Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 10851747 Julianne Hussey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10851747 2024-07-31 10851747 2025-07-31 10851747 2024-08-01 2025-07-31 10851747 frs-core:CurrentFinancialInstruments 2025-07-31 10851747 frs-core:ComputerEquipment 2025-07-31 10851747 frs-core:ComputerEquipment 2024-08-01 2025-07-31 10851747 frs-core:ComputerEquipment 2024-07-31 10851747 frs-core:PlantMachinery 2025-07-31 10851747 frs-core:PlantMachinery 2024-08-01 2025-07-31 10851747 frs-core:PlantMachinery 2024-07-31 10851747 frs-core:ShareCapital 2025-07-31 10851747 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 10851747 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10851747 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 10851747 frs-bus:SmallEntities 2024-08-01 2025-07-31 10851747 frs-bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 10851747 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10851747 frs-bus:OrdinaryShareClass1 2024-08-01 2025-07-31 10851747 frs-bus:OrdinaryShareClass1 2025-07-31 10851747 frs-bus:Director1 2024-08-01 2025-07-31 10851747 frs-bus:Director1 2024-07-31 10851747 frs-bus:Director1 2025-07-31 10851747 frs-countries:EnglandWales 2024-08-01 2025-07-31 10851747 2023-07-31 10851747 2024-07-31 10851747 2023-08-01 2024-07-31 10851747 frs-core:CurrentFinancialInstruments 2024-07-31 10851747 frs-core:ShareCapital 2024-07-31 10851747 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 10851747 frs-bus:OrdinaryShareClass1 2023-08-01 2024-07-31
Registered number: 10851747
Brazen Productions Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Brazen Productions Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Brazen Productions Ltd
Accountants' Report
For The Year Ended 31 July 2025
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Brazen Productions Ltd for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Brazen Productions Ltd for the year ended 31 July 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Brazen Productions Ltd , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Brazen Productions Ltd and state those matters that we have agreed to state to the directors of Brazen Productions Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brazen Productions Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Brazen Productions Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Brazen Productions Ltd . You consider that Brazen Productions Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Brazen Productions Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

13 October 2025

David Lindon & Co
Chartered Accountants
Avaland House, 110 London Road
Apsley
Hemel Hempstead
HP3 9SD
Page 1
Page 2
Brazen Productions Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 10851747

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,315 |  | 2,316
|  |  | 1,315 |  | 2,316
CURRENT ASSETS
Debtors | 5 | 15,399 |  | 6,488 |
Cash at bank and in hand |  | 120,505 |  | 33,804 |
|  | 135,904 |  | 40,292 |
Creditors: Amounts Falling Due Within One Year | 6 | (32,570 ) |  | (2,944 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 103,334 |  | 37,348
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 104,649 |  | 39,664
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (250 ) |  | -
NET ASSETS |  |  | 104,399 |  | 39,664
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 104,398 |  | 39,663
SHAREHOLDERS' FUNDS |  |  | 104,399 |  | 39,664

Page 2
Page 3
Brazen Productions Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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.
The financial statements were approved by the board of directors on 13 October 2025 and were signed on its behalf by:

Julianne Hussey Director
13 October 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Brazen Productions Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Brazen Productions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10851747 . The registered office is Avaland House, 110 London Road, Hemel Hempstead, Hertfordshire, HP3 9SD.
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, rebates and value added taxes.
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:

Plant & Machinery | 33% on cost
Computer Equipment | 33% on cost

2.4. Taxation
Tax on profit 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 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: 2 (2024: 2)
2 2
Page 4
Page 5
Brazen Productions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 3,540 | 6,662 | 10,202
Additions | 873 | - | 873
As at 31 July 2025 | 4,413 | 6,662 | 11,075
Depreciation
As at 1 August 2024 | 3,540 | 4,346 | 7,886
Provided during the period | 97 | 1,777 | 1,874
As at 31 July 2025 | 3,637 | 6,123 | 9,760
Net Book Value
As at 31 July 2025 | 776 | 539 | 1,315
As at 1 August 2024 | - | 2,316 | 2,316

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 2,700
Prepayments and accrued income | 13,741 |  | -
Corporation tax recoverable assets | - |  | 1,001
Deferred tax current asset | - |  | 2,787
Other taxes and social security | 1,097 |  | -
Directors' loan accounts | 561 |  | -
| 15,399 |  | 6,488

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,239 |  | 195
Corporation tax | 20,798 |  | -
Other taxes and social security | - |  | 34
VAT | 8,533 |  | 579
Accruals and deferred income | 2,000 |  | 2,000
Directors' loan accounts | - |  | 136
| 32,570 |  | 2,944

Page 5
Page 6
Brazen Productions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1.00 each | 1 |  | 1

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Julianne Hussey | - | 561 | - | - | 561

The above loan is unsecured, interest free and repayable on demand.The directors loan has been repaid since year end.
Page 6