Acorah Software Products - Accounts Production 16.6.920 false true 31 December 2023 1 April 2023 false 1 January 2024 31 December 2024 31 December 2024 08834019 Mr G Smith Mr M C Williams Mr A Baker Mrs C Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08834019 2023-12-31 08834019 2024-12-31 08834019 2024-01-01 2024-12-31 08834019 frs-core:CurrentFinancialInstruments 2024-12-31 08834019 frs-core:Non-currentFinancialInstruments 2024-12-31 08834019 frs-core:BetweenOneFiveYears 2024-12-31 08834019 frs-core:ComputerEquipment 2024-12-31 08834019 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08834019 frs-core:ComputerEquipment 2023-12-31 08834019 frs-core:FurnitureFittings 2024-12-31 08834019 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08834019 frs-core:FurnitureFittings 2023-12-31 08834019 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 08834019 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 08834019 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 08834019 frs-core:MotorVehicles 2024-12-31 08834019 frs-core:MotorVehicles 2024-01-01 2024-12-31 08834019 frs-core:MotorVehicles 2023-12-31 08834019 frs-core:OtherResidualIntangibleAssets 2024-12-31 08834019 frs-core:OtherResidualIntangibleAssets 2023-12-31 08834019 frs-core:PlantMachinery 2024-12-31 08834019 frs-core:PlantMachinery 2024-01-01 2024-12-31 08834019 frs-core:PlantMachinery 2023-12-31 08834019 frs-core:WithinOneYear 2024-12-31 08834019 frs-core:ShareCapital 2024-12-31 08834019 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08834019 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08834019 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08834019 frs-bus:SmallEntities 2024-01-01 2024-12-31 08834019 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08834019 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08834019 frs-core:UnlistedNon-exchangeTraded 2024-12-31 08834019 frs-core:UnlistedNon-exchangeTraded 2023-12-31 08834019 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 08834019 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 08834019 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 08834019 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 08834019 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 08834019 frs-bus:Director1 2024-01-01 2024-12-31 08834019 frs-bus:Director1 2023-12-31 08834019 frs-bus:Director1 2024-12-31 08834019 frs-bus:Director2 2024-01-01 2024-12-31 08834019 frs-bus:Director3 2024-01-01 2024-12-31 08834019 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 08834019 frs-countries:EnglandWales 2024-01-01 2024-12-31 08834019 2023-03-31 08834019 2023-12-31 08834019 2023-04-01 2023-12-31 08834019 frs-core:CurrentFinancialInstruments 2023-12-31 08834019 frs-core:Non-currentFinancialInstruments 2023-12-31 08834019 frs-core:BetweenOneFiveYears 2023-12-31 08834019 frs-core:WithinOneYear 2023-12-31 08834019 frs-core:ShareCapital 2023-12-31 08834019 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08834019
Brigantes Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Simpson Associates
Brigantes Consulting Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Brigantes Consulting Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 08834019

| 31 December 2024 | 31 December 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 5,600 |  | 5,600
Tangible Assets | 5 |  | 202,474 |  | 297,739
Investments | 6 |  | - |  | 24,953
|  |  | 208,074 |  | 328,292
CURRENT ASSETS
Stocks | 7 | 1,941,338 |  | 519,375 |
Debtors | 8 | 2,965,783 |  | 2,941,415 |
Cash at bank and in hand |  | 509,406 |  | 3,577 |
|  | 5,416,527 |  | 3,464,367 |
Creditors: Amounts Falling Due Within One Year | 9 | (4,834,252 ) |  | (2,717,172 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 582,275 |  | 747,195
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 790,349 |  | 1,075,487
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (535,867 ) |  | (601,411 )
NET ASSETS |  |  | 254,482 |  | 474,076
CAPITAL AND RESERVES
Called up share capital | 12 |  | 100 |  | 100
Profit and Loss Account |  |  | 254,382 |  | 473,976
SHAREHOLDERS' FUNDS |  |  | 254,482 |  | 474,076

Page 1
Page 2
Brigantes Consulting Limited
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 2024 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 M C Williams Director
25/11/2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Brigantes Consulting Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Brigantes Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08834019 . The registered office is Alum House 5 Alum Chine Road, Westbourne, Bournemouth, BH4 8DT.
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 approved the order for the goods.
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:

Leasehold | Over the period of the lease
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 3 years straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
Page 3
Page 4
Brigantes Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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: 27 (2023: 35)
27 35
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2024 | 5,600
As at 31 December 2024 | 5,600
Net Book Value
As at 31 December 2024 | 5,600
As at 1 January 2024 | 5,600

Page 4
Page 5
Brigantes Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2024 | 96,815 | 37,493 | 119,195 | 95,671
Additions | 1,224 | 2,840 | 11,375 | 5,550
Disposals | - | - | (55,475 ) | -
As at 31 December 2024 | 98,039 | 40,333 | 75,095 | 101,221
Depreciation
As at 1 January 2024 | 9,076 | 20,599 | 56,268 | 34,860
Provided during the period | 11,120 | 4,934 | 10,124 | 16,590
Disposals | - | - | (21,670 ) | -
As at 31 December 2024 | 20,196 | 25,533 | 44,722 | 51,450
Net Book Value
As at 31 December 2024 | 77,843 | 14,800 | 30,373 | 49,771
As at 1 January 2024 | 87,739 | 16,894 | 62,927 | 60,811

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2024 | 130,433 | 479,607
Additions | 1,222 | 22,211
Disposals | (2,767 ) | (58,242 )
As at 31 December 2024 | 128,888 | 443,576
Depreciation
As at 1 January 2024 | 61,065 | 181,868
Provided during the period | 39,519 | 82,287
Disposals | (1,383 ) | (23,053 )
As at 31 December 2024 | 99,201 | 241,102
Net Book Value
As at 31 December 2024 | 29,687 | 202,474
As at 1 January 2024 | 69,368 | 297,739

Page 5
Page 6
Brigantes Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
6. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 January 2024 | 24,953
Revaluations | (24,953 )
As at 31 December 2024 | -
Provision
As at 1 January 2024 | -
As at 31 December 2024 | -
Net Book Value
As at 31 December 2024 | -
As at 1 January 2024 | 24,953

7. Stocks

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Finished goods | 1,941,338 |  | 519,375

8. Debtors

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 683,645 |  | 2,115,446
Other debtors | 2,282,138 |  | 825,969
| 2,965,783 |  | 2,941,415

9. Creditors: Amounts Falling Due Within One Year

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,413 |  | 10,413
Trade creditors | 3,266,960 |  | 1,558,841
Bank loans and overdrafts | 527,916 |  | 188,534
Other creditors | 852,285 |  | 704,569
Taxation and social security | 176,678 |  | 254,815
| 4,834,252 |  | 2,717,172

Page 6
Page 7
Brigantes Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
10. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 13,076 |  | 23,489
Bank loans | 20,833 |  | 140,904
Other creditors | 501,958 |  | 437,018
| 535,867 |  | 601,411

11. Obligations Under Finance Leases and Hire Purchase

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 10,413 |  | 10,413
Later than one year and not later than five years | 13,076 |  | 23,489
| 23,489 |  | 33,902
| 23,489 |  | 33,902

12. Share Capital

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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

| As at 1 January 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Matthew Williams | 81,910 | 113,748 | 168,000 | - | 27,658
Mr Andrew Workman | 128,503 | 129,354 | - | - | 257,857

The above loans are unsecured, interest bearing and repayable within nine months of the year end
Page 7