Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 09943265 Mr Reece Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09943265 2024-01-31 09943265 2025-01-31 09943265 2024-02-01 2025-01-31 09943265 frs-core:CurrentFinancialInstruments 2025-01-31 09943265 frs-core:Non-currentFinancialInstruments 2025-01-31 09943265 frs-core:FurnitureFittings 2025-01-31 09943265 frs-core:FurnitureFittings 2024-02-01 2025-01-31 09943265 frs-core:FurnitureFittings 2024-01-31 09943265 frs-core:NetGoodwill 2025-01-31 09943265 frs-core:NetGoodwill 2024-02-01 2025-01-31 09943265 frs-core:NetGoodwill 2024-01-31 09943265 frs-core:MotorVehicles 2025-01-31 09943265 frs-core:MotorVehicles 2024-02-01 2025-01-31 09943265 frs-core:MotorVehicles 2024-01-31 09943265 frs-core:PlantMachinery 2024-02-01 2025-01-31 09943265 frs-core:ShareCapital 2025-01-31 09943265 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 09943265 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 09943265 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 09943265 frs-bus:SmallEntities 2024-02-01 2025-01-31 09943265 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 09943265 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 09943265 frs-bus:Director1 2024-02-01 2025-01-31 09943265 frs-countries:EnglandWales 2024-02-01 2025-01-31 09943265 2023-01-31 09943265 2024-01-31 09943265 2023-02-01 2024-01-31 09943265 frs-core:CurrentFinancialInstruments 2024-01-31 09943265 frs-core:Non-currentFinancialInstruments 2024-01-31 09943265 frs-core:ShareCapital 2024-01-31 09943265 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 09943265
Brushmakers Arms Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Berrywood Accountants
The New Studio
Wintershill Farm
Wintershill, Durley
Hampshire
SO32 2AH
Brushmakers Arms Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Brushmakers Arms Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 09943265

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 300 |  | 600
Tangible Assets | 5 |  | 15,117 |  | 20,313
|  |  | 15,417 |  | 20,913
CURRENT ASSETS
Stocks | 6 | 8,000 |  | 8,250 |
Debtors | 7 | (179 ) |  | (61 ) |
Cash at bank and in hand |  | 21,697 |  | 29,892 |
|  | 29,518 |  | 38,081 |
Creditors: Amounts Falling Due Within One Year | 8 | (29,129 ) |  | (25,473 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 389 |  | 12,608
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 15,806 |  | 33,521
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (49,978 ) |  | (57,732 )
NET LIABILITIES |  |  | (34,172 ) |  | (24,211 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Profit and Loss Account |  |  | (34,173 ) |  | (24,212 )
SHAREHOLDERS' FUNDS |  |  | (34,172) |  | (24,211)

Page 1
Page 2
Brushmakers Arms Ltd
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 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 Profit and Loss Account.
On behalf of the board

Mr Reece Taylor Director
13/06/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Brushmakers Arms Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Brushmakers Arms Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09943265 . The registered office is 2 Shoe Lane, Upham, Southampton, Hants, SO32 1JJ.
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 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 | 25% Reducing
Motor Vehicles | 25% Reducing
Fixtures & Fittings | 25% Straight line

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 11 |  | 19
| 11 |  | 19

Page 3
Page 4
Brushmakers Arms Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 February 2024 | 3,000
As at 31 January 2025 | 3,000
Amortisation
As at 1 February 2024 | 2,400
Provided during the period | 300
As at 31 January 2025 | 2,700
Net Book Value
As at 31 January 2025 | 300
As at 1 February 2024 | 600

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2024 | 26,995 | 16,634 | 43,629
As at 31 January 2025 | 26,995 | 16,634 | 43,629
Depreciation
As at 1 February 2024 | 6,749 | 16,567 | 23,316
Provided during the period | 5,061 | 135 | 5,196
As at 31 January 2025 | 11,810 | 16,702 | 28,512
Net Book Value
As at 31 January 2025 | 15,185 | (68 ) | 15,117
As at 1 February 2024 | 20,246 | 67 | 20,313

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 8,000 |  | 8,250

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Pension scheme prepayments | (179 ) |  | (61 )

Page 4
Page 5
Brushmakers Arms Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 42 |  | 6,520
Other taxes and social security | 1,966 |  | 2,727
VAT | 17,187 |  | 15,324
Accruals and deferred income | 9,934 |  | 902
| 29,129 |  | 25,473

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 7,226 |  | 8,547
Directors loan account | 42,752 |  | 49,185
| 49,978 |  | 57,732

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5