Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08933102 Mr L Tinkler-Telunts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08933102 2024-03-31 08933102 2025-03-31 08933102 2024-04-01 2025-03-31 08933102 frs-core:CurrentFinancialInstruments 2025-03-31 08933102 frs-core:Non-currentFinancialInstruments 2025-03-31 08933102 frs-core:ComputerEquipment 2025-03-31 08933102 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08933102 frs-core:ComputerEquipment 2024-03-31 08933102 frs-core:FurnitureFittings 2025-03-31 08933102 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08933102 frs-core:FurnitureFittings 2024-03-31 08933102 frs-core:MotorVehicles 2025-03-31 08933102 frs-core:MotorVehicles 2024-04-01 2025-03-31 08933102 frs-core:MotorVehicles 2024-03-31 08933102 frs-core:ShareCapital 2025-03-31 08933102 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08933102 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08933102 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08933102 frs-bus:SmallEntities 2024-04-01 2025-03-31 08933102 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08933102 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08933102 frs-bus:Director1 2024-04-01 2025-03-31 08933102 frs-countries:EnglandWales 2024-04-01 2025-03-31 08933102 2023-03-31 08933102 2024-03-31 08933102 2023-04-01 2024-03-31 08933102 frs-core:CurrentFinancialInstruments 2024-03-31 08933102 frs-core:Non-currentFinancialInstruments 2024-03-31 08933102 frs-core:ShareCapital 2024-03-31 08933102 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08933102
Broken Twill Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2025
Burrow & Crowe Accountants & Business Advisers Ltd
Pegholme, Bays 61-65
Wharfebank Mills, Ilkley Road
Otley
LS21 3JP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08933102
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,398 20,162
15,398 20,162
CURRENT ASSETS
Debtors 5 123,247 203,568
Cash at bank and in hand 3,312 5,639
126,559 209,207
Creditors: Amounts Falling Due Within One Year 6 (85,882 ) (133,587 )
NET CURRENT ASSETS (LIABILITIES) 40,677 75,620
TOTAL ASSETS LESS CURRENT LIABILITIES 56,075 95,782
Creditors: Amounts Falling Due After More Than One Year 7 (2,154 ) (4,682 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,925 ) (5,040 )
NET ASSETS 50,996 86,060
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 50,896 85,960
SHAREHOLDERS' FUNDS 50,996 86,060
Page 1
Page 2
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 L Tinkler-Telunts
Director
01/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Broken Twill Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 08933102 . The registered office is Monarch House Ground, Queen Street, Leeds, LS1 2TW.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. 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.
2.5. 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 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 19,599 14,499 8,385 42,483
Additions - 675 - 675
As at 31 March 2025 19,599 15,174 8,385 43,158
Depreciation
As at 1 April 2024 10,412 6,541 5,368 22,321
Provided during the period 2,297 2,388 754 5,439
As at 31 March 2025 12,709 8,929 6,122 27,760
Net Book Value
As at 31 March 2025 6,890 6,245 2,263 15,398
As at 1 April 2024 9,187 7,958 3,017 20,162
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 88,684 98,905
Prepayments and accrued income 4,864 5,293
Other debtors 5,200 -
Director's loan account - 26,266
Amounts owed by other participating interests 24,499 73,104
123,247 203,568
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10,079 29,579
Bank loans and overdrafts 2,129 15,992
Corporation tax 19,162 16,764
Other taxes and social security 2,244 -
VAT 22,747 49,530
Net wages 2,581 7,954
Other creditors 5,907 12,118
Accruals and deferred income 1,770 1,650
Director's loan account 19,263 -
85,882 133,587
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,154 4,682
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Xenia Telnuts LtdUnder common control.The amount owed by the related party at the balance sheet date was £24,499 (2024: £73,104)

Xenia Telnuts Ltd

Under common control.

The amount owed by the related party at the balance sheet date was £24,499 (2024: £73,104)

Nylon Retail LtdIncluded in the accounts are £278,084 of sales to the related party (2024: £478,530)

Nylon Retail Ltd

Included in the accounts are £278,084 of sales to the related party (2024: £478,530)

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