Acorah Software Products - Accounts Production 16.5.460 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 05726102 Mr G Jex Mrs J Jex Mr G Jex iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05726102 2024-04-30 05726102 2025-04-30 05726102 2024-05-01 2025-04-30 05726102 frs-core:CurrentFinancialInstruments 2025-04-30 05726102 frs-core:ComputerEquipment 2025-04-30 05726102 frs-core:ComputerEquipment 2024-05-01 2025-04-30 05726102 frs-core:ComputerEquipment 2024-04-30 05726102 frs-core:NetGoodwill 2025-04-30 05726102 frs-core:NetGoodwill 2024-05-01 2025-04-30 05726102 frs-core:NetGoodwill 2024-04-30 05726102 frs-core:MotorVehicles 2025-04-30 05726102 frs-core:MotorVehicles 2024-05-01 2025-04-30 05726102 frs-core:MotorVehicles 2024-04-30 05726102 frs-core:PlantMachinery 2025-04-30 05726102 frs-core:PlantMachinery 2024-05-01 2025-04-30 05726102 frs-core:PlantMachinery 2024-04-30 05726102 frs-core:ShareCapital 2025-04-30 05726102 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 05726102 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05726102 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 05726102 frs-bus:SmallEntities 2024-05-01 2025-04-30 05726102 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 05726102 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 05726102 frs-bus:Director1 2024-05-01 2025-04-30 05726102 frs-bus:Director2 2024-05-01 2025-04-30 05726102 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 05726102 frs-countries:EnglandWales 2024-05-01 2025-04-30 05726102 2023-04-30 05726102 2024-04-30 05726102 2023-05-01 2024-04-30 05726102 frs-core:CurrentFinancialInstruments 2024-04-30 05726102 frs-core:ShareCapital 2024-04-30 05726102 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 05726102
Brightarc Welding Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
Brightarc Welding Limited
Contents
Contents

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

Page 1
Brightarc Welding Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 05726102

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 9,625 |  | 8,240
Investment Properties | 6 |  | 353,212 |  | 353,212
|  |  | 362,837 |  | 361,452
CURRENT ASSETS
Stocks | 7 | 1,500 |  | 3,497 |
Debtors | 8 | 87,204 |  | 78,045 |
Cash at bank and in hand |  | 523,226 |  | 547,440 |
|  | 611,930 |  | 628,982 |
Creditors: Amounts Falling Due Within One Year | 9 | (61,146 ) |  | (64,917 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 550,784 |  | 564,065
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 913,621 |  | 925,517
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,406 ) |  | (2,060 )
NET ASSETS |  |  | 911,215 |  | 923,457
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | 911,213 |  | 923,455
SHAREHOLDERS' FUNDS |  |  | 911,215 |  | 923,457

Page 1
Page 2
Brightarc Welding Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 G Jex Director | Mrs J Jex Director
16/09/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Brightarc Welding Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Brightarc Welding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05726102 . The registered office is 309 Canterbury Road, Densole, Folkestone, Kent, CT18 7BB.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company's interest in the net fair value of the identifiable assets, liablilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequentky measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
It is amortised to the profit and loss account over its estimated economic life of five years.
2.5. 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 balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 33.33% reducing balance

2.6. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.7. 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.
Page 3
Page 4
Brightarc Welding Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.8. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.9. Interest Receivable
Interest income is recognised in the profit amd loss account using the effective interest method.
2.10. 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.
2.11. 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.
2.12. Debtors and creditors receivable/payable within one year
Debtors amd creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loass account in administration expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2024 | 30,000
As at 30 April 2025 | 30,000
Amortisation
As at 1 May 2024 | 30,000
As at 30 April 2025 | 30,000
Net Book Value
As at 30 April 2025 | -
As at 1 May 2024 | -

Page 4
Page 5
Brightarc Welding Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 May 2024 | 68,302 | 53,507 | 6,272 | 128,081
Additions | - | 4,850 | - | 4,850
Disposals | - | (6,750 ) | - | (6,750 )
As at 30 April 2025 | 68,302 | 51,607 | 6,272 | 126,181
Depreciation
As at 1 May 2024 | 67,734 | 47,522 | 4,585 | 119,841
Provided during the period | 142 | 2,693 | 562 | 3,397
Disposals | - | (6,682 ) | - | (6,682 )
As at 30 April 2025 | 67,876 | 43,533 | 5,147 | 116,556
Net Book Value
As at 30 April 2025 | 426 | 8,074 | 1,125 | 9,625
As at 1 May 2024 | 568 | 5,985 | 1,687 | 8,240

6. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 May 2024 and 30 April 2025 | 353,212

There has been no valuation of investment property by an independent valuer.
7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,500 |  | 3,497

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 78,790 |  | 69,454
Other debtors | 8,414 |  | 8,591
| 87,204 |  | 78,045

Page 5
Page 6
Brightarc Welding Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 12,384 |  | 3,728
Bank loans and overdrafts | 1,390 |  | 16,709
Other creditors | 7,027 |  | 8,395
Taxation and social security | 40,345 |  | 36,085
| 61,146 |  | 64,917

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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