Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04914096 Mr David Brugge Mr Peter Hill Mr Oliver Linton Mr David Brugge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04914096 2024-03-31 04914096 2025-03-31 04914096 2024-04-01 2025-03-31 04914096 frs-core:CurrentFinancialInstruments 2025-03-31 04914096 frs-core:ComputerEquipment 2025-03-31 04914096 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04914096 frs-core:ComputerEquipment 2024-03-31 04914096 frs-core:FurnitureFittings 2025-03-31 04914096 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04914096 frs-core:FurnitureFittings 2024-03-31 04914096 frs-core:NetGoodwill 2025-03-31 04914096 frs-core:NetGoodwill 2024-04-01 2025-03-31 04914096 frs-core:NetGoodwill 2024-03-31 04914096 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04914096 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04914096 frs-core:PlantMachinery 2025-03-31 04914096 frs-core:PlantMachinery 2024-04-01 2025-03-31 04914096 frs-core:PlantMachinery 2024-03-31 04914096 frs-core:ShareCapital 2025-03-31 04914096 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04914096 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04914096 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04914096 frs-bus:SmallEntities 2024-04-01 2025-03-31 04914096 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04914096 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04914096 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 04914096 frs-bus:OrdinaryShareClass1 2025-03-31 04914096 frs-bus:Director1 2024-04-01 2025-03-31 04914096 frs-bus:Director2 2024-04-01 2025-03-31 04914096 frs-bus:Director3 2024-04-01 2025-03-31 04914096 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04914096 frs-core:CurrentFinancialInstruments 4 2025-03-31 04914096 frs-countries:EnglandWales 2024-04-01 2025-03-31 04914096 2023-03-31 04914096 2024-03-31 04914096 2023-04-01 2024-03-31 04914096 frs-core:CurrentFinancialInstruments 2024-03-31 04914096 frs-core:ShareCapital 2024-03-31 04914096 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04914096 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 04914096 frs-core:CurrentFinancialInstruments 4 2024-03-31
Registered number: 04914096
Christmas & Brugge Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Advoco (SW) Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 04914096
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 32,302 35,552
32,302 35,552
CURRENT ASSETS
Debtors 6 48,302 48,211
Cash at bank and in hand 148,473 309,245
196,775 357,456
Creditors: Amounts Falling Due Within One Year 7 (174,732 ) (268,990 )
NET CURRENT ASSETS (LIABILITIES) 22,043 88,466
TOTAL ASSETS LESS CURRENT LIABILITIES 54,345 124,018
NET ASSETS 54,345 124,018
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 54,245 123,918
SHAREHOLDERS' FUNDS 54,345 124,018
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 David Brugge
Director
10 September 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Christmas & Brugge Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04914096 . The registered office is 14a Albany Road, Weymouth, Dorset, DT4 9TH.
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. 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 20 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:
Freehold 2% on cost
Leasehold 20% on cost
Plant & Machinery 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33% on reducing balance
2.5. 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.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 80,000
As at 31 March 2025 80,000
Amortisation
As at 1 April 2024 80,000
As at 31 March 2025 80,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 16,732 37,056 24,146 77,934
Additions 2,322 - 957 3,279
As at 31 March 2025 19,054 37,056 25,103 81,213
Depreciation
As at 1 April 2024 10,034 17,460 14,888 42,382
Provided during the period 1,354 2,940 2,235 6,529
As at 31 March 2025 11,388 20,400 17,123 48,911
Net Book Value
As at 31 March 2025 7,666 16,656 7,980 32,302
As at 1 April 2024 6,698 19,596 9,258 35,552
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 46,785 46,735
Prepayments and accrued income 1,517 1,476
48,302 48,211
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,268 3,729
Corporation tax liability 65,834 84,776
Social security and other tax 1,849 843
VAT 35,197 30,272
Other creditors 34,085 140,320
Pension control account 425 305
Accruals 3,274 3,345
Directors' loan accounts 28,800 5,400
174,732 268,990
8. Share Capital
2025 2024
Allotted, called up but not fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
Page 4