Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 08366495 Miss Ozge Hasan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08366495 2024-01-31 08366495 2025-01-31 08366495 2024-02-01 2025-01-31 08366495 frs-core:CurrentFinancialInstruments 2025-01-31 08366495 frs-core:Non-currentFinancialInstruments 2025-01-31 08366495 frs-core:ComputerEquipment 2025-01-31 08366495 frs-core:ComputerEquipment 2024-02-01 2025-01-31 08366495 frs-core:ComputerEquipment 2024-01-31 08366495 frs-core:MotorVehicles 2025-01-31 08366495 frs-core:MotorVehicles 2024-02-01 2025-01-31 08366495 frs-core:MotorVehicles 2024-01-31 08366495 frs-core:ShareCapital 2025-01-31 08366495 frs-core:RetainedEarningsAccumulatedLosses 2024-02-01 2025-01-31 08366495 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 08366495 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 08366495 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 08366495 frs-bus:SmallEntities 2024-02-01 2025-01-31 08366495 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 08366495 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 08366495 frs-bus:Director1 2024-02-01 2025-01-31 08366495 frs-core:CurrentFinancialInstruments 2 2025-01-31 08366495 frs-countries:EnglandWales 2024-02-01 2025-01-31 08366495 2023-01-31 08366495 2024-01-31 08366495 2023-02-01 2024-01-31 08366495 frs-core:CurrentFinancialInstruments 2024-01-31 08366495 frs-core:Non-currentFinancialInstruments 2024-01-31 08366495 frs-core:ShareCapital 2023-01-31 08366495 frs-core:ShareCapital 2024-01-31 08366495 frs-core:RetainedEarningsAccumulatedLosses 2023-02-01 2024-01-31 08366495 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-01-31 08366495 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 08366495 frs-core:CurrentFinancialInstruments 2 2024-01-31
Registered number: 08366495
BRR Wholesale Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 08366495
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,216 1,520
1,216 1,520
CURRENT ASSETS
Stocks 5 10,750 11,500
Debtors 6 237,759 212,307
248,509 223,807
Creditors: Amounts Falling Due Within One Year 7 (104,236 ) (70,940 )
NET CURRENT ASSETS (LIABILITIES) 144,273 152,867
TOTAL ASSETS LESS CURRENT LIABILITIES 145,489 154,387
Creditors: Amounts Falling Due After More Than One Year 8 (115,779 ) (116,076 )
NET ASSETS 29,710 38,311
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 29,610 38,211
SHAREHOLDERS' FUNDS 29,710 38,311
Page 1
Page 2
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 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 Ozge Hasan
Director
08/12/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 February 2023 100 22,073 22,173
Profit for the year and total comprehensive income - 26,138 26,138
Dividends paid - (10,000) (10,000)
As at 31 January 2024 and 1 February 2024 100 38,211 38,311
Profit for the year and total comprehensive income - 15,399 15,399
Dividends paid - (24,000) (24,000)
As at 31 January 2025 100 29,610 29,710
Page 3
Page 4
Notes to the Financial Statements
1. General Information
BRR Wholesale Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08366495 . The registered office is Unit 15 Canning Road, Abbey Trading Point, London, E15 3NW.
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 the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 15% on cost
Computer Equipment 15% on cost
2.4. 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.
2.5. 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 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:
2025 2024
Office and administration 3 3
3 3
Page 4
Page 5
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 5,671 4,540 10,211
As at 31 January 2025 5,671 4,540 10,211
Depreciation
As at 1 February 2024 5,671 3,020 8,691
Provided during the period - 304 304
As at 31 January 2025 5,671 3,324 8,995
Net Book Value
As at 31 January 2025 - 1,216 1,216
As at 1 February 2024 - 1,520 1,520
5. Stocks
2025 2024
£ £
Stock 10,750 11,500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 15,059
Other debtors 202,125 197,248
BRR Property Ltd 35,634 -
237,759 212,307
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 13,016 12,566
Bank loans and overdrafts 44,347 36,033
Corporation tax 11,522 7,839
Other taxes and social security 1,615 1,496
VAT 9,686 2,020
Net wages 50 986
Director's loan account 24,000 10,000
104,236 70,940
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 29,000 29,000
Other loans 86,779 87,076
115,779 116,076
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6