Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 04012586 Mr Keith Harris Mr Christopher Boeree Mr Michael O'Brien true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04012586 2023-12-31 04012586 2024-12-31 04012586 2024-01-01 2024-12-31 04012586 frs-core:CurrentFinancialInstruments 2024-12-31 04012586 frs-core:ComputerEquipment 2024-01-01 2024-12-31 04012586 frs-core:NetGoodwill 2024-12-31 04012586 frs-core:NetGoodwill 2024-01-01 2024-12-31 04012586 frs-core:NetGoodwill 2023-12-31 04012586 frs-core:PlantMachinery 2024-12-31 04012586 frs-core:PlantMachinery 2024-01-01 2024-12-31 04012586 frs-core:PlantMachinery 2023-12-31 04012586 frs-core:CapitalRedemptionReserve 2024-12-31 04012586 frs-core:ShareCapital 2024-12-31 04012586 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04012586 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04012586 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04012586 frs-bus:SmallEntities 2024-01-01 2024-12-31 04012586 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04012586 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04012586 1 2024-01-01 2024-12-31 04012586 frs-bus:Director1 2024-01-01 2024-12-31 04012586 frs-bus:Director2 2024-01-01 2024-12-31 04012586 frs-bus:Director3 2024-01-01 2024-12-31 04012586 frs-countries:EnglandWales 2024-01-01 2024-12-31 04012586 2022-12-31 04012586 2023-12-31 04012586 2023-01-01 2023-12-31 04012586 frs-core:CurrentFinancialInstruments 2023-12-31 04012586 frs-core:CapitalRedemptionReserve 2023-12-31 04012586 frs-core:ShareCapital 2023-12-31 04012586 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
BPL Business Media Group Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Burns & Co (Accountants) Ltd
BPL Business Media Group Limited
Contents
Contents

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

Page 1
BPL Business Media Group Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 04012586

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,500 |  | -
Tangible Assets | 5 |  | 63 |  | 126
|  |  | 1,563 |  | 126
CURRENT ASSETS
Debtors | 6 | 168,000 |  | 81,949 |
Investments | 7 | 410,220 |  | 410,220 |
Cash at bank and in hand |  | 3,489 |  | 239 |
|  | 581,709 |  | 492,408 |
Creditors: Amounts Falling Due Within One Year | 8 | (381,784 ) |  | (293,296 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 199,925 |  | 199,112
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 201,488 |  | 199,238
NET ASSETS |  |  | 201,488 |  | 199,238
CAPITAL AND RESERVES
Called up share capital | 9 |  | 26,117 |  | 26,117
Capital redemption reserve |  |  | 200 |  | 200
Profit and Loss Account |  |  | 175,171 |  | 172,921
SHAREHOLDERS' FUNDS |  |  | 201,488 |  | 199,238

Page 1
Page 2
BPL Business Media Group Limited
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 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 Christopher Boeree Director
05/09/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
BPL Business Media Group Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
BPL Business Media Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04012586 . The registered office is Grenville Court, Britwell Road, Burnham, Buckinghamshire, SL1 8DF.
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.
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 has been fully depreciated in the accounts.
2.4. 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% straight line
Computer Equipment | 25% straight line

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 year 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 asset reflects 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 or deferred 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 and deferred tax is also 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: NIL (2023: NIL)
- -
Page 3
Page 4
BPL Business Media Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2024 | 369,248
Additions | 1,500
As at 31 December 2024 | 370,748
Amortisation
As at 1 January 2024 | 369,248
As at 31 December 2024 | 369,248
Net Book Value
As at 31 December 2024 | 1,500
As at 1 January 2024 | -

Titles and goodwill have been fully written off.
5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2024 | 19,215
As at 31 December 2024 | 19,215
Depreciation
As at 1 January 2024 | 19,089
Provided during the period | 63
As at 31 December 2024 | 19,152
Net Book Value
As at 31 December 2024 | 63
As at 1 January 2024 | 126

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 68,000 |  | 79,000
Prepayments and accrued income | 100,000 |  | -
VAT | - |  | 1,744
Other taxes and social security | - |  | 1,205
| 168,000 |  | 81,949

Page 4
Page 5
BPL Business Media Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
7. Current Asset Investments

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Shares in subsidiaries | 410,220 |  | 410,220

The company holds 20% or more of the share capital of the following companies:
IT Europa Media & Intelligence Ltd - 80%
BPL Business Media Ltd - 100%
8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
VAT | 3,760 |  | -
Other creditors | 13,440 |  | 35,115
Accruals and deferred income | - |  | 1,000
Amounts owed to subsidiaries | 364,584 |  | 257,181
| 381,784 |  | 293,296

9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 26,117 |  | 26,117

10. Dividends
No dividends were paid to the directors during the financial period.
11. Related Party Transactions
The company owed BPL Business Media Ltd, a subsidiary of the company, the sum of £31,113 (2023: £39,305)
The company owed IT Europa Media & Intelligence Limited, a subsidiary of the company, the sum of £333,472 (2023: £205,971)
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr C P J Boeree by virtue of his ownership of a majority interest in the issued share capital of the company.
Page 5