Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09347628 Mr Warren Brusse iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09347628 2024-03-31 09347628 2025-03-31 09347628 2024-04-01 2025-03-31 09347628 frs-core:CurrentFinancialInstruments 2025-03-31 09347628 frs-core:Non-currentFinancialInstruments 2025-03-31 09347628 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 09347628 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 09347628 frs-core:ShareCapital 2025-03-31 09347628 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09347628 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09347628 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09347628 frs-bus:SmallEntities 2024-04-01 2025-03-31 09347628 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09347628 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09347628 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 09347628 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 09347628 frs-core:UnlistedNon-exchangeTraded 2025-03-31 09347628 frs-core:UnlistedNon-exchangeTraded 2024-03-31 09347628 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 09347628 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 09347628 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 09347628 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 09347628 frs-bus:Director1 2024-04-01 2025-03-31 09347628 frs-countries:EnglandWales 2024-04-01 2025-03-31 09347628 2023-03-31 09347628 2024-03-31 09347628 2023-04-01 2024-03-31 09347628 frs-core:CurrentFinancialInstruments 2024-03-31 09347628 frs-core:Non-currentFinancialInstruments 2024-03-31 09347628 frs-core:ShareCapital 2024-03-31 09347628 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09347628 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31
Registered number: 09347628
Brusse Property Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Brusse Property Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Brusse Property Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 09347628

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 160,000 |  | 160,000
Investments | 5 |  | 1,025 |  | 1,025
|  |  | 161,025 |  | 161,025
CURRENT ASSETS
Debtors | 6 | 159,622 |  | 118,457 |
Cash at bank and in hand |  | 2,042 |  | 1,933 |
|  | 161,664 |  | 120,390 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,545 ) |  | (5,956 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 159,119 |  | 114,434
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 320,144 |  | 275,459
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (432,038 ) |  | (378,921 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (7,806 ) |  | (7,893 )
NET LIABILITIES |  |  | (119,700 ) |  | (111,355 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Fair value reserve | 10 |  | 26,368 |  | 26,282
Profit and Loss Account |  |  | (146,168 ) |  | (137,737 )
SHAREHOLDERS' FUNDS |  |  | (119,700) |  | (111,355)

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Page 2
Brusse Property Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 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 his 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 Warren Brusse Director
01/12/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Brusse Property Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Brusse Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09347628 . The registered office is 184 Henleaze Road, Henleaze, Bristol, BS9 4NE.
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 comprises of income from investment property.
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:
2.4. 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.
2.5. 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 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
The average number of employees, including directors, during the year was 1 (2024: 1)
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Brusse Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost
As at 1 April 2024 | 160,000
As at 31 March 2025 | 160,000
Net Book Value
As at 31 March 2025 | 160,000
As at 1 April 2024 | 160,000

Investment properties have been included at fair market value as determined by the director.
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 April 2024 | 1,025
As at 31 March 2025 | 1,025
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 1,025
As at 1 April 2024 | 1,025

The company's investments at the Statement of Financial Position date in the share capital of companies include the
following:
E L B Property Investments Limited
Registered office: UK
Nature of business: Letting and operating of own or leased real estate
Class of shares: Ordinary
Holding: 100%
Year end: 31 March
Aggregate capital and reserves: £9,332.
(Loss)/profit for the year: £2,858.
United Kingdom Property Partners Limited
Registered office: UK
Nature of business: Letting and operating of own or leased real estate
Class of shares: Ordinary
Holding: 100%
Year end: 31 March
Aggregate capital and reserves: £20,329.
(Loss)/profit for the year: £1,838.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due after more than one year
Amounts owed by subsidiaries | 159,622 |  | 118,457

Page 4
Page 5
Brusse Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,179 |  | 1,200
Other creditors | - |  | 3,802
Accruals and deferred income | 1,366 |  | 954
| 2,545 |  | 5,956

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 982 |  | 2,157
Other creditors | 80,726 |  | 80,733
Directors loan account | 350,330 |  | 296,031
| 432,038 |  | 378,921

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 April 2024 | 26,282
Movements in fair value reserve | 86
As at 31 March 2025 | 26,368

11. Related Party Transactions
E L B Property Investments Limited
At the balance sheet date, included within amounts owed by group undertakings due after one year, is an amount of £105,598 owed to Brusse Property Limited. This loan is interest free.
United Kingdom Property Partners Limited
At the balance sheet date, included within amounts owed by group undertakings due after one year, is an amount of £54,024 owed to Brusse Property Limited. This loan is interest free.
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