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 12239358 Mr David Brooks-Harper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12239358 2023-10-31 12239358 2024-10-31 12239358 2023-11-01 2024-10-31 12239358 frs-core:CurrentFinancialInstruments 2024-10-31 12239358 frs-core:Non-currentFinancialInstruments 2024-10-31 12239358 frs-core:ComputerEquipment 2024-10-31 12239358 frs-core:ComputerEquipment 2023-11-01 2024-10-31 12239358 frs-core:ComputerEquipment 2023-10-31 12239358 frs-core:FurnitureFittings 2024-10-31 12239358 frs-core:FurnitureFittings 2023-11-01 2024-10-31 12239358 frs-core:FurnitureFittings 2023-10-31 12239358 frs-core:ShareCapital 2024-10-31 12239358 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 12239358 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 12239358 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 12239358 frs-bus:SmallEntities 2023-11-01 2024-10-31 12239358 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 12239358 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 12239358 frs-bus:Director1 2023-11-01 2024-10-31 12239358 frs-bus:Director1 2023-10-31 12239358 frs-bus:Director1 2024-10-31 12239358 frs-countries:EnglandWales 2023-11-01 2024-10-31 12239358 2022-10-31 12239358 2023-10-31 12239358 2022-11-01 2023-10-31 12239358 frs-core:CurrentFinancialInstruments 2023-10-31 12239358 frs-core:Non-currentFinancialInstruments 2023-10-31 12239358 frs-core:ShareCapital 2023-10-31 12239358 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 12239358
Brooks-Harper Recruitment Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12239358
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 612 563
612 563
CURRENT ASSETS
Debtors 5 24,487 15,155
Cash at bank and in hand 6,891 13,786
31,378 28,941
Creditors: Amounts Falling Due Within One Year 6 (11,106 ) (12,893 )
NET CURRENT ASSETS (LIABILITIES) 20,272 16,048
TOTAL ASSETS LESS CURRENT LIABILITIES 20,884 16,611
Creditors: Amounts Falling Due After More Than One Year 7 (20,376 ) (19,468 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (116 ) (107 )
NET ASSETS/(LIABILITIES) 392 (2,964 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 292 (3,064 )
SHAREHOLDERS' FUNDS 392 (2,964)
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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 David Brooks-Harper
Director
29th 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
Brooks-Harper Recruitment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12239358 . The registered office is 4 Long Meadow, Monks Eleigh, Ipswich, IP7 7GB.
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. 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% reducing balance
Computer Equipment 25% reducing balance
2.4. 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: 1 (2023: 1)
1 1
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2023 - 1,333 1,333
Additions 234 - 234
As at 31 October 2024 234 1,333 1,567
Depreciation
As at 1 November 2023 - 770 770
Provided during the period 44 141 185
As at 31 October 2024 44 911 955
Net Book Value
As at 31 October 2024 190 422 612
As at 1 November 2023 - 563 563
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 24,487 15,155
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other loans 4,216 8,981
Other creditors 920 795
Taxation and social security 5,970 3,117
11,106 12,893
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 20,376 19,468
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2023 Amounts advanced Amounts repaid Amounts written off As at 31 October 2024
£ £ £ £ £
Mr David Brooks-Harper 14,831 34,474 24,846 - 24,459
The above loan is unsecured, interest free and repayable on demand.
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