Acorah Software Products - Accounts Production 16.5.460 false true 30 May 2024 1 June 2023 false 31 May 2024 30 May 2025 30 May 2025 12598728 Mrs Sharon Hirons Mr Stephen Dilley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12598728 2024-05-30 12598728 2025-05-30 12598728 2024-05-31 2025-05-30 12598728 frs-core:CurrentFinancialInstruments 2025-05-30 12598728 frs-core:PlantMachinery 2025-05-30 12598728 frs-core:PlantMachinery 2024-05-31 2025-05-30 12598728 frs-core:PlantMachinery 2024-05-30 12598728 frs-core:SharePremium 2025-05-30 12598728 frs-core:ShareCapital 2025-05-30 12598728 frs-core:RetainedEarningsAccumulatedLosses 2025-05-30 12598728 frs-bus:PrivateLimitedCompanyLtd 2024-05-31 2025-05-30 12598728 frs-bus:FilletedAccounts 2024-05-31 2025-05-30 12598728 frs-bus:SmallEntities 2024-05-31 2025-05-30 12598728 frs-bus:AuditExempt-NoAccountantsReport 2024-05-31 2025-05-30 12598728 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-31 2025-05-30 12598728 frs-bus:Director1 2024-05-31 2025-05-30 12598728 frs-bus:Director2 2024-05-31 2025-05-30 12598728 frs-countries:EnglandWales 2024-05-31 2025-05-30 12598728 2023-05-31 12598728 2024-05-30 12598728 2023-06-01 2024-05-30 12598728 frs-core:CurrentFinancialInstruments 2024-05-30 12598728 frs-core:SharePremium 2024-05-30 12598728 frs-core:ShareCapital 2024-05-30 12598728 frs-core:RetainedEarningsAccumulatedLosses 2024-05-30
Registered number: 12598728
Brew line Systems Ltd
Unaudited Financial Statements
For The Year Ended 30 May 2025
TS Partners Ltd
4-5 Russell Court
Palace Street
Plymouth
PL1 2AS
Brew line Systems Ltd
Contents
Contents

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

Page 1
Brew line Systems Ltd
Balance Sheet
As At 30 May 2025
Balance Sheet
Registered number: 12598728

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 14,068 |  | 6,705
|  |  | 14,068 |  | 6,705
CURRENT ASSETS
Debtors | 5 | 117 |  | - |
Cash at bank and in hand |  | 18,062 |  | 139 |
|  | 18,179 |  | 139 |
Creditors: Amounts Falling Due Within One Year | 6 | (48,157 ) |  | (18,302 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (29,978 ) |  | (18,163 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (15,910 ) |  | (11,458 )
NET LIABILITIES |  |  | (15,910 ) |  | (11,458 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 900 |  | 1
Share premium account |  |  | 19,900 |  | -
Profit and Loss Account |  |  | (36,710 ) |  | (11,459 )
SHAREHOLDERS' FUNDS |  |  | (15,910) |  | (11,458)

Page 1
Page 2
Brew line Systems Ltd
Balance Sheet (continued)
As At 30 May 2025
For the year ending 30 May 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 Stephen Dilley Director
09/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Brew line Systems Ltd
Notes to the Financial Statements
For The Year Ended 30 May 2025
Notes to the Financial Statements
1. General Information
Brew line Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12598728 . The registered office is 1 Paradise Place, Paradise Road, Plymouth, Devon, PL1 5QU.
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:

Plant & Machinery | 25% reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 31 May 2024 | 8,940
Additions | 12,052
As at 30 May 2025 | 20,992
Depreciation
As at 31 May 2024 | 2,235
Provided during the period | 4,689
As at 30 May 2025 | 6,924
Net Book Value
As at 30 May 2025 | 14,068
As at 31 May 2024 | 6,705

Page 3
Page 4
Brew line Systems Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 May 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 117 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 140 |  | -
Other creditors | 42,334 |  | 16,039
Taxation and social security | 5,683 |  | 2,263
| 48,157 |  | 18,302

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 900 |  | 1

Page 4