Acorah Software Products - Accounts Production 16.5.460 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 10434828 Miss Emily Golding iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10434828 2023-10-31 10434828 2024-10-31 10434828 2023-11-01 2024-10-31 10434828 frs-core:CurrentFinancialInstruments 2024-10-31 10434828 frs-core:Non-currentFinancialInstruments 2024-10-31 10434828 frs-core:PlantMachinery 2024-10-31 10434828 frs-core:PlantMachinery 2023-11-01 2024-10-31 10434828 frs-core:PlantMachinery 2023-10-31 10434828 frs-core:ShareCapital 2024-10-31 10434828 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 10434828 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 10434828 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 10434828 frs-bus:SmallEntities 2023-11-01 2024-10-31 10434828 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 10434828 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 10434828 frs-bus:Director1 2023-11-01 2024-10-31 10434828 frs-countries:EnglandWales 2023-11-01 2024-10-31 10434828 2022-10-31 10434828 2023-10-31 10434828 2022-11-01 2023-10-31 10434828 frs-core:CurrentFinancialInstruments 2023-10-31 10434828 frs-core:Non-currentFinancialInstruments 2023-10-31 10434828 frs-core:ShareCapital 2023-10-31 10434828 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 10434828
The Brownie Box By Emily Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
The Brownie Box By Emily Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
The Brownie Box By Emily Limited
Balance Sheet
As At 31 October 2024
Balance Sheet
Registered number: 10434828

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 3 |  | 4,818 |  | 3,386
|  |  | 4,818 |  | 3,386
CURRENT ASSETS
Debtors | 4 | - |  | 4,598 |
Cash at bank and in hand |  | 9 |  | 22 |
|  | 9 |  | 4,620 |
Creditors: Amounts Falling Due Within One Year | 5 | (37,407 ) |  | (33,781 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (37,398 ) |  | (29,161 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (32,580 ) |  | (25,775 )
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (11,737 ) |  | (17,551 )
NET LIABILITIES |  |  | (44,317 ) |  | (43,326 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | (44,318 ) |  | (43,327 )
SHAREHOLDERS' FUNDS |  |  | (44,317) |  | (43,326)

Page 1
Page 2
The Brownie Box By Emily Limited
Balance Sheet (continued)
As At 31 October 2024
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Miss Emily Golding Director
20/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
The Brownie Box By Emily Limited
Notes to the Financial Statements
For The Year Ended 31 October 2024
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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 | 25% straight line

2. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 4)
1 4
3. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 November 2023 | 19,360
Additions | 1,432
As at 31 October 2024 | 20,792
Depreciation
As at 1 November 2023 | 15,974
As at 31 October 2024 | 15,974
Net Book Value
As at 31 October 2024 | 4,818
As at 1 November 2023 | 3,386

Page 3
Page 4
The Brownie Box By Emily Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2024
4. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 640
VAT | - |  | 1,858
| - |  | 2,498
Due after more than one year
Other debtors | - |  | 2,100
| - |  | 4,598

5. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | -
Bank loans and overdrafts | 2,950 |  | 3,634
Director's loan account | 34,456 |  | 30,147
| 37,407 |  | 33,781

6. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 11,737 |  | 17,551

7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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