Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04333080 Mr G M Crouch Mrs A M Crouch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04333080 2024-03-31 04333080 2025-03-31 04333080 2024-04-01 2025-03-31 04333080 frs-core:CurrentFinancialInstruments 2025-03-31 04333080 frs-core:NetGoodwill 2025-03-31 04333080 frs-core:NetGoodwill 2024-04-01 2025-03-31 04333080 frs-core:NetGoodwill 2024-03-31 04333080 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 04333080 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04333080 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 04333080 frs-core:MotorVehicles 2025-03-31 04333080 frs-core:MotorVehicles 2024-04-01 2025-03-31 04333080 frs-core:MotorVehicles 2024-03-31 04333080 frs-core:PlantMachinery 2025-03-31 04333080 frs-core:PlantMachinery 2024-04-01 2025-03-31 04333080 frs-core:PlantMachinery 2024-03-31 04333080 frs-core:ShareCapital 2025-03-31 04333080 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04333080 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04333080 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04333080 frs-bus:SmallEntities 2024-04-01 2025-03-31 04333080 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04333080 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04333080 frs-bus:Director1 2024-04-01 2025-03-31 04333080 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04333080 frs-countries:EnglandWales 2024-04-01 2025-03-31 04333080 2023-03-31 04333080 2024-03-31 04333080 2023-04-01 2024-03-31 04333080 frs-core:CurrentFinancialInstruments 2024-03-31 04333080 frs-core:ShareCapital 2024-03-31 04333080 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04333080
Brenforth Limited
Financial Statements
For The Year Ended 31 March 2025
Stubbs Parkin
55 Hoghton Street
Southport
Merseyside
PR9 0PG
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 04333080
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 12,889 15,322
12,889 15,322
CURRENT ASSETS
Stocks 6 2,300 3,600
Debtors 7 1,097 8,318
Cash at bank and in hand 26,554 18,125
29,951 30,043
Creditors: Amounts Falling Due Within One Year 8 (40,550 ) (40,663 )
NET CURRENT ASSETS (LIABILITIES) (10,599 ) (10,620 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,290 4,702
NET ASSETS 2,290 4,702
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement 2,190 4,602
SHAREHOLDERS' FUNDS 2,290 4,702
Page 1
Page 2
For the year ending 31 March 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
Mr G M Crouch
Director
9th June 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brenforth Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04333080 . The registered office is 432 Liverpool Road, Birkdale, Southport, Merseyside, PR8 3BA. 
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.
The company's functional and presentational currency is GBP and no level of rounding has been used in the preparation of the financial statements.
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities
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 income statement over its estimated economic life of 10 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 15% reducing balance
Motor Vehicles 25% reducing balance
2.5. 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.
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2.6. Taxation
The tax expense for the period comprises current 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: 7 (2024: 7)
7 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 95,000
As at 31 March 2025 95,000
Amortisation
As at 1 April 2024 95,000
As at 31 March 2025 95,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2024 1 90,781 4,250 95,032
As at 31 March 2025 1 90,781 4,250 95,032
Depreciation
As at 1 April 2024 - 76,805 2,905 79,710
Provided during the period - 2,097 336 2,433
As at 31 March 2025 - 78,902 3,241 82,143
Net Book Value
As at 31 March 2025 1 11,879 1,009 12,889
As at 1 April 2024 1 13,976 1,345 15,322
6. Stocks
2025 2024
£ £
Stock 2,300 3,600
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,097 8,318
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 859 1,998
Other creditors 21,081 20,583
Taxation and social security 18,610 18,082
40,550 40,663
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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