Acorah Software Products - Accounts Production 16.5.460 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09511767 Mr Ryan Nicholson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09511767 2024-03-31 09511767 2025-03-31 09511767 2024-04-01 2025-03-31 09511767 frs-core:CurrentFinancialInstruments 2025-03-31 09511767 frs-core:Non-currentFinancialInstruments 2025-03-31 09511767 frs-core:ComputerEquipment 2025-03-31 09511767 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09511767 frs-core:ComputerEquipment 2024-03-31 09511767 frs-core:FurnitureFittings 2025-03-31 09511767 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09511767 frs-core:FurnitureFittings 2024-03-31 09511767 frs-core:MotorVehicles 2025-03-31 09511767 frs-core:MotorVehicles 2024-04-01 2025-03-31 09511767 frs-core:MotorVehicles 2024-03-31 09511767 frs-core:PlantMachinery 2025-03-31 09511767 frs-core:PlantMachinery 2024-04-01 2025-03-31 09511767 frs-core:PlantMachinery 2024-03-31 09511767 frs-core:ShareCapital 2025-03-31 09511767 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09511767 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09511767 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09511767 frs-bus:SmallEntities 2024-04-01 2025-03-31 09511767 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09511767 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09511767 frs-core:DeferredTaxation 2024-04-01 2025-03-31 09511767 frs-core:DeferredTaxation 2024-03-31 09511767 frs-core:DeferredTaxation 2025-03-31 09511767 frs-core:OtherProvisionsContingentLiabilities 2024-04-01 2025-03-31 09511767 frs-core:OtherProvisionsContingentLiabilities 2024-03-31 09511767 frs-core:OtherProvisionsContingentLiabilities 2025-03-31 09511767 frs-bus:Director1 2024-04-01 2025-03-31 09511767 frs-bus:Director1 2024-03-31 09511767 frs-bus:Director1 2025-03-31 09511767 frs-core:CurrentFinancialInstruments 1 2025-03-31 09511767 frs-core:CurrentFinancialInstruments 3 2025-03-31 09511767 frs-countries:EnglandWales 2024-04-01 2025-03-31 09511767 2023-03-31 09511767 2024-03-31 09511767 2023-04-01 2024-03-31 09511767 frs-core:CurrentFinancialInstruments 2024-03-31 09511767 frs-core:Non-currentFinancialInstruments 2024-03-31 09511767 frs-core:WithinOneYear 2024-03-31 09511767 frs-core:ShareCapital 2024-03-31 09511767 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09511767 frs-core:CurrentFinancialInstruments 1 2024-03-31 09511767 frs-core:CurrentFinancialInstruments 3 2024-03-31
Registered number: 09511767
Nationwide Brickwork Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Patterson Hall Accountants Limited
Office 4, Coniscliffe House
Coniscliffe Road
Darlington
County Durham
DL3 7EE
Nationwide Brickwork Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Nationwide Brickwork Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 09511767

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 16,154 |  | 24,260
|  |  | 16,154 |  | 24,260
CURRENT ASSETS
Stocks | 5 | 17,103 |  | 14,500 |
Debtors | 6 | 186,460 |  | 145,227 |
Cash at bank and in hand |  | 2,361 |  | 40,684 |
|  | 205,924 |  | 200,411 |
Creditors: Amounts Falling Due Within One Year | 7 | (210,827 ) |  | (105,830 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,903 ) |  | 94,581
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 11,251 |  | 118,841
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (130,159 ) |  | (215,796 )
PROVISIONS FOR LIABILITIES
Provisions For Charges | 10 |  | (176,246 ) |  | (176,246 )
Deferred Taxation |  |  | (3,069 ) |  | (4,609 )
NET LIABILITIES |  |  | (298,223 ) |  | (277,810 )
CAPITAL AND RESERVES
Called up share capital | 11 |  | 120 |  | 120
Profit and Loss Account |  |  | (298,343 ) |  | (277,930 )
SHAREHOLDERS' FUNDS |  |  | (298,223) |  | (277,810)

Page 1
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Nationwide Brickwork Limited
Balance Sheet (continued)
As At 31 March 2025
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 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 Ryan Nicholson Director
05/09/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
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Nationwide Brickwork Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Nationwide Brickwork Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09511767 . The registered office is Suite 6, Victoria House St. Johns Road, Meadowfield Industrial Estate, Durham, County Durham, DH7 8XL.
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. Going Concern Disclosure
The financial statements have been prepared on the going concern basis, which assumes the company will continue in operational exisistence for the foreseeable future.
On 9th December 2022, the company entered into a CVA agreement. This has relieved the pressure on cashfow, which the company had previously suffered. The company's director Mr Nicholson is confident that the agreed repayments are manageable and that future profits are now forecasted.
2.3. 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.
2.4. 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% on cost
Motor Vehicles | 25% on cost
Fixtures & Fittings | 15% on cost
Computer Equipment | 33% on cost

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
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Nationwide Brickwork Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.7. 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.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 4)
6 4
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 16,653 | 61,818 | 258 | 22,302 | 101,031
As at 31 March 2025 | 16,653 | 61,818 | 258 | 22,302 | 101,031
Depreciation
As at 1 April 2024 | 16,653 | 37,587 | 229 | 22,302 | 76,771
Provided during the period | - | 8,077 | 29 | - | 8,106
As at 31 March 2025 | 16,653 | 45,664 | 258 | 22,302 | 84,877
Net Book Value
As at 31 March 2025 | - | 16,154 | - | - | 16,154
As at 1 April 2024 | - | 24,231 | 29 | - | 24,260

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Nationwide Brickwork Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 17,103 |  | 14,500

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 105,476 |  | 46,259
Prepayments and accrued income | 1,087 |  | 940
Deferred tax current asset | 56,202 |  | 55,499
VAT | - |  | 4,495
Director's loan account | 23,695 |  | 38,034
| 186,460 |  | 145,227

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 556
Trade creditors | 73,599 |  | 22,309
Other taxes and social security | 10,384 |  | 6,404
VAT | 1,193 |  | -
Payroll creditor | 7,765 |  | 385
Other creditor | 32,000 |  | -
CVA liability | 82,836 |  | 73,236
Accruals and deferred income | 3,050 |  | 2,940
| 210,827 |  | 105,830

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
CVA liability over 1 year | 130,159 |  | 215,796

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 637
Less: Finance charges allocated to future periods | - |  | 81
| - |  | 556

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Nationwide Brickwork Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
10. Provisions for Liabilities

| Deferred Tax | Other Provisions | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 April 2024 | (50,890 ) | 176,246 | 125,356
Additions | (2,243 ) | - | (2,243)
Balance at 31 March 2025 | (53,133 ) | 176,246 | 123,113

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 120 |  | 120

12. 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
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Ryan Nicholson | 38,034 | - | 14,339 | - | 23,695

The above loan is unsecured, interest free and repayable on demand.
13. CVA Agreement
On the 9th December 2022, the company entered into a CVA agreement. The agreed repayments are included within liabilities in 1 year and liabilities over 1 year.
A potential liability, which depends on future profits is disclosed within provisions for liabilities.
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