Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 01239596 Ann Candelin Steve Candelin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01239596 2024-04-30 01239596 2025-04-30 01239596 2024-05-01 2025-04-30 01239596 frs-core:CurrentFinancialInstruments 2025-04-30 01239596 frs-core:FurnitureFittings 2024-05-01 2025-04-30 01239596 frs-core:RevaluationReserve 2024-04-30 01239596 frs-core:RevaluationReserve 2025-04-30 01239596 frs-core:SharePremium 2025-04-30 01239596 frs-core:ShareCapital 2025-04-30 01239596 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 01239596 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 01239596 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 01239596 frs-bus:SmallEntities 2024-05-01 2025-04-30 01239596 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 01239596 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 01239596 frs-bus:Director1 2024-05-01 2025-04-30 01239596 frs-bus:Director2 2024-05-01 2025-04-30 01239596 frs-countries:EnglandWales 2024-05-01 2025-04-30 01239596 2023-04-30 01239596 2024-04-30 01239596 2023-05-01 2024-04-30 01239596 frs-core:CurrentFinancialInstruments 2024-04-30 01239596 frs-core:RevaluationReserve 2024-04-30 01239596 frs-core:SharePremium 2024-04-30 01239596 frs-core:ShareCapital 2024-04-30 01239596 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 01239596
Building Repair Maintenance Limited
Financial Statements
For The Year Ended 30 April 2025
Nijjer Accountants Ltd
Chartered Accountants
5-7 Station Road
Longfield
Kent
DA3 7QD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 01239596
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 852,000 852,000
852,000 852,000
CURRENT ASSETS
Cash at bank and in hand 122,639 104,262
122,639 104,262
Creditors: Amounts Falling Due Within One Year 5 (11,488 ) (12,286 )
NET CURRENT ASSETS (LIABILITIES) 111,151 91,976
TOTAL ASSETS LESS CURRENT LIABILITIES 963,151 943,976
PROVISIONS FOR LIABILITIES
Deferred Taxation (69,809 ) (69,809 )
NET ASSETS 893,342 874,167
CAPITAL AND RESERVES
Called up share capital 6 67 67
Share premium account 33 33
Revaluation reserve 7 297,606 297,606
Profit and Loss Account 595,636 576,461
SHAREHOLDERS' FUNDS 893,342 874,167
Page 1
Page 2
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
Steve Candelin
Director
23 September 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Building Repair Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01239596 . The registered office is Hillside Hartley Hill, Hartley,Longfield, Kent, DA3 8LL.
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.
2.3. 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:
Fixtures & Fittings Over 5 years
2.4. 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.
2.5. 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.
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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2.8. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property
2025
£
Fair Value
As at 1 May 2024 and 30 April 2025 852,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 484,586 484,586
Accumulated depreciation and impairment 110,533 100,841
Carrying amount 374,053 383,745
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 6,987 8,338
Taxation and social security 4,501 3,948
11,488 12,286
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 67 67
7. Reserves
Revaluation Reserve
£
As at 1 May 2024 297,606
As at 30 April 2025 297,606
Page 4