Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09130135 Mr John Geoghegan Ms Fredrika Preece John Geoghegan and Frederika Preece true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09130135 2024-07-31 09130135 2025-07-31 09130135 2024-08-01 2025-07-31 09130135 frs-core:CurrentFinancialInstruments 2025-07-31 09130135 frs-core:ComputerEquipment 2025-07-31 09130135 frs-core:ComputerEquipment 2024-08-01 2025-07-31 09130135 frs-core:ComputerEquipment 2024-07-31 09130135 frs-core:PlantMachinery 2025-07-31 09130135 frs-core:PlantMachinery 2024-08-01 2025-07-31 09130135 frs-core:PlantMachinery 2024-07-31 09130135 frs-core:ShareCapital 2025-07-31 09130135 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09130135 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09130135 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09130135 frs-bus:SmallEntities 2024-08-01 2025-07-31 09130135 frs-bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 09130135 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09130135 frs-bus:OrdinaryShareClass1 2024-08-01 2025-07-31 09130135 frs-bus:OrdinaryShareClass1 2025-07-31 09130135 frs-bus:OrdinaryShareClass2 2024-08-01 2025-07-31 09130135 frs-bus:OrdinaryShareClass2 2025-07-31 09130135 frs-bus:OrdinaryShareClass3 2024-08-01 2025-07-31 09130135 frs-bus:OrdinaryShareClass3 2025-07-31 09130135 1 2024-08-01 2025-07-31 09130135 frs-bus:Director1 2024-08-01 2025-07-31 09130135 frs-bus:Director2 2024-08-01 2025-07-31 09130135 frs-countries:EnglandWales 2024-08-01 2025-07-31 09130135 2023-07-31 09130135 2024-07-31 09130135 2023-08-01 2024-07-31 09130135 frs-core:CurrentFinancialInstruments 2024-07-31 09130135 frs-core:ShareCapital 2024-07-31 09130135 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 09130135 frs-bus:OrdinaryShareClass1 2023-08-01 2024-07-31 09130135 frs-bus:OrdinaryShareClass2 2023-08-01 2024-07-31 09130135 frs-bus:OrdinaryShareClass3 2023-08-01 2024-07-31
Registered number: 09130135
Broadbean Limited
Financial Statements
For The Year Ended 31 July 2025
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Broadbean Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Broadbean Limited
Accountants' Report
For The Year Ended 31 July 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Broadbean Limited for the year ended 31 July 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Broadbean Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Broadbean Limited , as a body, in accordance with the terms of our engagement letter dated 22 March 2018. Our work has been undertaken solely to prepare for your approval the accounts of Broadbean Limited and state those matters that we have agreed to state to the directors of Broadbean Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Broadbean Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Broadbean Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Broadbean Limited . You consider that Broadbean Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Broadbean Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

1st September 2025

DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Page 1
Page 2
Broadbean Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 09130135

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,356 |  | 9,903
|  |  | 9,356 |  | 9,903
CURRENT ASSETS
Stocks | 5 | 4,363 |  | 3,215 |
Debtors | 6 | 1,133 |  | 1,086 |
Cash at bank and in hand |  | 39,874 |  | 56,153 |
|  | 45,370 |  | 60,454 |
Creditors: Amounts Falling Due Within One Year | 7 | (31,382 ) |  | (35,474 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 13,988 |  | 24,980
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 23,344 |  | 34,883
NET ASSETS |  |  | 23,344 |  | 34,883
CAPITAL AND RESERVES
Called up share capital | 8 |  | 102 |  | 102
Profit and Loss Account |  |  | 23,242 |  | 34,781
SHAREHOLDERS' FUNDS |  |  | 23,344 |  | 34,883

Page 2
Page 3
Broadbean Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 John Geoghegan Director
1st September 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Broadbean Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Broadbean Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09130135 . The registered office is 11 Normal Terrace, Cheltenham, GL50 4AR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
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. 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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
Computer Equipment | 25% reducing balance

2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
Broadbean Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 12)
11 12
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 46,629 | 662 | 47,291
Additions | 2,189 | 56 | 2,245
Disposals | (382 ) | - | (382 )
As at 31 July 2025 | 48,436 | 718 | 49,154
Depreciation
As at 1 August 2024 | 37,008 | 380 | 37,388
Provided during the period | 2,534 | 84 | 2,618
Disposals | (208 ) | - | (208 )
As at 31 July 2025 | 39,334 | 464 | 39,798
Net Book Value
As at 31 July 2025 | 9,102 | 254 | 9,356
As at 1 August 2024 | 9,621 | 282 | 9,903

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 4,363 |  | 3,215

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,133 |  | 1,086

Page 5
Page 6
Broadbean Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 395 |  | 431
Corporation tax | 11,723 |  | 14,870
Other taxes and social security | 1,079 |  | 1,179
VAT | 15,504 |  | 16,763
Net wages | 223 |  | 75
Accruals and deferred income | 2,333 |  | 2,080
Directors' loan accounts | 125 |  | 76
| 31,382 |  | 35,474

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1 each | 100 |  | 100
1 Ordinary A shares of £ 1 each | 1 |  | 1
1 Ordinary B shares of £ 1 each | 1 |  | 1
| 102 |  | 102

9. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr John Geoghegan | 56,500 | 29,500
Ms Fredrika Preece | 500 | 8,500

10. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 57,000 |  | 38,000

11. Ultimate Controlling Party
The company's ultimate controlling parties are John Geoghegan and Frederika Preece by virtue of their ownership of 100% of the issued share capital in the company.
Page 6