Acorah Software Products - Accounts Production 16.5.460 false true 30 November 2023 31 May 2023 false 1 December 2023 30 November 2024 30 November 2024 07929202 Mr Leroy Moore Mr Oliver Moore Mr Sam O'Sullivan Kingbrooks iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07929202 2023-11-30 07929202 2024-11-30 07929202 2023-12-01 2024-11-30 07929202 frs-core:CurrentFinancialInstruments 2024-11-30 07929202 frs-core:Non-currentFinancialInstruments 2024-11-30 07929202 frs-core:ComputerEquipment 2024-11-30 07929202 frs-core:ComputerEquipment 2023-12-01 2024-11-30 07929202 frs-core:ComputerEquipment 2023-11-30 07929202 frs-core:FurnitureFittings 2024-11-30 07929202 frs-core:FurnitureFittings 2023-12-01 2024-11-30 07929202 frs-core:FurnitureFittings 2023-11-30 07929202 frs-core:NetGoodwill 2024-11-30 07929202 frs-core:NetGoodwill 2023-12-01 2024-11-30 07929202 frs-core:NetGoodwill 2023-11-30 07929202 frs-core:MotorVehicles 2024-11-30 07929202 frs-core:MotorVehicles 2023-12-01 2024-11-30 07929202 frs-core:MotorVehicles 2023-11-30 07929202 frs-core:PlantMachinery 2024-11-30 07929202 frs-core:PlantMachinery 2023-12-01 2024-11-30 07929202 frs-core:PlantMachinery 2023-11-30 07929202 frs-core:ShareCapital 2024-11-30 07929202 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 07929202 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 07929202 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 07929202 frs-bus:SmallEntities 2023-12-01 2024-11-30 07929202 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 07929202 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 07929202 frs-bus:Director1 2023-12-01 2024-11-30 07929202 frs-bus:Director2 2023-12-01 2024-11-30 07929202 frs-bus:Director3 2023-12-01 2024-11-30 07929202 frs-countries:EnglandWales 2023-12-01 2024-11-30 07929202 2023-05-30 07929202 2023-11-30 07929202 2023-05-31 2023-11-30 07929202 frs-core:CurrentFinancialInstruments 2023-11-30 07929202 frs-core:Non-currentFinancialInstruments 2023-11-30 07929202 frs-core:ShareCapital 2023-11-30 07929202 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 07929202
Brogdale Butchers Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07929202
30 November 2024 30 November 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 15,750 20,250
Tangible Assets 4 440,723 394,577
456,473 414,827
CURRENT ASSETS
Stocks 5 35,500 27,243
Debtors 6 198,942 460,998
Cash at bank and in hand 952,135 726,099
1,186,577 1,214,340
Creditors: Amounts Falling Due Within One Year 7 (765,692 ) (615,533 )
NET CURRENT ASSETS (LIABILITIES) 420,885 598,807
TOTAL ASSETS LESS CURRENT LIABILITIES 877,358 1,013,634
Creditors: Amounts Falling Due After More Than One Year 8 - (20,598 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (101,486 ) (98,644 )
NET ASSETS 775,872 894,392
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 775,870 894,390
SHAREHOLDERS' FUNDS 775,872 894,392
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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 Leroy Moore
Director
23rd August 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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 10 years.
1.4. 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 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
1.5. 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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1.6. 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. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 36 (2023: 30)
36 30
3. Intangible Assets
Goodwill
£
Cost
As at 1 December 2023 45,000
As at 30 November 2024 45,000
Amortisation
As at 1 December 2023 24,750
Provided during the period 4,500
As at 30 November 2024 29,250
Net Book Value
As at 30 November 2024 15,750
As at 1 December 2023 20,250
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2023 379,604 267,935 143,822 60,056 851,417
Additions 41,259 66,745 40,148 11,229 159,381
Disposals (9,500 ) - - - (9,500 )
As at 30 November 2024 411,363 334,680 183,970 71,285 1,001,298
Depreciation
As at 1 December 2023 198,527 148,244 78,608 31,461 456,840
Provided during the period 47,532 32,276 17,886 9,956 107,650
Disposals (3,915 ) - - - (3,915 )
As at 30 November 2024 242,144 180,520 96,494 41,417 560,575
Net Book Value
As at 30 November 2024 169,219 154,160 87,476 29,868 440,723
As at 1 December 2023 181,077 119,691 65,214 28,595 394,577
5. Stocks
30 November 2024 30 November 2023
£ £
Stock 35,500 27,243
6. Debtors
30 November 2024 30 November 2023
£ £
Due within one year
Trade debtors 126,781 126,716
Other debtors 72,161 334,282
198,942 460,998
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7. Creditors: Amounts Falling Due Within One Year
30 November 2024 30 November 2023
£ £
Trade creditors 449,252 150,572
Bank loans and overdrafts - 9,978
Other creditors 68,273 35,958
Taxation and social security 248,167 419,025
765,692 615,533
8. Creditors: Amounts Falling Due After More Than One Year
30 November 2024 30 November 2023
£ £
Bank loans > 1yr - 20,598
- 20,598
9. Share Capital
30 November 2024 30 November 2023
£ £
Allotted, Called up and fully paid 2 2
10. Comparative period
The current reporting period covers the 12 months ended 30 Nov 2024, whereas the comparative figures relate to a shorter period of 6 months ended 30 Nov 2023.
As a result, the comparative figures presented in the profit and loss account and related notes are not directly comparable with those of the current period. This difference should be considered when reviewing the financial performance and position of the company.
11. General Information
Brogdale Butchers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07929202 . The registered office is 2 Exeter House Beaufort Court, Sir Thomas Longley Rd, Medway City Estate, Rochester, ME2 4FE.
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