Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 13970193 Mrs Kathryn Clarkson Mr Carl Clarkson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13970193 2024-03-31 13970193 2025-03-31 13970193 2024-04-01 2025-03-31 13970193 frs-core:CurrentFinancialInstruments 2025-03-31 13970193 frs-core:Non-currentFinancialInstruments 2025-03-31 13970193 frs-core:NetGoodwill 2025-03-31 13970193 frs-core:NetGoodwill 2024-04-01 2025-03-31 13970193 frs-core:NetGoodwill 2024-03-31 13970193 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 13970193 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 13970193 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 13970193 frs-core:PlantMachinery 2025-03-31 13970193 frs-core:PlantMachinery 2024-04-01 2025-03-31 13970193 frs-core:PlantMachinery 2024-03-31 13970193 frs-core:ShareCapital 2025-03-31 13970193 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13970193 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13970193 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13970193 frs-bus:SmallEntities 2024-04-01 2025-03-31 13970193 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13970193 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13970193 frs-bus:Director1 2024-04-01 2025-03-31 13970193 frs-bus:Director1 2024-03-31 13970193 frs-bus:Director1 2025-03-31 13970193 frs-bus:Director2 2024-04-01 2025-03-31 13970193 frs-bus:Director2 2024-03-31 13970193 frs-bus:Director2 2025-03-31 13970193 frs-countries:EnglandWales 2024-04-01 2025-03-31 13970193 2023-03-31 13970193 2024-03-31 13970193 2023-04-01 2024-03-31 13970193 frs-core:CurrentFinancialInstruments 2024-03-31 13970193 frs-core:Non-currentFinancialInstruments 2024-03-31 13970193 frs-core:ShareCapital 2024-03-31 13970193 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13970193
BREEZE ACADEMY LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
Beach Accountants Limited
Chartered Certified Accountants
10 Blue Sky Way
Monkton Business Park South
Hebburn
South Tyneside
NE31 2EQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13970193
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 9,600 14,400
Tangible Assets 5 23,186 17,321
32,786 31,721
CURRENT ASSETS
Debtors 6 169,186 59,888
Cash at bank and in hand 304,149 172,544
473,335 232,432
Creditors: Amounts Falling Due Within One Year 7 (346,230 ) (205,283 )
NET CURRENT ASSETS (LIABILITIES) 127,105 27,149
TOTAL ASSETS LESS CURRENT LIABILITIES 159,891 58,870
Creditors: Amounts Falling Due After More Than One Year 8 (154,842 ) (42,631 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,265 ) (2,445 )
NET ASSETS 784 13,794
CAPITAL AND RESERVES
Called up share capital 9 20 20
Profit and Loss Account 764 13,774
SHAREHOLDERS' FUNDS 784 13,794
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 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 Carl Clarkson
Director
22/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BREEZE ACADEMY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13970193 . The registered office is 10 Blue Sky Way, Monkton Business Park, Hebburn, Tyne And Wear, NE31 2EQ.
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 financial statements are presented in GBP (£), which is the functional and presentation currency of the Company.
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 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.
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 profit and loss account over its estimated economic life of 5 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:
Leasehold 20% Reducing Balance
Plant & Machinery 20% Reducing Balance
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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.
...CONTINUED
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Page 4
2.6. Taxation - continued
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: 6 (2024: 4)
6 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 24,000
As at 31 March 2025 24,000
Amortisation
As at 1 April 2024 9,600
Provided during the period 4,800
As at 31 March 2025 14,400
Net Book Value
As at 31 March 2025 9,600
As at 1 April 2024 14,400
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 April 2024 3,781 19,564 23,345
Additions - 10,046 10,046
As at 31 March 2025 3,781 29,610 33,391
Depreciation
As at 1 April 2024 670 5,354 6,024
Provided during the period 622 3,559 4,181
As at 31 March 2025 1,292 8,913 10,205
Net Book Value
As at 31 March 2025 2,489 20,697 23,186
As at 1 April 2024 3,111 14,210 17,321
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 102,151 49,287
Prepayments and accrued income 51,860 6,641
Other debtors 7,810 -
Directors' loan accounts 7,365 3,960
169,186 59,888
Debtors includes a loan to the directors of £7,365, this loan will be repaid within 9 months of the year end by means of a dividend.
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,754 1,908
Bank loans and overdrafts 33,711 10,130
Corporation tax 19,870 24,023
Other taxes and social security 14,599 4,266
VAT 39,962 30,162
Other creditors 955 358
Accruals and deferred income 234,687 133,744
Capital grants 692 692
346,230 205,283
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 153,455 40,552
Capital grants 1,387 2,079
154,842 42,631
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 20 20
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mrs Kathryn Clarkson 1,980 43,202 (41,500 ) - 3,682
Mr Carl Clarkson 1,980 43,203 (41,500 ) - 3,683
The above loan is unsecured, interest free and repayable on demand.
The above loan will be repaid within 9 months of the year end my means of a dividend.
Page 5
Page 6
Dividends paid to directors
2025 2024
£ £
Mrs Kathryn Clarkson 41,500 36,500
Mr Carl Clarkson 41,500 36,500
Page 6