835
...CONTINUED
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Due after more than one year
Other debtors 2,799 2,799
Directors loan account 125,157 134,659
127,956 137,458
134,263 140,293
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,399 1,261
Corporation tax 5,631 753
VAT 8,734 3,172
15,764 5,186
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr Paul Elliott 40,000 -
10. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 40,000 -
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr P Elliott by virtue of his ownership of 100% of the issued share capital in the company.
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