Acorah Software Products - Accounts Production 16.4.660 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 11185734 Mr Paul Brewis Mr Edward George Brewis Mrs Eleanor Light iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11185734 2024-01-31 11185734 2025-01-31 11185734 2024-02-01 2025-01-31 11185734 frs-core:CurrentFinancialInstruments 2025-01-31 11185734 frs-core:ShareCapital 2025-01-31 11185734 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 11185734 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11185734 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 11185734 frs-bus:SmallEntities 2024-02-01 2025-01-31 11185734 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 11185734 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 11185734 frs-bus:Director1 2024-02-01 2025-01-31 11185734 frs-bus:Director2 2024-02-01 2025-01-31 11185734 frs-bus:Director3 2024-02-01 2025-01-31 11185734 frs-countries:EnglandWales 2024-02-01 2025-01-31 11185734 2023-01-31 11185734 2024-01-31 11185734 2023-02-01 2024-01-31 11185734 frs-core:CurrentFinancialInstruments 2024-01-31 11185734 frs-core:ShareCapital 2024-01-31 11185734 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 11185734
Brewis Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
The Aylmer-Kelly Partnership LLP
Brewis Limited
Contents
Contents

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

Page 1
Brewis Limited
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 11185734

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 204,594 |  | 204,594
|  |  | 204,594 |  | 204,594
CURRENT ASSETS
Stocks | 5 | 1,930,786 |  | 1,926,231 |
Debtors | 6 | - |  | 269 |
Cash at bank and in hand |  | 8,329 |  | 1,060 |
|  | 1,939,115 |  | 1,927,560 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,084,307 ) |  | (2,093,284 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (145,192 ) |  | (165,724 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 59,402 |  | 38,870
NET ASSETS |  |  | 59,402 |  | 38,870
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,200 |  | 1,200
Profit and Loss Account |  |  | 58,202 |  | 37,670
SHAREHOLDERS' FUNDS |  |  | 59,402 |  | 38,870

For the year ending 31 January 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 Paul Brewis Director
09/10/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Brewis Limited
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Brewis Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11185734 . The registered office is Ssi House, Marlborough Road, Pewsey, SN9 5NU.
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. 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.
2.3. 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.
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: NIL (2024: NIL)
- -
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 February 2024 and 31 January 2025 | 204,594

Page 2
Page 3
Brewis Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 1,930,786 |  | 1,926,231

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | - |  | 269

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 5,023 |  | 2,979
VAT | 150 |  | -
Other creditors | 1,185 |  | 1,185
Accruals and deferred income | 840 |  | 1,260
Directors' loan accounts | 2,077,109 |  | 2,087,860
| 2,084,307 |  | 2,093,284

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,200 |  | 1,200

9. Related Party Transactions
The Company owed the Directors the total sum of £2,077,109 (31.1.24: ££2,087,859). No interest is being charged and there are currently no repayment terms in place.
Page 3