Acorah Software Products - Accounts Production 16.4.660 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 11071328 Mrs Deborah Brown Mr Sean Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11071328 2023-11-30 11071328 2024-11-30 11071328 2023-12-01 2024-11-30 11071328 frs-core:CurrentFinancialInstruments 2024-11-30 11071328 frs-core:ShareCapital 2024-11-30 11071328 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 11071328 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11071328 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 11071328 frs-bus:SmallEntities 2023-12-01 2024-11-30 11071328 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 11071328 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 11071328 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30 11071328 frs-bus:OrdinaryShareClass1 2024-11-30 11071328 frs-bus:OrdinaryShareClass2 2023-12-01 2024-11-30 11071328 frs-bus:OrdinaryShareClass2 2024-11-30 11071328 frs-core:CostValuation 2023-11-30 11071328 frs-core:CostValuation 2024-11-30 11071328 frs-core:ProvisionsForImpairmentInvestments 2023-11-30 11071328 frs-core:ProvisionsForImpairmentInvestments 2024-11-30 11071328 frs-bus:Director1 2023-12-01 2024-11-30 11071328 frs-bus:Director1 2023-11-30 11071328 frs-bus:Director1 2024-11-30 11071328 frs-bus:Director2 2023-12-01 2024-11-30 11071328 frs-countries:EnglandWales 2023-12-01 2024-11-30 11071328 2022-11-30 11071328 2023-11-30 11071328 2022-12-01 2023-11-30 11071328 frs-core:CurrentFinancialInstruments 2023-11-30 11071328 frs-core:ShareCapital 2023-11-30 11071328 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 11071328 frs-bus:OrdinaryShareClass1 2022-12-01 2023-11-30 11071328 frs-bus:OrdinaryShareClass2 2022-12-01 2023-11-30
Registered number: 11071328
Brown Brothers Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Rose & Co Tax Advisory Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11071328
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 606 606
606 606
CURRENT ASSETS
Debtors 349,696 341,147
Cash at bank and in hand 120,515 122,003
470,211 463,150
Creditors: Amounts Falling Due Within One Year 5 (108,666 ) (75,742 )
NET CURRENT ASSETS (LIABILITIES) 361,545 387,408
TOTAL ASSETS LESS CURRENT LIABILITIES 362,151 388,014
NET ASSETS 362,151 388,014
CAPITAL AND RESERVES
Called up share capital 6 606 606
Profit and Loss Account 361,545 387,408
SHAREHOLDERS' FUNDS 362,151 388,014
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 Sean Brown
Director
28/05/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Brown Brothers Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11071328 . The registered office is 12 Buckingham Square , Wickford Business Park, Wickford, Essex, SS11 8YQ.
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. 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.
2.3. Related party exemption
The company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 'The Financial Reproting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidaries within the group. 
2.4. Investment in subsidaries
Investments in subsidiary undertakings are recognised at cost. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Investments
Subsidiaries
£
Cost
As at 1 December 2023 606
As at 30 November 2024 606
Provision
As at 1 December 2023 -
As at 30 November 2024 -
...CONTINUED
Page 2
Page 3
Net Book Value
As at 30 November 2024 606
As at 1 December 2023 606
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 107,050 74,300
Taxation and social security 1,616 1,442
108,666 75,742
6. Share Capital
2024 2023
Allotted, called up and fully paid £ £
600 Ordinary Shares of £ 1.00 each 600 600
60 Ordinary A shares of £ 0.10 each 6 6
606 606
7. Directors Advances, Credits and Guarantees
Included within creditors are the following loans from directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mr Sean Brown 73,300 32,750 - - 106,050
The above loan is included in creditors and is unsecured, interest free and repayable on demand.
Page 3