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 07108596 Ms Tracey Miller Mr George Swift iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07108596 2023-12-31 07108596 2024-12-31 07108596 2024-01-01 2024-12-31 07108596 frs-core:CurrentFinancialInstruments 2024-12-31 07108596 frs-core:Non-currentFinancialInstruments 2024-12-31 07108596 frs-core:FurnitureFittings 2024-12-31 07108596 frs-core:FurnitureFittings 2024-01-01 2024-12-31 07108596 frs-core:FurnitureFittings 2023-12-31 07108596 frs-core:ShareCapital 2024-12-31 07108596 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07108596 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07108596 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07108596 frs-bus:SmallEntities 2024-01-01 2024-12-31 07108596 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07108596 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07108596 frs-bus:Director1 2024-01-01 2024-12-31 07108596 frs-bus:Director1 2023-12-31 07108596 frs-bus:Director1 2024-12-31 07108596 frs-bus:Director2 2024-01-01 2024-12-31 07108596 frs-countries:EnglandWales 2024-01-01 2024-12-31 07108596 2022-12-31 07108596 2023-12-31 07108596 2023-01-01 2023-12-31 07108596 frs-core:CurrentFinancialInstruments 2023-12-31 07108596 frs-core:Non-currentFinancialInstruments 2023-12-31 07108596 frs-core:ShareCapital 2023-12-31 07108596 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07108596
Bigger Brighter Bolder Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Panthera Limited
Chartered Management Accountants
The Manor
Main Street
Grove
Oxfordshire
OX12 7JJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07108596
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,734 8,147
10,734 8,147
CURRENT ASSETS
Debtors 5 204,156 187,970
Cash at bank and in hand 92,263 27,645
296,419 215,615
Creditors: Amounts Falling Due Within One Year 6 (158,665 ) (113,428 )
NET CURRENT ASSETS (LIABILITIES) 137,754 102,187
TOTAL ASSETS LESS CURRENT LIABILITIES 148,488 110,334
Creditors: Amounts Falling Due After More Than One Year 7 (24,586 ) (37,632 )
NET ASSETS 123,902 72,702
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 123,900 72,700
SHAREHOLDERS' FUNDS 123,902 72,702
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Page 2
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
Ms Tracey Miller
Director
15/09/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Bigger Brighter Bolder Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07108596 . The registered office is The Manor, Main Street, Grove, Wantage, OXON, OX12 7JJ.
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. 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 25% Reducing Balance
2.4. 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: 10 (2023: 9)
10 9
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2024 24,354
Additions 5,710
As at 31 December 2024 30,064
Depreciation
As at 1 January 2024 16,207
Provided during the period 3,123
As at 31 December 2024 19,330
Net Book Value
As at 31 December 2024 10,734
As at 1 January 2024 8,147
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 102,246 62,782
Other debtors 96 23
Net wages - 6
Directors' loan accounts 101,814 125,159
204,156 187,970
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 8,267 5,479
Bank loans and overdrafts 15,231 29,108
Corporation tax 74,415 40,637
Other taxes and social security 8,843 5,016
VAT 46,868 32,425
Net wages 20 -
Other creditors 1,021 763
Accruals and deferred income 4,000 -
158,665 113,428
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 24,586 37,632
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Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Ms Tracey Miller 125,159 164,570 187,915 - 101,814
The above loan is unsecured, interest free and repayable on demand.
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